{"id":7529,"date":"2026-08-20T15:20:52","date_gmt":"2026-08-20T08:20:52","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7529"},"modified":"2026-08-20T15:20:52","modified_gmt":"2026-08-20T08:20:52","slug":"cong-van-15678-don-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-15678-don-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 15678\/DON-QLDN1: Thu\u1ebf GTGT ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng DNCX"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-15678donqldn1-2026-huong-dan-thue-gtgt-doi-voi-phi-bao-tri-co-so-ha-tang-ap-dung-cho-dncx--138101589.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15678\/DON-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 14\/8\/2026 \u0111\u00e3 \u0111\u01b0a ra ph\u1ea3n h\u1ed3i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng cung c\u1ea5p cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX). Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd khu c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ed3ng b\u1ed9 qua <\/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;\">, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng l\u1eabn \u0111\u01a1n v\u1ecb thu\u00ea l\u1ea1i \u0111\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 nh\u1ea7m l\u1eabn gi\u1eefa d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan v\u00e0 d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng b\u00ean ngo\u00e0i h\u00e0ng r\u00e0o ranh gi\u1edbi DNCX d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb thu h\u1ed3i \u01b0u \u0111\u00e3i, truy thu thu\u1ebf GTGT v\u00e0 ch\u1ecbu ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t cao. Th\u00f4ng qua b\u00e0i vi\u1ebft chuy\u00ean s\u00e2u n\u00e0y, ch\u00fang t\u00f4i s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 15678\/DON-QLDN1, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 15678\/DON-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7533\" aria-describedby=\"caption-attachment-7533\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7533\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 15678\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7533\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 15678\/DON-QLDN1<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15678\/DON-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 14\/8\/2026 tr\u1ea3 l\u1eddi V\u0103n b\u1ea3n SIV20260725 ng\u00e0y 28\/07\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u00e1p d\u1ee5ng cho kho\u1ea3n ph\u00ed b\u1ea3o tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng thu t\u1eeb doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp l\u00e0 c\u00e1c c\u00f4ng ty ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111ang thu\u00ea \u0111\u1ea5t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng ngay h\u01b0\u1edbng d\u1eabn n\u00e0y khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed h\u1ea1 t\u1ea7ng ngo\u00e0i h\u00e0ng r\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf su\u1ea5t v\u00e0 k\u00ea khai b\u1ed5 sung n\u1ebfu c\u00f3 sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 15678\/DON-QLDN1 quy \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec v\u1ec1 thu\u1ebf GTGT ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng?<\/b><\/h2>\n<figure id=\"attachment_7530\" aria-describedby=\"caption-attachment-7530\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7530\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang.jpg\" alt=\"C\u00f4ng v\u0103n 15678\/DON-QLDN1 quy \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec v\u1ec1 thu\u1ebf GTGT ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7530\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 15678\/DON-QLDN1 quy \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec v\u1ec1 thu\u1ebf GTGT ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 n\u1ed9i dung tr\u1ea3 l\u1eddi t\u1ea1i C\u00f4ng v\u0103n 15678\/DON-QLDN1 \u0111\u1ed1i v\u1edbi V\u0103n b\u1ea3n s\u1ed1 SIV20260725 ng\u00e0y 28 th\u00e1ng 07 n\u0103m 2026, Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai \u0111\u00e3 \u0111\u01b0a ra k\u1ebft lu\u1eadn ph\u00e1p l\u00fd r\u00f5 r\u00e0ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty \u0111\u1ea7u t\u01b0 kinh doanh h\u1ea1 t\u1ea7ng k\u00fd h\u1ee3p \u0111\u1ed3ng cho DNCX thu\u00ea l\u1ea1i \u0111\u1ea5t c\u00f3 h\u1ea1 t\u1ea7ng v\u00e0 thu ph\u00ed b\u1ea3o tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, n\u1ebfu ph\u1ea7n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u01b0\u1ee3c b\u1ea3o tr\u00ec n\u1eb1m ngo\u00e0i h\u00e0ng r\u00e0o c\u1ee7a DNCX th\u00ec ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan. Do kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan, kho\u1ea3n ph\u00ed b\u1ea3o tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng n\u00e0y kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai sai thu\u1ebf su\u1ea5t GTGT cho kho\u1ea3n thu n\u00e0y trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc, C\u00f4ng v\u0103n 15678\/DON-QLDN1 y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ph\u1ea3i ti\u1ebfn h\u00e0nh k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung. Vi\u1ec7c k\u00ea khai b\u1ed5 sung tu\u00e2n th\u1ee7 theo \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Di\u1ec5n gi\u1ea3i chi ti\u1ebft quy tr\u00ecnh ph\u00e2n lo\u1ea1i <\/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 C\u00f4ng v\u0103n 15678\/DON-QLDN1 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u1ea1ng m\u1ee5c thu ph\u00ed:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng cho DNCX thu\u00ea \u0111\u1ea5t c\u00f3 h\u1ea1 t\u1ea7ng v\u00e0 ph\u1ee5 l\u1ee5c thu ph\u00ed b\u1ea3o tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd th\u1ef1c t\u1ebf c\u1ee7a h\u1ea1 t\u1ea7ng b\u1ea3o tr\u00ec:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 1 (B\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng n\u1eb1m TRONG h\u00e0ng r\u00e0o ranh gi\u1edbi DNCX):<\/b><span style=\"font-weight: 400;\"> D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp v\u00e0 ti\u00eau d\u00f9ng tr\u1ecdn v\u1eb9n b\u00ean trong khu v\u1ef1c ranh gi\u1edbi c\u1ee9ng c\u1ee7a DNCX. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan, do \u0111\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 2 (B\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng n\u1eb1m NGO\u00c0I h\u00e0ng r\u00e0o ranh gi\u1edbi DNCX):<\/b><span style=\"font-weight: 400;\"> D\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n tr\u00ean c\u00e1c c\u00f4ng tr\u00ecnh giao th\u00f4ng, k\u1ef9 thu\u1eadt d\u00f9ng chung c\u1ee7a to\u00e0n khu c\u00f4ng nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y KH\u00d4NG \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan, do \u0111\u00f3 KH\u00d4NG \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% m\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t GTGT th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao ph\u00ed b\u1ea3o tr\u00ec ngo\u00e0i h\u00e0ng r\u00e0o DNCX kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0%?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 15678\/DON-QLDN1, c\u1ea7n xem x\u00e9t nguy\u00ean t\u1eafc \u0111i\u1ec3m \u0111\u1ebfn trong qu\u1ea3n l\u00fd thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi khu phi thu\u1ebf quan. D\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n, thu\u1ebf GTGT l\u00e0 thu\u1ebf ti\u00eau d\u00f9ng t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng cho d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u bao g\u1ed3m d\u1ecbch v\u1ee5 cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u1edf trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u. Hai \u0111i\u1ec1u ki\u1ec7n n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c v\u00e0 ph\u1ea3i t\u1ed3n t\u1ea1i song song.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 v\u00e0 kho\u1ea3n 21 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP x\u00e1c \u0111\u1ecbnh DNCX l\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t trong khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng nghi\u1ec7p ho\u1eb7c khu kinh t\u1ebf. DNCX \u0111\u01b0\u1ee3c ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c b\u00ean ngo\u00e0i theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi khu phi thu\u1ebf quan. H\u00e0ng r\u00e0o c\u1ee9ng ch\u00ednh l\u00e0 ranh gi\u1edbi \u0111\u1ecba l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u00f4ng gian ti\u00eau d\u00f9ng c\u1ee7a khu phi thu\u1ebf quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, d\u1ecbch v\u1ee5 cung c\u1ea5p cho DNCX \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u1edf trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u (v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan c\u00f3 \u0111\u0103ng k\u00fd kinh doanh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 bao g\u1ed3m: d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, d\u1ecbch v\u1ee5 n\u00e2ng h\u1ea1 container t\u1ea1i c\u1ea3ng, nh\u00e0 m\u00e1y, kho h\u00e0ng; d\u1ecbch v\u1ee5 x\u1ebfp d\u1ee1, b\u1ed1c x\u1ebfp t\u1ea1i nh\u00e0 m\u00e1y, c\u1ea3ng, s\u00e2n bay v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan nh\u01b0 ph\u00ed ch\u1ee9ng t\u1eeb, ph\u00ed \u0111i\u1ec7n giao h\u00e0ng, ph\u00ed ni\u00eam ch\u00ec, ph\u00ed l\u00e0m h\u00e0ng, ph\u00ed \u0111\u00f3ng g\u00f3i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng, c\u00e1c c\u00f4ng tr\u00ecnh d\u00f9ng chung nh\u01b0 \u0111\u01b0\u1eddng giao th\u00f4ng n\u1ed9i khu c\u00f4ng nghi\u1ec7p, h\u1ec7 th\u1ed1ng tho\u00e1t n\u01b0\u1edbc m\u01b0a chung, c\u00e2y xanh c\u1ea3nh quan, h\u1ec7 th\u1ed1ng chi\u1ebfu s\u00e1ng ngo\u00e0i h\u00e0ng r\u00e0o DNCX thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu v\u00e0 qu\u1ea3n l\u00fd chung c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng. D\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y ph\u1ee5c v\u1ee5 cho to\u00e0n b\u1ed9 khu c\u00f4ng nghi\u1ec7p ch\u1ee9 kh\u00f4ng ti\u00eau d\u00f9ng ri\u00eang bi\u1ec7t b\u00ean trong DNCX. Vi\u1ec7c kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan khi\u1ebfn kho\u1ea3n ph\u00ed n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i 0%.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 15678\/DON-QLDN1 t\u1edbi h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p v\u00e0 DNCX<\/b><\/h2>\n<figure id=\"attachment_7532\" aria-describedby=\"caption-attachment-7532\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7532\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 15678\/DON-QLDN1 t\u1edbi h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p v\u00e0 DNCX\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7532\" class=\"wp-caption-text\">T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 15678\/DON-QLDN1 t\u1edbi h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p v\u00e0 DNCX<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15678\/DON-QLDN1 tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a hai nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh trong khu c\u00f4ng nghi\u1ec7p. S\u1ef1 thay \u0111\u1ed5i n\u00e0y y\u00eau c\u1ea7u c\u00e1c b\u00ean ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi C\u00f4ng ty ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i ph\u00e2n t\u00e1ch r\u00f5 trong h\u1ee3p \u0111\u1ed3ng h\u1ea1ng m\u1ee5c ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i h\u00e0ng r\u00e0o DNCX.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eebng ngay vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% cho c\u00e1c kho\u1ea3n thu ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng d\u00f9ng chung ngo\u00e0i h\u00e0ng r\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n GTGT \u0111\u00fang thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec ngo\u00e0i h\u00e0ng r\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u00e1c k\u1ef3 k\u00ea khai thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung, gi\u1ea3m thi\u1ec3u ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX)<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecbu s\u1ef1 gia t\u0103ng chi ph\u00ed d\u00f2ng ti\u1ec1n do ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n thu\u1ebf GTGT cho nh\u00e0 \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng \u0111\u1ed1i v\u1edbi ph\u00ed b\u1ea3o tr\u00ec ngo\u00e0i h\u00e0ng r\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00f4ng ty h\u1ea1 t\u1ea7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i c\u01a1 c\u1ea5u chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng trong C\u00f4ng v\u0103n 15678\/DON-QLDN1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15678\/DON-QLDN1 \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd khu c\u00f4ng nghi\u1ec7p c\u1eadp nh\u1eadt nh\u1ea5t. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c v\u0103n b\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh hi\u1ec7u qu\u1ea3 v\u1edbi c\u01a1 quan thu\u1ebf.<\/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 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng trong C\u00f4ng v\u0103n 15678\/DON-QLDN1<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i v\u0103n b\u1ea3n &amp; C\u01a1 quan ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung tr\u00edch d\u1eabn &amp; Quy \u0111\u1ecbnh c\u1ed1t l\u00f5i<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt do Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9: Quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan. Kho\u1ea3n 3 \u0110i\u1ec1u 4: \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh do Ch\u00ednh ph\u1ee7 ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 17: Chi ti\u1ebft h\u00f3a \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% cho d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1c chi ph\u00ed ph\u1ee5 tr\u1ee3 li\u00ean quan. \u0110i\u1ec1u 20: Quy \u0111\u1ecbnh chi ti\u1ebft ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c35\/2022\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh do Ch\u00ednh ph\u1ee7 ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 2 &amp; \u0110i\u1ec1u 26: \u0110\u1ecbnh ngh\u0129a khu ch\u1ebf xu\u1ea5t, DNCX; quy \u0111\u1ecbnh DNCX chuy\u00ean s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, quy \u0111\u1ecbnh thu\u00ea kho ngo\u00e0i KCN\/KKT v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf khi b\u00e1n h\u00e0ng v\u00e0o n\u1ed9i \u0111\u1ecba.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt do Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 12: Nguy\u00ean t\u1eafc, th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c k\u00ea khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf khi c\u00f3 sai s\u00f3t.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh do Ch\u00ednh ph\u1ee7 ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 12: Quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c x\u1eed l\u00fd sai s\u00f3t tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II: Ban h\u00e0nh m\u1eabu bi\u1ec3u, bi\u1ec3u m\u1eabu k\u00ea khai b\u1ed5 sung v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c k\u00ea khai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT 0% sai quy \u0111\u1ecbnh cho ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng ngo\u00e0i h\u00e0ng r\u00e0o DNCX, vi\u1ec7c th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung l\u00e0 b\u1eaft bu\u1ed9c. Quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP qua 3 giai \u0111o\u1ea1n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p th\u1ed1ng k\u00ea to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng ngo\u00e0i h\u00e0ng r\u00e0o \u0111\u00e3 l\u1eadp cho DNCX v\u1edbi thu\u1ebf su\u1ea5t 0%. T\u00ednh to\u00e1n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh theo \u0111\u00fang thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2: L\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng bi\u1ec3u m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c II k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u1ec3 l\u1eadp B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (M\u1eabu 01\/KHBS), T\u1edd khai thu\u1ebf GTGT b\u1ed5 sung cho t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t, c\u00f9ng B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u00e3 l\u1eadp cho DNCX.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3: N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch:<\/b><span style=\"font-weight: 400;\"> N\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ho\u1eb7c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. N\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf GTGT t\u0103ng th\u00eam c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 d\u1eebng th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: X\u1eed l\u00fd chi ph\u00ed h\u1ea1 t\u1ea7ng ngo\u00e0i h\u00e0ng r\u00e0o v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda c\u1ee5 th\u1ec3 tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 15678\/DON-QLDN1, ch\u00fang ta x\u00e9t m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i t\u1ec9nh \u0110\u1ed3ng Nai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u73b0\u5b9e\u751f\u6d3b\u60c5\u51b5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty H\u1ea1 t\u1ea7ng A k\u00fd h\u1ee3p \u0111\u1ed3ng cho C\u00f4ng ty Ch\u1ebf xu\u1ea5t B thu\u00ea 50.000 m2 \u0111\u1ea5t trong Khu c\u00f4ng nghi\u1ec7p X. H\u1eb1ng qu\u00fd, C\u00f4ng ty A thu c\u1ee7a C\u00f4ng ty B kho\u1ea3n ph\u00ed b\u1ea3o tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng l\u00e0 200.000.000 VN\u0110.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2025, C\u00f4ng ty A \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% cho to\u00e0n b\u1ed9 kho\u1ea3n ph\u00ed n\u00e0y v\u1edbi l\u00fd do C\u00f4ng ty B l\u00e0 DNCX.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh C\u00f4ng v\u0103n 15678\/DON-QLDN1 ng\u00e0y 14\/8\/2026, C\u00f4ng ty A ki\u1ec3m tra l\u1ea1i th\u1ef1c t\u1ebf: to\u00e0n b\u1ed9 h\u1ea1 t\u1ea7ng b\u1ea3o tr\u00ec bao g\u1ed3m \u0111\u01b0\u1eddng giao th\u00f4ng ch\u00ednh, tr\u1ea1m x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i t\u1eadp trung, h\u1ec7 th\u1ed1ng chi\u1ebfu s\u00e1ng chung \u0111\u1ec1u n\u1eb1m ngo\u00e0i h\u00e0ng r\u00e0o ranh gi\u1edbi c\u1ee9ng c\u1ee7a C\u00f4ng ty B. V\u00ec c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y n\u1eb1m ngo\u00e0i ph\u1ea1m vi c\u00e1ch ly c\u1ee7a DNCX, kho\u1ea3n ph\u00ed t\u01b0\u01a1ng \u1ee9ng ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t chu\u1ea9n thay v\u00ec \u01b0u \u0111\u00e3i 0%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd c\u1ee7a doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m \u0111\u00e3 t\u01b0 v\u1ea5n C\u00f4ng ty A tri\u1ec3n khai ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd r\u1ee7i ro thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u0103ng th\u00eam<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu ph\u00ed b\u1ea3o tr\u00ec n\u0103m 2025: 800.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u0111\u00fang \u00e1p d\u1ee5ng: 10% (ho\u1eb7c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra khai thi\u1ebfu n\u0103m 2025: 800.000.000 x 10% = 80.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><span style=\"font-weight: 400;\">C\u00f4ng ty A ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ti\u1ec1n thu\u1ebf GTGT cho C\u00f4ng ty B \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 h\u00f3a \u0111\u01a1n n\u0103m 2025.<\/span><\/h4>\n<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>K\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p ng\u00e2n s\u00e1ch<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 89\/2026\/TT-BTC cho 4 qu\u00fd n\u0103m 2025, n\u1ed9p 80.000.000 VN\u0110 ti\u1ec1n thu\u1ebf GTGT truy thu v\u00e0 t\u1ef1 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh chi ti\u1ebft thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p cho DNCX<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng ph\u00e2n bi\u1ec7t, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf GTGT gi\u1eefa c\u00e1c nh\u00f3m d\u1ecbch v\u1ee5 cung c\u1ea5p cho DNCX d\u1ef1a tr\u00ean C\u00f4ng v\u0103n 15678\/DON-QLDN1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh chi ti\u1ebft thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p cho DNCX<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f83\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>D\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng TRONG h\u00e0ng r\u00e0o DNCX<\/b><\/td>\n<td style=\"text-align: center;\"><b>D\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng NGO\u00c0I h\u00e0ng r\u00e0o DNCX<\/b><\/td>\n<td style=\"text-align: center;\"><b>D\u1ecbch v\u1ee5 ch\u1ecbu chi ph\u00ed \u0111\u1eb7c th\u00f9 (N\u00e2ng h\u1ea1, b\u1ed1c x\u1ebfp t\u1ea1i c\u1ea3ng\/kho)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1ecb tr\u00ed th\u1ef1c hi\u1ec7n &amp; ti\u00eau d\u00f9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00ean trong ranh gi\u1edbi c\u1ee9ng c\u1ee7a DNCX<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00ean ngo\u00e0i h\u00e0ng r\u00e0o DNCX (Khu v\u1ef1c d\u00f9ng chung)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1i c\u1ea3ng, s\u00e2n bay, nh\u00e0 kho ngo\u00e0i DNCX<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef1u trung ti\u00eau d\u00f9ng phi thu\u1ebf quan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 (\u0110\u01b0\u1ee3c li\u1ec7t k\u00ea \u0111\u1eb7c th\u00f9 t\u1ea1i \u0110i\u1ec1u 17 N\u0110 181\/2025)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u7387<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t chu\u1ea9n quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u00f3a \u0111\u01a1n GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 v\u1eadn chuy\u1ec3n\/b\u1ed1c x\u1ebfp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15678\/DON-QLDN1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1eeb DNCX v\u00e0 Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh h\u01b0\u1edbng d\u1eabn v\u1ec1 ph\u00ed h\u1ea1 t\u1ea7ng, C\u00f4ng v\u0103n 15678\/DON-QLDN1 v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan c\u00f2n l\u00e0m r\u00f5 hai v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd quan tr\u1ecdng kh\u00e1c m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb DNCX v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, quy \u0111\u1ecbnh qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DNCX v\u00e0 giao d\u1ecbch b\u00e1n h\u00e0ng v\u00e0o n\u1ed9i \u0111\u1ecba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chuy\u00ean m\u00f4n ho\u1ea1t \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> Trong khu ch\u1ebf xu\u1ea5t c\u00f3 doanh nghi\u1ec7p chuy\u00ean s\u1ea3n xu\u1ea5t v\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5 cho s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p (kho\u1ea3n 9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy \u0111\u1ecbnh thu\u00ea kho ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 m\u1eb7t b\u1eb1ng \u0111\u1ec3 b\u1ed1 tr\u00ed kho l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t trong khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, DNCX \u0111\u01b0\u1ee3c thu\u00ea m\u1eb7t b\u1eb1ng ngo\u00e0i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf \u0111\u1ec3 l\u01b0u gi\u1eef h\u00e0ng h\u00f3a n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan. Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan cho ph\u00e9p \u0111\u01b0a kho v\u00e0o s\u1eed d\u1ee5ng, DNCX ph\u1ea3i th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u1ebfu c\u00f3 (kho\u1ea3n 10).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1n h\u00e0ng v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba:<\/b><span style=\"font-weight: 400;\"> DNCX \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng h\u00f3a v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb DNCX, khu ch\u1ebf xu\u1ea5t v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u (kho\u1ea3n 11).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd ra v\u00e0o:<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 nh\u1eefng nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong DNCX v\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 c\u00f4ng t\u00e1c v\u1edbi DNCX m\u1edbi \u0111\u01b0\u1ee3c ra, v\u00e0o DNCX (kho\u1ea3n 12).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba khi mua h\u00e0ng t\u1eeb DNCX ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi th\u00f4ng quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT hi\u1ec7n nay<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng th\u1ee9c t\u1ed5ng qu\u00e1t:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra &#8211; S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh Thu\u1ebf GTGT \u0111\u1ea7u ra:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra = Gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf b\u00e1n ra x Thu\u1ebf su\u1ea5t thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT, thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n tr\u1eeb gi\u00e1 t\u00ednh thu\u1ebf GTGT x\u00e1c \u0111\u1ecbnh quy \u0111\u1ed5i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua d\u1ecbch v\u1ee5 (theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024), \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 1 v\u00e0 M\u1ee5c 2 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u1ed1i v\u1edbi chi ph\u00ed h\u1ea1 t\u1ea7ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, c\u00e1c v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi DNCX th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c doanh nghi\u1ec7p hi\u1ec3u ch\u01b0a \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a kh\u00e1i ni\u1ec7m ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan. Nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng m\u1eb7c \u0111\u1ecbnh r\u1eb1ng m\u1ecdi d\u1ecbch v\u1ee5 thu ph\u00ed t\u1eeb DNCX \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0%. \u0110\u00e2y l\u00e0 gi\u1ea3 \u0111\u1ecbnh r\u1ee7i ro r\u1ea5t l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn khu phi thu\u1ebf quan. Khi ph\u00e1t hi\u1ec7n d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngo\u00e0i h\u00e0ng r\u00e0o DNCX nh\u01b0ng k\u00ea khai 0%, c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 truy thu to\u00e0n b\u1ed9 10% thu\u1ebf GTGT m\u00e0 c\u00f2n \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 di\u1ec5n ti\u1ebfn r\u1ee7i ro khi doanh nghi\u1ec7p t\u1ef1 \u00fd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% sai quy \u0111\u1ecbnh di\u1ec5n ra qua c\u00e1c b\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1edfi \u0111\u1ea7u t\u1eeb nh\u1eadn th\u1ee9c sai:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p m\u1eb7c \u0111\u1ecbnh m\u1ecdi kho\u1ea3n thu t\u1eeb DNCX \u0111\u1ec1u m\u1eb7c \u0111\u1ecbnh h\u01b0\u1edfng 0%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thanh tra thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t:<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u1ecb tr\u00ed h\u1ea1 t\u1ea7ng b\u1ea3o tr\u00ec v\u00e0 x\u00e1c \u0111\u1ecbnh n\u1eb1m ngo\u00e0i h\u00e0ng r\u00e0o DNCX.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd vi ph\u1ea1m v\u00e0 truy thu:<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh truy thu 10% thu\u1ebf GTGT, ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y tr\u00ean t\u1ed5ng s\u1ed1 thu\u1ebf thi\u1ebfu, \u0111\u1ed3ng th\u1eddi x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 ng\u0103n ng\u1eeba r\u1ee7i ro t\u00e0i ch\u00ednh, gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network \u0111\u1ec1 xu\u1ea5t cho c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t v\u00e0 h\u1ea1 t\u1ea7ng:<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng nguy\u00ean gi\u00e1 thu\u00ea \u0111\u1ea5t, ph\u00ed qu\u1ea3n l\u00fd h\u1ea1 t\u1ea7ng trong h\u00e0ng r\u00e0o v\u00e0 ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng d\u00f9ng chung ngo\u00e0i h\u00e0ng r\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> C\u1eadp nh\u1eadt ngay c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi t\u1ea1i C\u00f4ng v\u0103n 15678\/DON-QLDN1 v\u00e0o quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n soi chi\u1ebfu s\u1ee9c kh\u1ecfe thu\u1ebf \u0111\u1ecbnh k\u1ef3:<\/b><span style=\"font-weight: 400;\"> Ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf \u0111\u1ed9c l\u1eadp \u0111\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t k\u00ea khai tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra.<\/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\u1ed9i dung C\u00f4ng v\u0103n 15678\/DON-QLDN1 \u0111\u01b0a ra th\u00f4ng \u0111i\u1ec7p r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t \u0111i\u1ec1u ki\u1ec7n ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan khi \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0%. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t v\u1ecb tr\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng ngo\u00e0i h\u00e0ng r\u00e0o DNCX gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c k\u00ea khai, ng\u0103n ng\u1eeba nguy c\u01a1 b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng v\u00e0 DNCX c\u1ea7n kh\u1ea9n tr\u01b0\u01a1ng r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf, l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung hay x\u1eed l\u00fd c\u00e1c chi ph\u00ed h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p, MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. T\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, ch\u00fang t\u00f4i mang \u0111\u1ebfn c\u00e1c gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n bao g\u1ed3m: d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf, d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf. Li\u00ean h\u1ec7 ngay v\u1edbi MAN \u0111\u1ec3 b\u1ea3o v\u1ec7 an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/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-tron-goi-la-gi\/\"><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 &#8211; 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;\"> &#8211; 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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>FAQ &#8211; C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 15678\/DON-QLDN1<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 15678\/DON-QLDN1 do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 v\u00e0o th\u1eddi gian n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15678\/DON-QLDN1 do Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 14\/8\/2026 tr\u1ea3 l\u1eddi V\u0103n b\u1ea3n SIV20260725 ng\u00e0y 28\/07\/2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng DNCX.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng ngo\u00e0i h\u00e0ng r\u00e0o DNCX \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ph\u00ed n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% do kh\u00f4ng ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan. Doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT chu\u1ea9n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u0111\u00e3 l\u1ee1 k\u00ea khai 0% cho ph\u00ed b\u1ea3o tr\u00ec ngo\u00e0i h\u00e0ng r\u00e0o th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh theo \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>DNCX mua h\u00e0ng h\u00f3a t\u1eeb th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf GTGT 0% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a cung c\u1ea5p cho DNCX \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 ti\u00eau d\u00f9ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00e0ng h\u00f3a DNCX b\u00e1n v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba ch\u1ecbu thu\u1ebf g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb DNCX v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 15678\/DON-QLDN1 do Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 14\/8\/2026 \u0111\u00e3 \u0111\u01b0a ra ph\u1ea3n h\u1ed3i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng cung c\u1ea5p cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX). Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7531,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7529","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7529"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7529\/revisions"}],"predecessor-version":[{"id":7534,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7529\/revisions\/7534"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7531"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}