{"id":7135,"date":"2026-07-21T11:45:05","date_gmt":"2026-07-21T04:45:05","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7135"},"modified":"2026-07-21T11:48:44","modified_gmt":"2026-07-21T04:48:44","slug":"dieu-kien-hoan-thue-gtgt-du-an-dau-tu","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/dieu-kien-hoan-thue-gtgt-du-an-dau-tu\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: H\u01b0\u1edbng d\u1eabn t\u1eeb chuy\u00ean gia"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5065\u5eb7\uff09\u72b6\u51b5 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt-cho-du-an-dau-tu\/\"><span style=\"font-weight: 400;\">ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 b\u1ea5t k\u1ef3 ch\u1ee7 \u0111\u1ea7u t\u01b0 hay ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n n\u00e0o c\u0169ng ph\u1ea3i n\u1eafm r\u00f5 tr\u01b0\u1edbc khi b\u1eaft tay v\u00e0o l\u1eadp h\u1ed3 s\u01a1, b\u1edfi ch\u1ec9 c\u1ea7n thi\u1ebfu m\u1ed9t \u0111i\u1ec1u ki\u1ec7n nh\u1ecf, kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o h\u00e0ng tr\u0103m tri\u1ec7u, th\u1eadm ch\u00ed h\u00e0ng t\u1ef7 \u0111\u1ed3ng c\u00f3 th\u1ec3 b\u1ecb treo l\u1ea1i nhi\u1ec1u th\u00e1ng. Theo kho\u1ea3n 9 \u0110i\u1ec1u 15 <\/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;\">, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t h\u01a1n so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 h\u1ea1ch to\u00e1n t\u00e1ch b\u1ea1ch ngay t\u1eeb khi d\u1ef1 \u00e1n kh\u1edfi c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, ph\u00e2n t\u00edch t\u1eebng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3, ch\u1ec9 ra c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u00e0 nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb t\u1eeb ch\u1ed1i. N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Th\u00f4ng tin nhanh d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 t\u1eadp h\u1ee3p c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 m\u1ed9t d\u1ef1 \u00e1n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd ch\u00ednh: kho\u1ea3n 2 v\u00e0 kho\u1ea3n 9 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng ho\u00e0n thu\u1ebf: s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n sau khi b\u00f9 tr\u1eeb c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 d\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c v\u1eeba ho\u00e0n th\u00e0nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 d\u1ef1 \u00e1n b\u1ecb lo\u1ea1i tr\u1eeb: g\u00f3p thi\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7, ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n ch\u01b0a \u0111\u1ee7 gi\u1ea5y ph\u00e9p, khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n, x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7137\" aria-describedby=\"caption-attachment-7137\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7137\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-la-gi.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7137\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/hoan-thue-gtgt-doi-voi-du-an-dau-tu-moi-tu-0172025-quy-dinh-nhu-the-nao-193177.html\" target=\"_blank\" rel=\"noopener\"><b>\u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/a><span style=\"font-weight: 400;\"> l\u00e0 nh\u1eefng ti\u00eau ch\u00ed b\u1eaft bu\u1ed9c m\u00e0 m\u1ed9t c\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn ho\u00e0n tr\u1ea3 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;\"> ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai d\u1ef1 \u00e1n. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 quy\u1ec1n t\u1ef1 \u0111\u1ed9ng, m\u00e0 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t qu\u00e1 tr\u00ecnh \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi nhi\u1ec1u y\u00eau c\u1ea7u v\u1ec1 ph\u00e1p l\u00fd, k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i m\u1ed9t c\u00e1ch d\u1ec5 h\u00ecnh dung, khi doanh nghi\u1ec7p b\u1ecf ti\u1ec1n mua m\u00e1y m\u00f3c, x\u00e2y nh\u00e0 x\u01b0\u1edfng cho m\u1ed9t d\u1ef1 \u00e1n ch\u01b0a ph\u00e1t sinh doanh thu, ph\u1ea7n<\/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;\"> \u0111\u00e3 tr\u1ea3 cho nh\u00e0 cung c\u1ea5p s\u1ebd \u0111\u01b0\u1ee3c t\u1ea1m \u1ee9ng l\u1ea1i n\u1ebfu d\u1ef1 \u00e1n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 \u0111i\u1ec1u ki\u1ec7n n\u00e0o trong s\u1ed1 n\u00e0y, kho\u1ea3n thu\u1ebf \u0111\u00f3 bu\u1ed9c ph\u1ea3i k\u1ebft chuy\u1ec3n sang k\u1ef3 sau ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n ngay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024: quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb v\u00e0 ng\u01b0\u1ee1ng ho\u00e0n thu\u1ebf 300 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024: quy \u0111\u1ecbnh ba nh\u00f3m \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024: \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC: quy \u0111\u1ecbnh chi ti\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy m\u00f4 l\u1edbn th\u01b0\u1eddng k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m tr\u01b0\u1edbc khi c\u00f3 doanh thu, trong khi ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 ph\u1ea3i tr\u1ea3 ngay khi mua s\u1eafm thi\u1ebft b\u1ecb, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh. N\u1ebfu kh\u00f4ng n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n ngay t\u1eeb \u0111\u1ea7u, doanh nghi\u1ec7p d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng v\u1ed1n b\u1ecb ch\u00f4n trong kho\u1ea3n thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n.<\/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;\">, qua qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n cho nhi\u1ec1u doanh nghi\u1ec7p FDI c\u00f3 d\u1ef1 \u00e1n nh\u00e0 m\u00e1y t\u1ea1i B\u1eafc Ninh, H\u1ea3i Ph\u00f2ng v\u00e0 Long An, ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb ch\u1eadm ho\u00e0n thu\u1ebf kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c d\u1ef1 \u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, m\u00e0 t\u1eeb vi\u1ec7c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb r\u1eddi r\u1ea1c, kh\u00f4ng \u0111\u1ed3ng b\u1ed9 ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0. N\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n <a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\">\u589e\u503c\u7a0e\u9000\u7a0e<\/a> d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ngay t\u1eeb khi l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n r\u1ea5t nhi\u1ec1u khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0?<\/b><\/h2>\n<figure id=\"attachment_7139\" aria-describedby=\"caption-attachment-7139\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7139\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-phai-dap-ung-dieu-kien-hoan-thue-GTGT-du-an-dau-tu.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-phai-dap-ung-dieu-kien-hoan-thue-GTGT-du-an-dau-tu.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-phai-dap-ung-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-phai-dap-ung-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-phai-dap-ung-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-phai-dap-ung-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7139\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi t\u1ed5 ch\u1ee9c c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec1u thu\u1ed9c di\u1ec7n xem x\u00e9t ho\u00e0n thu\u1ebf. Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh 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\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \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 \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u giai \u0111o\u1ea1n ho\u1eb7c nhi\u1ec1u h\u1ea1ng m\u1ee5c, k\u1ec3 c\u1ea3 khi t\u1eebng h\u1ea1ng m\u1ee5c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 ph\u00e1t sinh doanh thu ri\u00eang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, t\u00e1ch bi\u1ec7t v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n h\u1eefu.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd: d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng nh\u00f3m \u0111i\u1ec1u ki\u1ec7n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, <\/span><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-chiu-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u7eb3\u7a0e\u4e3b\u4f53<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a mua t\u1eeb n\u01b0\u1edbc ngo\u00e0i, tr\u1eeb nh\u00f3m kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea ri\u00eang. \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf, g\u1ecdi chung l\u00e0 c\u01a1 s\u1edf kinh doanh, c\u00f9ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 hai c\u0103n c\u1ee9 n\u1ec1n t\u1ea3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 thu\u1ed9c di\u1ec7n xem x\u00e9t ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u0169ng c\u1ea7n h\u00ecnh dung r\u00f5 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf m\u00e0 kho\u1ea3n ho\u00e0n thu\u1ebf mang l\u1ea1i \u0111\u1ec3 c\u00f3 \u0111\u1ed9ng l\u1ef1c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 nghi\u00eam t\u00fac ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng, gi\u00fap d\u1ef1 \u00e1n c\u00f3 th\u00eam d\u00f2ng ti\u1ec1n \u0111\u1ec3 ti\u1ebfp t\u1ee5c tri\u1ec3n khai c\u00e1c h\u1ea1ng m\u1ee5c ti\u1ebfp theo thay v\u00ec ph\u1ea3i vay th\u00eam v\u1ed1n ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng, khi ph\u1ea7n l\u1edbn chi ph\u00ed m\u00e1y m\u00f3c, v\u1eadt t\u01b0 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT nh\u01b0ng d\u1ef1 \u00e1n ch\u01b0a c\u00f3 doanh thu \u0111\u1ec3 b\u00f9 \u0111\u1eafp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00fat ng\u1eafn th\u1eddi gian \u0111\u01b0a d\u1ef1 \u00e1n v\u00e0o v\u1eadn h\u00e0nh nh\u1edd c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c \u0111\u1ec3 ho\u00e0n thi\u1ec7n c\u00e1c h\u1ea1ng m\u1ee5c c\u00f2n dang d\u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m t\u00ecnh tr\u1ea1ng v\u1ed1n b\u1ecb \u0111\u1ecdng l\u1ea1i trong kho\u1ea3n thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb, qua \u0111\u00f3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o c\u01a1 s\u1edf minh b\u1ea1ch v\u1ec1 s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb, thu\u1eadn l\u1ee3i h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc trong c\u00e1c \u0111\u1ee3t ki\u1ec3m tra, th\u1ea9m \u0111\u1ecbnh sau n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ba nh\u00f3m \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/b><\/h2>\n<figure id=\"attachment_7136\" aria-describedby=\"caption-attachment-7136\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7136\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-nhom-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-theo-quy-dinh-moi-nhat.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: H\u01b0\u1edbng d\u1eabn t\u1eeb chuy\u00ean gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-nhom-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-theo-quy-dinh-moi-nhat.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-nhom-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-theo-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-nhom-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-theo-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-nhom-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-theo-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-nhom-dieu-kien-hoan-thue-GTGT-du-an-dau-tu-theo-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7136\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: H\u01b0\u1edbng d\u1eabn t\u1eeb chuy\u00ean gia<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ed1t l\u00f5i m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ea7n thu\u1ed9c n\u1eb1m l\u00f2ng tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t: \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o: <\/b>D\u1ef1 \u00e1n ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, \u0111\u1ed3ng th\u1eddi kh\u00f4ng r\u01a1i v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 14. C\u1ee5 th\u1ec3, h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7, v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<li style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n th\u1ee9 hai: ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT: <\/b>C\u01a1 quan thu\u1ebf ch\u1ec9 ch\u1ea5p nh\u1eadn ho\u00e0n thu\u1ebf khi b\u00ean b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho d\u1ef1 \u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t. \u0110\u00e2y l\u00e0 l\u00fd do v\u00ec sao vi\u1ec7c l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p c\u00f3 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 thu\u1ebf t\u1ed1t l\u1ea1i quan tr\u1ecdng ngang v\u1edbi vi\u1ec7c l\u1ef1a ch\u1ecdn gi\u00e1 c\u1ea3 hay ch\u1ea5t l\u01b0\u1ee3ng thi\u1ebft b\u1ecb.<\/li>\n<li style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n th\u1ee9 ba: t\u01b0 c\u00e1ch ph\u00e1p l\u00fd v\u00e0 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch c\u1ee7a c\u01a1 s\u1edf kinh doanh: <\/b>Doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ph\u1ea3i l\u00e0 c\u01a1 s\u1edf n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 l\u1eadp v\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u0111\u0103ng k\u00fd theo \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ng\u01b0\u1ee1ng v\u00e0 c\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n &#8211; V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 nh\u1ea7m l\u1eabn r\u1eb1ng c\u1ee9 c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 l\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n ngay. Th\u1ef1c t\u1ebf, quy \u0111\u1ecbnh y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi x\u00e9t ng\u01b0\u1ee1ng ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 t\u00ednh to\u00e1n c\u1ee5 th\u1ec3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u00e0 m\u00e1y m\u1edbi, \u0111\u1ed3ng th\u1eddi v\u1eabn duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n h\u1eefu. Trong k\u1ef3, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n ph\u00e1t sinh 500 tri\u1ec7u \u0111\u1ed3ng. Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n h\u1eefu ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb, ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n c\u00f2n l\u1ea1i ch\u01b0a kh\u1ea5u tr\u1eeb l\u00e0 500 tri\u1ec7u tr\u1eeb 150 tri\u1ec7u, b\u1eb1ng 350 tri\u1ec7u \u0111\u1ed3ng. V\u00ec con s\u1ed1 n\u00e0y l\u1edbn h\u01a1n ng\u01b0\u1ee1ng 300 tri\u1ec7u \u0111\u1ed3ng, c\u00f4ng ty B \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho ph\u1ea7n ch\u00eanh l\u1ec7ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i sau b\u00f9 tr\u1eeb ch\u1ec9 l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng, ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng, c\u00f4ng ty B bu\u1ed9c ph\u1ea3i k\u1ebft chuy\u1ec3n sang k\u1ef3 k\u00ea khai ti\u1ebfp theo, kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ngay trong k\u1ef3 \u0111\u00f3.<\/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 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Di\u1ec7n x\u1eed l\u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7533\u8bf7\u622a\u6b62\u65e5\u671f<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, thu\u1ebf \u0111\u1ea7u v\u00e0o sau b\u00f9 tr\u1eeb t\u1eeb 300 tri\u1ec7u tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 ph\u00e1t sinh, kh\u00f4ng gi\u1edbi h\u1ea1n c\u1ee5 th\u1ec3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a ho\u00e0n thu\u1ebf giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trong 1 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh doanh thu c\u1ee7a d\u1ef1 \u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n g\u00f3p thi\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n, k\u1ebft chuy\u1ec3n k\u1ef3 sau<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u9002\u7528<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n, k\u1ebft chuy\u1ec3n k\u1ef3 sau<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u9002\u7528<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, b\u1ed9 <\/span><b>h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><span style=\"font-weight: 400;\"> c\u1ea7n chu\u1ea9n b\u1ecb g\u1ed3m:<\/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 theo m\u1eabu s\u1ed1 01\/HT.<\/span><\/li>\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, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 n\u1ebfu d\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n ph\u1ea3i c\u1ea5p gi\u1ea5y n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i 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, quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, 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 c\u1ee7a doanh nghi\u1ec7p.<\/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 ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ho\u1eb7c v\u0103n b\u1ea3n cho ph\u00e9p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP.<\/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 theo 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 cho c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, ph\u1ea7n d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t ch\u00ednh l\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 g\u00f3p \u0111\u1ee7 theo \u0111\u0103ng k\u00fd, b\u1edfi c\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u0111\u1ed1i chi\u1ebfu song song v\u1edbi d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd kinh doanh. V\u1edbi d\u1ef1 \u00e1n thu\u1ed9c ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n gi\u1ea5y ph\u00e9p con ngay t\u1eeb giai \u0111o\u1ea1n n\u1ed9p h\u1ed3 s\u01a1, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 v\u1ec1 ch\u1ec9 v\u00ec thi\u1ebfu v\u0103n b\u1ea3n ch\u1ee9ng minh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Ch\u01b0\u01a1ng V Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo b\u1ed1n b\u01b0\u1edbc c\u01a1 b\u1ea3n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/HT 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 \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n h\u1ed3 s\u01a1 b\u00ean tr\u00ean.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 2: G\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong ba h\u00ecnh th\u1ee9c n\u1ed9p: n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed qua c\u1ed5ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ed9p \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch v\u00ec gi\u00fap doanh nghi\u1ec7p theo d\u00f5i tr\u1ea1ng th\u00e1i x\u1eed l\u00fd nhanh v\u00e0 minh b\u1ea1ch h\u01a1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 3: C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1: <\/b><span style=\"font-weight: 400;\">Trong 3 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf. N\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, c\u01a1 quan thu\u1ebf g\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung, th\u1eddi gian n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft chung. N\u1ebfu vi\u1ec7c ch\u1eadm ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf do l\u1ed7i c\u1ee7a c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam ti\u1ec1n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm ho\u00e0n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 4: Nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf GTGT: <\/b><span style=\"font-weight: 400;\">Sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p nh\u1eadn ti\u1ec1n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Th\u1eddi gian gi\u1ea3i quy\u1ebft t\u1ed1i \u0111a l\u00e0 6 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, v\u00e0 40 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\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>Di\u1ec7n h\u1ed3 s\u01a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5904\u7406\u65f6\u95f4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7279\u5f81<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5148\u9000\u6b3e\uff0c\u540e\u5ba1\u8ba1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 6 ng\u00e0y l\u00e0m vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 thu\u1ebf t\u1ed1t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5148\u6838\u5b9e\uff0c\u7a0d\u540e\u9000\u6b3e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 40 ng\u00e0y l\u00e0m vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi h\u1ed3 s\u01a1 c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro ho\u1eb7c doanh nghi\u1ec7p m\u1edbi ph\u00e1t sinh ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u1ea3i d\u00e0i qua nhi\u1ec1u k\u1ef3 k\u00ea khai n\u00ean r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 c\u00f3 hi\u1ec7u l\u1ef1c.<\/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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 29.9927%;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 44.0813%;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 29.9927%;\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025<\/span><\/td>\n<td style=\"text-align: center; width: 44.0813%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n, ng\u01b0\u1ee1ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 29.9927%;\"><span style=\"font-weight: 400;\">80\/2021\/TT-BTC \u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"text-align: center; width: 44.0813%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, quy tr\u00ecnh, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 29.9927%;\"><span style=\"font-weight: 400;\">\u7b2c209\/2013\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 44.0813%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf GTGT, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 29.9927%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 44.0813%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 29.9927%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 (s\u1eeda \u0111\u1ed5i 2013)<\/span><\/td>\n<td style=\"text-align: center; width: 25.2724%;\"><span style=\"font-weight: 400;\">Tham chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center; width: 44.0813%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u0169 v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT, \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf m\u1ed9t ph\u1ea7n t\u1eeb 01\/7\/2025<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p FDI t\u1ea1i B\u1eafc Ninh x\u1eed l\u00fd ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/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, doanh nghi\u1ec7p FDI s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed, tri\u1ec3n khai d\u1ef1 \u00e1n nh\u00e0 m\u00e1y th\u1ee9 hai t\u1ea1i B\u1eafc Ninh v\u1edbi t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 h\u01a1n 200 t\u1ef7 \u0111\u1ed3ng. Trong hai n\u0103m x\u00e2y d\u1ef1ng, c\u00f4ng ty ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb mua s\u1eafm m\u00e1y m\u00f3c, x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng l\u00ean \u0111\u1ebfn g\u1ea7n 12 t\u1ef7 \u0111\u1ed3ng, trong khi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n h\u1eefu ch\u1ec9 \u0111\u1ee7 b\u00f9 tr\u1eeb m\u1ed9t ph\u1ea7n nh\u1ecf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>\u7537\u4eba<\/b><span style=\"font-weight: 400;\"> h\u1ed7 tr\u1ee3 c\u00f4ng ty th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: th\u1ee9 nh\u1ea5t, t\u00e1ch b\u1ea1ch ho\u00e0n to\u00e0n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a d\u1ef1 \u00e1n m\u1edbi kh\u1ecfi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n h\u1eefu ngay t\u1eeb \u0111\u1ea7u; th\u1ee9 hai, r\u00e0 so\u00e1t ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1edbp v\u1edbi \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1; th\u1ee9 ba, chu\u1ea9n b\u1ecb song song h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u1ec1 \u0111\u1ea5t \u0111ai, gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng \u0111\u1ec3 tr\u00e1nh b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung gi\u1eefa ch\u1eebng.<\/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 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i v\u00e0o di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau, r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadn ti\u1ec1n ho\u00e0n xu\u1ed1ng c\u00f2n kho\u1ea3ng 6 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi c\u00f3 quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty thu h\u1ed3i \u0111\u01b0\u1ee3c h\u01a1n 11 t\u1ef7 \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 d\u00f2ng ti\u1ec1n cho giai \u0111o\u1ea1n l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung n\u00e0o t\u1eeb c\u01a1 quan thu\u1ebf nh\u1edd h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ed3ng b\u1ed9 ngay t\u1eeb giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb t\u1eeb ch\u1ed1i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m h\u01a1n 30 n\u0103m t\u01b0 v\u1ea5n thu\u1ebf, ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 ra t\u00e1m nh\u00f3m sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Sai s\u00f3t 1: Kh\u00f4ng t\u00e1ch b\u1ea1ch d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u1ecfi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n h\u1eefu: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p g\u1ed9p chung h\u00f3a \u0111\u01a1n c\u1ee7a d\u1ef1 \u00e1n m\u1edbi v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n chung, khi\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ri\u00eang c\u1ee7a d\u1ef1 \u00e1n tr\u1edf n\u00ean kh\u00f3 kh\u0103n, k\u00e9o d\u00e0i th\u1eddi gian ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Sai s\u00f3t 2: Ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp. N\u1ebfu v\u1ed1n th\u1ef1c g\u00f3p th\u1ea5p h\u01a1n v\u1ed1n \u0111\u0103ng k\u00fd, h\u1ed3 s\u01a1 s\u1ebd b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf v\u00e0 chuy\u1ec3n sang di\u1ec7n k\u1ebft chuy\u1ec3n k\u1ef3 sau, d\u00f9 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Sai s\u00f3t 3: Thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: <\/b><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c kho\u1ea3n chi t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, n\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c thi\u1ebfu ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng h\u1ee3p l\u1ec7, ph\u1ea7n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u1ea5u tr\u1eeb, k\u00e9o theo \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Sai s\u00f3t 4: N\u1ed9p h\u1ed3 s\u01a1 tr\u1ec5 th\u1eddi h\u1ea1n m\u1ed9t n\u0103m sau khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh: <\/b><span style=\"font-weight: 400;\">V\u1edbi d\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a ho\u00e0n thu\u1ebf giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f3 \u0111\u00fang m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh doanh thu \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1. Nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf l\u1ee1 th\u1eddi h\u1ea1n n\u00e0y do nh\u1ea7m l\u1eabn gi\u1eefa ng\u00e0y nghi\u1ec7m thu c\u00f4ng tr\u00ecnh v\u00e0 ng\u00e0y ph\u00e1t sinh doanh thu th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Sai s\u00f3t 5: H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n b\u1ecb sai n\u1ed9i dung, sai th\u1eddi \u0111i\u1ec3m l\u1eadp, ho\u1eb7c kh\u00f4ng kh\u1edbp v\u1edbi h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u1ee7a d\u1ef1 \u00e1n. Khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu, nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0y b\u1ecb lo\u1ea1i kh\u1ecfi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p th\u1ef1c nh\u1eadn so v\u1edbi k\u00ea khai ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Sai s\u00f3t 6: Ch\u1eadm gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u: <\/b><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf ph\u00e1t v\u0103n b\u1ea3n y\u00eau c\u1ea7u b\u1ed5 sung, nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3n h\u1ed3i ch\u1eadm do kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch theo d\u00f5i ti\u1ebfn \u0111\u1ed9 h\u1ed3 s\u01a1. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 k\u00e9o d\u00e0i th\u1eddi gian ch\u1edd m\u00e0 c\u00f2n c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb chuy\u1ec3n sang di\u1ec7n ki\u1ec3m tra s\u00e2u h\u01a1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Sai s\u00f3t 7: Sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin trong gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, nh\u1eadp sai th\u00f4ng tin doanh nghi\u1ec7p tr\u00ean m\u1eabu 01\/HT, ho\u1eb7c thi\u1ebfu t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c \u0111i k\u00e8m. Nh\u1eefng l\u1ed7i t\u01b0\u1edfng ch\u1eebng nh\u1ecf n\u00e0y khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 v\u1ec1 ngay t\u1eeb b\u01b0\u1edbc ph\u00e2n lo\u1ea1i ban \u0111\u1ea7u, l\u00e0m m\u1ea5t th\u00eam th\u1eddi gian n\u1ed9p l\u1ea1i t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Sai s\u00f3t 8: S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb l\u01b0u tr\u1eef kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7: <\/b><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb g\u1ed1c li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n. Thi\u1ebfu s\u00f3t n\u00e0y l\u00e0m k\u00e9o d\u00e0i th\u1eddi gian ki\u1ec3m tra v\u00e0 d\u1ec5 d\u1eabn \u0111\u1ebfn vi\u1ec7c s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ho\u00e0n th\u1ea5p h\u01a1n s\u1ed1 \u0111\u00e3 k\u00ea khai.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm ch\u1eafc \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ngay t\u1eeb giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng v\u1ec1 d\u00f2ng ti\u1ec1n, tr\u00e1nh t\u00ecnh tr\u1ea1ng v\u1ed1n b\u1ecb ch\u00f4n trong kho\u1ea3n thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n su\u1ed1t nhi\u1ec1u n\u0103m tri\u1ec3n khai d\u1ef1 \u00e1n. T\u1eeb ng\u01b0\u1ee1ng 300 tri\u1ec7u \u0111\u1ed3ng, y\u00eau c\u1ea7u t\u00e1ch b\u1ea1ch h\u1ea1ch to\u00e1n, \u0111\u1ebfn th\u1eddi h\u1ea1n m\u1ed9t n\u0103m sau khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, m\u1ed7i \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd ngay t\u1eeb khi ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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 \u2013 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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 bao nhi\u00eau?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tSau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n h\u1eefu, n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.                    <\/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 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, mi\u1ec5n l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u1ee3p ph\u00e1p v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo \u0111\u0103ng k\u00fd.                    <\/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>D\u1ef1 \u00e1n x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb r\u00f5 r\u00e0ng theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb sang k\u1ef3 ti\u1ebfp theo thay v\u00ec \u0111\u01b0\u1ee3c ho\u00e0n.                    <\/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 b\u1ecb t\u1eeb ch\u1ed1i th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf, x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, b\u1ed5 sung ho\u1eb7c gi\u1ea3i tr\u00ecnh \u0111\u00fang th\u1eddi h\u1ea1n y\u00eau c\u1ea7u. Th\u1eddi gian gi\u1ea3i tr\u00ecnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.                    <\/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 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf, x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, b\u1ed5 sung ho\u1eb7c gi\u1ea3i tr\u00ecnh \u0111\u00fang th\u1eddi h\u1ea1n y\u00eau c\u1ea7u. Th\u1eddi gian gi\u1ea3i tr\u00ecnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eebng giai \u0111o\u1ea1n ho\u1eb7c h\u1ea1ng m\u1ee5c \u0111\u00e3 ho\u00e0n th\u00e0nh, ph\u00e1t sinh doanh thu ri\u00eang s\u1ebd \u0111\u01b0\u1ee3c x\u00e9t \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u1ea7n ch\u1edd to\u00e0n b\u1ed9 d\u1ef1 \u00e1n ho\u00e0n t\u1ea5t.                    <\/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\": \"Ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n h\u1eefu, n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.\"\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\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 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, mi\u1ec5n l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u1ee3p ph\u00e1p v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo \u0111\u0103ng k\u00fd.\"\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\": \"D\u1ef1 \u00e1n x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb r\u00f5 r\u00e0ng theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb sang k\u1ef3 ti\u1ebfp theo thay v\u00ec \u0111\u01b0\u1ee3c ho\u00e0n.\"\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\": \"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb t\u1eeb ch\u1ed1i th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf, x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, b\u1ed5 sung ho\u1eb7c gi\u1ea3i tr\u00ecnh \u0111\u00fang th\u1eddi h\u1ea1n y\u00eau c\u1ea7u. 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