{"id":7608,"date":"2026-08-25T16:33:20","date_gmt":"2026-08-25T09:33:20","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7608"},"modified":"2026-08-25T16:42:44","modified_gmt":"2026-08-25T09:42:44","slug":"thue-gtgt-dau-vao-va-thue-gtgt-dau-ra-doi-voi-hang-bieu-tang","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-gtgt-dau-vao-va-thue-gtgt-dau-ra-doi-voi-hang-bieu-tang\/","title":{"rendered":"\u793c\u54c1\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u548c\u9500\u9879\u589e\u503c\u7a0e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/quy-dinh-ve-thue-gtgt-dau-vao-va-thue-gtgt-dau-ra-doi-voi-hang-bieu-tang-nhu-the-nao-138102048.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u793c\u54c1\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u548c\u9500\u9879\u589e\u503c\u7a0e\u3002<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 chuy\u00ean \u0111\u1ec1 qu\u1ea3n tr\u1ecb thu\u1ebf tr\u1ecdng y\u1ebfu m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng khi th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh tri \u00e2n kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c ho\u1eb7c ng\u01b0\u1eddi lao \u0111\u1ed9ng. Theo <\/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;\"> m\u1edbi nh\u1ea5t (Lu\u1eadt s\u1ed1 48\/2024\/QH15), c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, gi\u00e1 t\u00ednh thu\u1ebf, th\u1eddi \u0111i\u1ec3m k\u00ea khai b\u1ed5 sung v\u00e0 c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, gi\u00e1 t\u00ednh thu\u1ebf c\u00f9ng \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t d\u1ec5 d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. \u0110\u1ec3 gi\u00fap ban l\u00e3nh \u0111\u1ea1o v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n x\u1eed l\u00fd chu\u1ea9n x\u00e1c, b\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch to\u00e0n b\u1ed9 quy \u0111\u1ecbnh ph\u00e1p l\u00fd, ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd b\u1ed5 sung khi sai s\u00f3t v\u00e0 c\u00e1c nh\u1eadn \u0111\u1ecbnh qu\u1ea3n tr\u1ecb th\u1ef1c ti\u1ec5n t\u1eeb chuy\u00ean gia.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/h2>\n<figure id=\"attachment_7612\" aria-describedby=\"caption-attachment-7612\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7612\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7612\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng l\u00e0 c\u00e1c c\u01a1 ch\u1ebf ph\u00e1p l\u00fd quy \u0111\u1ecbnh quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua v\u1ec1 \u0111\u1ec3 t\u1eb7ng v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ea7u ra khi xu\u1ea5t d\u00f9ng h\u00e0ng h\u00f3a \u0111\u00f3 cho m\u1ee5c \u0111\u00edch bi\u1ebfu, t\u1eb7ng, cho kh\u00f4ng thu ti\u1ec1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng ngay khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 mua v\u00e0 xu\u1ea5t h\u00e0ng bi\u1ebfu t\u1eb7ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n, b\u1ea3o to\u00e0n quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/h2>\n<figure id=\"attachment_7610\" aria-describedby=\"caption-attachment-7610\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7610\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-phap-luat-moi-nhat-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-phap-luat-moi-nhat-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-phap-luat-moi-nhat-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-phap-luat-moi-nhat-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-phap-luat-moi-nhat-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-phap-luat-moi-nhat-ve-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7610\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo khung ph\u00e1p l\u00fd t\u1ea1i Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, c\u00e1c ho\u1ea1t \u0111\u1ed9ng bi\u1ebfu, t\u1eb7ng, cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu ti\u1ec1n \u0111\u1ec1u ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh ch\u1eb7t ch\u1ebd \u1edf c\u1ea3 hai chi\u1ec1u: <\/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;\">thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra<\/span><\/a><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n \u0111\u1ecbnh r\u00f5 c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh c\u1ee7a t\u1eebng chi\u1ec1u \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 bi\u1ebfu t\u1eb7ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua v\u00e0o d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c ho\u1eb7c nh\u00e2n vi\u00ean, n\u1ebfu ho\u1ea1t \u0111\u1ed9ng n\u00e0y ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p (nh\u01b0 x\u00fac ti\u1ebfn b\u00e1n h\u00e0ng, tri \u00e2n kh\u00e1ch h\u00e0ng, duy tr\u00ec m\u1ed1i quan h\u1ec7 kinh doanh), th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a bi\u1ebfu t\u1eb7ng \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. N\u1ebfu h\u00e0ng bi\u1ebfu t\u1eb7ng kh\u00f4ng ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng. Khi doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng (kh\u00f4ng thu ti\u1ec1n), doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u53d1\u7968 <\/span><\/a><span style=\"font-weight: 400;\">v\u00e0 k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh <\/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\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0). Tr\u01b0\u1eddng h\u1ee3p cho, bi\u1ebfu, t\u1eb7ng kh\u00f4ng \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra theo thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3 (v\u00ed d\u1ee5 thu\u1ebf su\u1ea5t 8% ho\u1eb7c 10%).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, nh\u01b0ng quy\u1ec1n l\u1ee3i n\u00e0y g\u1eafn li\u1ec1n v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t. Vi\u1ec7c n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 chi ph\u00ed v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo Lu\u1eadt Thu\u1ebf GTGT 2024<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\"> h\u1ee3p ph\u00e1p ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0m qu\u00e0 t\u1eb7ng b\u00ean n\u01b0\u1edbc ngo\u00e0i, ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean c\u00f2n ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i li\u00ean quan.<\/span><\/li>\n<\/ul>\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, \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 chu\u1ea9n h\u00f3a y\u00eau c\u1ea7u thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi m\u1ecdi h\u00f3a \u0111\u01a1n mua v\u00e0o. Quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng gi\u1edbi h\u1ea1n ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n tr\u00ean hay d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng t\u1eeb t\u00e0i kho\u1ea3n c\u00f4ng ty cho to\u00e0n b\u1ed9 giao d\u1ecbch mua qu\u00e0 bi\u1ebfu t\u1eb7ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n bi\u1ec7t h\u00e0ng bi\u1ebfu t\u1eb7ng ph\u1ee5c v\u1ee5 v\u00e0 kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa vi\u1ec7c t\u1eb7ng qu\u00e0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh:<\/b><span style=\"font-weight: 400;\"> Mua qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng nh\u00e2n d\u1ecbp L\u1ec5, T\u1ebft, k\u1ef7 ni\u1ec7m th\u00e0nh l\u1eadp c\u00f4ng ty, qu\u00e0 t\u1eb7ng h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng, qu\u00e0 t\u1eb7ng c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3. C\u00e1c kho\u1ea3n n\u00e0y c\u00f3 quy ch\u1ebf, danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn, quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh:<\/b><span style=\"font-weight: 400;\"> Mua qu\u00e0 t\u1eb7ng cho c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng c\u00f3 quy ch\u1ebf ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t c\u1ee7a ban l\u00e3nh \u0111\u1ea1o. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c giao d\u1ecbch n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e1t hi\u1ec7n sai s\u00f3t khi k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh, vi\u1ec7c k\u00ea khai s\u00f3t h\u00f3a \u0111\u01a1n mua h\u00e0ng bi\u1ebfu t\u1eb7ng ho\u1eb7c t\u00ednh sai s\u1ed1 thu\u1ebf GTGT di\u1ec5n ra kh\u00e1 ph\u1ed5 bi\u1ebfn. \u0110i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 \u0111\u00e3 n\u00eau r\u00f5 th\u1eddi \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng, qu\u00fd n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u00f3. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng, qu\u00fd th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khai b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t n\u1ebfu vi\u1ec7c khai thu\u1ebf v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam ho\u1eb7c b\u1ecb thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n t\u01b0\u01a1ng \u1ee9ng v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n khai th\u1eeba s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng bi\u1ebfu t\u1eb7ng v\u00e0 ti\u1ebfn h\u00e0nh k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 d\u01b0 thu\u1ebf GTGT t\u1ea1i k\u1ef3 ph\u00e1t sinh sai s\u00f3t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a k\u1ef3 ph\u00e1t sinh sai s\u00f3t \u0111\u1ebfn ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau (ch\u01b0a ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p hay ho\u00e0n thu\u1ebf), doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a k\u1ef3 ph\u00e1t sinh sai s\u00f3t v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f3 bao nhi\u00eau h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m \u0111\u1ea3m b\u1ea3o k\u1ef7 c\u01b0\u01a1ng t\u00e0i ch\u00ednh v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi gian l\u1eadn thu\u1ebf, \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 8 h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi ti\u1ebft 8 h\u00e0nh vi nghi\u00eam c\u1ea5m theo \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c vi ph\u1ea1m 8 h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, cho, b\u00e1n, t\u1ed5 ch\u1ee9c qu\u1ea3ng c\u00e1o, m\u00f4i gi\u1edbi mua, b\u00e1n h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o l\u1eadp giao d\u1ecbch mua, b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt ho\u1eb7c giao d\u1ecbch kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m sai l\u1ec7ch, s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, truy c\u1eadp tr\u00e1i ph\u00e9p, ph\u00e1 h\u1ee7y h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0a, nh\u1eadn, m\u00f4i gi\u1edbi h\u1ed1i l\u1ed9 ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf, tr\u1ed1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng \u0111\u1ed3ng, bao che; m\u00f3c n\u1ed1i gi\u1eefa c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 s\u1edf kinh doanh, ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u, gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh, ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u trong vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf, tr\u1ed1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd khi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Kho\u1ea3n 3 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 14 v\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp t\u1eeb c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m n\u00eau tr\u00ean th\u00ec <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c b\u1ecb lo\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p vi ph\u1ea1m c\u00f2n ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c h\u00ecnh ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf nh\u01b0: ph\u1ea1t ti\u1ec1n t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00e0 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ee5 vi\u1ec7c gian l\u1eadn h\u00f3a \u0111\u01a1n, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf GTGT quy m\u00f4 l\u1edbn theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf GTGT h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00fd doanh nghi\u1ec7p ti\u1ec7n tra c\u1ee9u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0o th\u1ef1c t\u1ebf, MAN t\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng d\u01b0\u1edbi \u0111\u00e2y.<\/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 v\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf GTGT h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u9759\u606f\u6001<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n \/ C\u00f4ng v\u0103n<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53d1\u8bc1\u673a\u5173<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT 2024 (Lu\u1eadt s\u1ed1 48\/2024\/QH15)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26\/11\/2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ed5ng th\u1ec3 v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf bi\u1ebfu t\u1eb7ng (\u0110i\u1ec1u 7), 8 h\u00e0nh vi b\u1ecb c\u1ea5m (\u0110i\u1ec1u 13) v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (\u0110i\u1ec1u 14).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19\/10\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">219\/2013\/TT-BTC \u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/12\/2013<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT (c\u00e1c n\u1ed9i dung kh\u00f4ng tr\u00e1i v\u1edbi Lu\u1eadt Thu\u1ebf GTGT 2024 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tham chi\u1ebfu).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4003\/TCT-CS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u603b\u5c40<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18\/09\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Thu\u1ebf t\u1ec9nh Gia Lai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf Gia Lai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt g\u1ea7n \u0111\u00e2y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng cho bi\u1ebfu t\u1eb7ng kh\u00f4ng thu ti\u1ec1n tr\u00ean \u0111\u1ecba b\u00e0n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: Ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5 k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap k\u1ebf to\u00e1n h\u00ecnh dung r\u00f5 n\u00e9t c\u00e1ch v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf, gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network xin \u0111\u01b0a ra m\u1ed9t t\u00ecnh hu\u1ed1ng \u0111i\u1ec3n h\u00ecnh xu\u1ea5t ph\u00e1t t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/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;\">Th\u00e1ng 09\/2025, C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i ABC (n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb) mua 100 b\u1ed9 t\u00e1ch tr\u00e0 s\u1ee9 t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t v\u1edbi gi\u00e1 mua ch\u01b0a thu\u1ebf GTGT l\u00e0 500.000 \u0111\u1ed3ng\/b\u1ed9, thu\u1ebf su\u1ea5t GTGT 10% (ti\u1ec1n thu\u1ebf GTGT l\u00e0 50.000 \u0111\u1ed3ng\/b\u1ed9). T\u1ed5ng gi\u00e1 thanh to\u00e1n l\u00e0 55.000.000 \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m thu\u1ebf).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty ABC thanh to\u00e1n to\u00e0n b\u1ed9 qua chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 nh\u1eadn h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p. M\u1ee5c \u0111\u00edch mua s\u1ed1 h\u00e0ng n\u00e0y l\u00e0 \u0111\u1ec3 l\u00e0m qu\u00e0 t\u1eb7ng tri \u00e2n kh\u00e1ch h\u00e0ng nh\u00e2n d\u1ecbp T\u1ebft Trung Thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi xu\u1ea5t 100 b\u1ed9 t\u00e1ch tr\u00e0 \u0111i t\u1eb7ng kh\u00e1ch h\u00e0ng, gi\u00e1 b\u00e1n ni\u00eam y\u1ebft th\u01b0\u01a1ng m\u1ea1i c\u1ee7a m\u1eb7t h\u00e0ng c\u00f9ng lo\u1ea1i n\u00e0y tr\u00ean th\u1ecb tr\u01b0\u1eddng do C\u00f4ng ty ABC \u0111ang kinh doanh l\u00e0 600.000 \u0111\u1ed3ng\/b\u1ed9 (ch\u01b0a thu\u1ebf GTGT).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n chi ti\u1ebft<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li><b> X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/b><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do h\u00e0ng mua v\u1ec1 l\u00e0m qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng nh\u1eb1m ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng, C\u00f4ng ty ABC \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 100 x 50.000 = 5.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><b> X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u ra khi xu\u1ea5t t\u1eb7ng:<\/b><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi xu\u1ea5t qu\u00e0 t\u1eb7ng, C\u00f4ng ty ABC b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT. Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1eb7ng (600.000 \u0111\u1ed3ng\/b\u1ed9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra: 100 x 600.000 = 60.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p (thu\u1ebf su\u1ea5t 10%): 60.000.000 x 10% = 6.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"3\">\n<li><b> B\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai:<\/b><\/li>\n<\/ol>\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>\u5546\u4e1a<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf (VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u589e\u503c\u7a0e\u7a0e\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ti\u1ec1n thu\u1ebf GTGT (VN\u0110)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mua h\u00e0ng qu\u00e0 t\u1eb7ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 156: 50.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 1331: 5.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 112: 55.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xu\u1ea5t qu\u00e0 bi\u1ebfu t\u1eb7ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 641: 56.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 156: 50.000.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 33311: 6.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u7b14\u8bb0\uff1a<\/span><\/i><span style=\"font-weight: 400;\"> Gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng \u0111\u01b0a v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng (TK 641) bao g\u1ed3m gi\u00e1 v\u1ed1n h\u00e0ng xu\u1ea5t t\u1eb7ng (50.000.000 \u0111\u1ed3ng) c\u1ed9ng v\u1edbi ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p do t\u1eb7ng kh\u00f4ng thu ti\u1ec1n (6.000.000 \u0111\u1ed3ng).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/h2>\n<figure id=\"attachment_7609\" aria-describedby=\"caption-attachment-7609\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7609\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhan-dinh-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang.jpg\" alt=\"Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhan-dinh-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhan-dinh-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhan-dinh-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhan-dinh-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhan-dinh-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-GTGT-dau-vao-va-thue-GTGT-dau-ra-doi-voi-hang-bieu-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7609\" class=\"wp-caption-text\">Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 h\u00e0ng bi\u1ebfu t\u1eb7ng \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn kinh doanh v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. Th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam cho th\u1ea5y, nhi\u1ec1u \u0111\u01a1n v\u1ecb g\u1eb7p ph\u1ea3i c\u00e1c sai s\u00f3t \u0111\u00e1ng ti\u1ebfc do thi\u1ebfu quy tr\u00ecnh chu\u1ea9n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c r\u1ee7i ro thu\u1ebf ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam th\u01b0\u1eddng m\u1eafc ph\u1ea3i bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n GTGT khi xu\u1ea5t qu\u00e0 t\u1eb7ng:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m t\u01b0\u1edfng r\u1eb1ng xu\u1ea5t h\u00e0ng t\u1eb7ng kh\u00f4ng thu ti\u1ec1n th\u00ec kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n. Khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra, doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf GTGT \u0111\u1ea7u ra, b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 b\u1ecb x\u00e1c \u0111\u1ecbnh tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh sai gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u k\u1ebf to\u00e1n ghi gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ea7u ra b\u1eb1ng gi\u00e1 v\u1ed1n mua v\u00e0o thay v\u00ec \u00e1p d\u1ee5ng gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m bi\u1ebfu t\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu ch\u1ee9ng t\u1eeb ch\u1ee9ng minh m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p mua qu\u00e0 t\u1eb7ng nh\u01b0ng kh\u00f4ng l\u1eadp danh s\u00e1ch kh\u00e1ch h\u00e0ng nh\u1eadn qu\u00e0, kh\u00f4ng c\u00f3 t\u1edd tr\u00ecnh hay quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ch\u01b0\u01a1ng tr\u00ecnh tri \u00e2n. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf lo\u1ea1i to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/b><span style=\"font-weight: 400;\"> Mua qu\u00e0 t\u1eb7ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t thay v\u00ec thanh to\u00e1n qua ng\u00e2n h\u00e0ng, d\u1eabn \u0111\u1ebfn kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024.<\/span><\/li>\n<\/ul>\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 doanh nghi\u1ec7p c\u1ea7n ban h\u00e0nh <\/span><b>Quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9<\/b><span style=\"font-weight: 400;\"> \u6216\u8005 <\/span><b>Quy \u0111\u1ecbnh v\u1ec1 qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">. M\u1ed7i \u0111\u1ee3t xu\u1ea5t qu\u00e0 t\u1eb7ng ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 T\u1edd tr\u00ecnh ph\u00ea duy\u1ec7t, Danh s\u00e1ch kh\u00e1ch h\u00e0ng\/nh\u00e2n vi\u00ean nh\u1eadn qu\u00e0 c\u00f3 x\u00e1c nh\u1eadn b\u00e0n giao, H\u00f3a \u0111\u01a1n mua v\u00e0o k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, v\u00e0 H\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t qu\u00e0.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, b\u1ea3o to\u00e0n quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, quy t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ea7u ra c\u0169ng nh\u01b0 c\u00e1c m\u1ed1c th\u1eddi gian khai b\u1ed5 sung theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 s\u1ebd b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 \u0111\u1ee3t quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/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;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/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;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u00e0ng bi\u1ebfu t\u1eb7ng nh\u00e2n vi\u00ean c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 bi\u1ebfu t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean (qu\u00e0 L\u1ec5, T\u1ebft, sinh nh\u1eadt) v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra v\u00e0 k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1eb7ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a h\u00e0ng bi\u1ebfu t\u1eb7ng l\u1ea5y theo gi\u00e1 n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a h\u00e0ng bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng bi\u1ebfu, t\u1eb7ng, cho.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n mua h\u00e0ng bi\u1ebfu t\u1eb7ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m b Kho\u1ea3n 2 \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 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o. Do \u0111\u00f3, thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu doanh nghi\u1ec7p qu\u00ean k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng bi\u1ebfu t\u1eb7ng th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai b\u1ed5 sung s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a h\u00e0ng bi\u1ebfu t\u1eb7ng doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thay cho ng\u01b0\u1eddi nh\u1eadn qu\u00e0 bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, n\u1ebfu ho\u1ea1t \u0111\u1ed9ng bi\u1ebfu t\u1eb7ng \u0111\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng l\u00e0 chuy\u00ean \u0111\u1ec1 qu\u1ea3n tr\u1ecb thu\u1ebf tr\u1ecdng y\u1ebfu m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng khi th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh tri \u00e2n kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c ho\u1eb7c ng\u01b0\u1eddi lao \u0111\u1ed9ng. Theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 m\u1edbi nh\u1ea5t [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7611,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7608","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\/7608","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=7608"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7608\/revisions"}],"predecessor-version":[{"id":7614,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7608\/revisions\/7614"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7611"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}