{"id":7661,"date":"2026-08-27T15:18:14","date_gmt":"2026-08-27T08:18:14","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7661"},"modified":"2026-08-27T15:18:14","modified_gmt":"2026-08-27T08:18:14","slug":"dich-vu-hoan-thue-gtgt-xay-dung-co-ban","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/dich-vu-hoan-thue-gtgt-xay-dung-co-ban\/","title":{"rendered":"\u57fa\u7840\u5efa\u7b51\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1\uff1a\u6761\u4ef6\u548c\u6240\u9700\u6587\u4ef6\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p x\u00e2y d\u1ef1ng \u0111\u1eb7t ra ngay khi c\u00f4ng tr\u00ecnh b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n thi c\u00f4ng, b\u1edfi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i v\u00e0 thi\u1ebft b\u1ecb th\u01b0\u1eddng t\u00edch l\u0169y t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng tr\u01b0\u1edbc khi d\u1ef1 \u00e1n c\u00f3 doanh thu. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt <\/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;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024<\/span><\/a><span style=\"font-weight: 400;\"> (s\u1ed1 48\/2024\/QH15), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2025, c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, sau khi b\u00f9 tr\u1eeb v\u1edbi <\/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;\"> ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111ang th\u1ef1c hi\u1ec7n, n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u00f2n t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i n\u00e0y, ho\u1eb7c t\u1ec7 h\u01a1n l\u00e0 b\u1ecb truy thu sau khi ho\u00e0n thu\u1ebf sai \u0111i\u1ec1u ki\u1ec7n, ch\u1ec9 v\u00ec thi\u1ebfu kinh nghi\u1ec7m r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, s\u1ebd gi\u1ea3i \u0111\u00e1p to\u00e0n b\u1ed9 quy \u0111\u1ecbnh, \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/b><\/h2>\n<figure id=\"attachment_7664\" aria-describedby=\"caption-attachment-7664\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7664\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoan-thue-GTGT-xay-dung-co-ban-la-gi-theo-quy-dinh-hien-hanh.jpg\" alt=\"Ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoan-thue-GTGT-xay-dung-co-ban-la-gi-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoan-thue-GTGT-xay-dung-co-ban-la-gi-theo-quy-dinh-hien-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoan-thue-GTGT-xay-dung-co-ban-la-gi-theo-quy-dinh-hien-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoan-thue-GTGT-xay-dung-co-ban-la-gi-theo-quy-dinh-hien-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Hoan-thue-GTGT-xay-dung-co-ban-la-gi-theo-quy-dinh-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7664\" class=\"wp-caption-text\">Ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf k\u1ebf to\u00e1n, c\u1ee5m t\u1eeb &#8220;x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n&#8221; v\u1ed1n quen d\u00f9ng \u0111\u1ec3 ch\u1ec9 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng nh\u01b0 nh\u00e0 x\u01b0\u1edfng, h\u1ea1 t\u1ea7ng, tr\u1ee5 s\u1edf. Lu\u1eadt Thu\u1ebf GTGT 2024 kh\u00f4ng c\u00f2n g\u1ecdi ri\u00eang nh\u00f3m n\u00e0y m\u00e0 g\u1ed9p chung v\u00e0o kh\u00e1i ni\u1ec7m d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. V\u00ec v\u1eady, ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c ch\u1ea5t l\u00e0 m\u1ed9t nh\u00e1nh c\u1ee5 th\u1ec3 c\u1ee7a ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, \u00e1p d\u1ee5ng cho c\u00f4ng tr\u00ecnh \u0111ang trong giai \u0111o\u1ea1n thi c\u00f4ng, ch\u01b0a \u0111i v\u00e0o v\u1eadn h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y l\u00e0 tr\u00e1nh vi\u1ec7c doanh nghi\u1ec7p b\u1ecb ch\u00f4n v\u1ed1n qu\u00e1 l\u00e2u v\u00e0o kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong khi d\u1ef1 \u00e1n ch\u01b0a t\u1ea1o ra doanh thu \u0111\u1ec3 kh\u1ea5u tr\u1eeb. Ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp, mua v\u1eadt li\u1ec7u, thu\u00ea thi\u1ebft b\u1ecb thi c\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 n\u1ebfu h\u1ed3 s\u01a1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n b\u00e1m s\u00e1t \u0111\u1ed3ng th\u1eddi nhi\u1ec1u v\u0103n b\u1ea3n, v\u00ec quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i li\u00ean t\u1ee5c trong giai \u0111o\u1ea1n 2025-2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, s\u1ed1 48\/2024\/QH15, \u0110i\u1ec1u 15, hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf GTGT 2025, kho\u1ea3n 3 \u0110i\u1ec1u 1, \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a \u0110i\u1ec1u 15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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;\"> h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT, \u0110i\u1ec1u 37 quy \u0111\u1ecbnh chi ti\u1ebft ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt \u0110\u1ea7u t\u01b0 2025, \u0110i\u1ec1u 29, quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc tri\u1ec3n khai d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, \u0110i\u1ec1u 73 v\u00e0 \u0110i\u1ec1u 75, quy \u0111\u1ecbnh th\u1eddi h\u1ea1n ph\u00e2n lo\u1ea1i v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p l\u1ea1i \u0111\u1ec3 k\u1ebf to\u00e1n d\u1ec5 tra c\u1ee9u khi l\u1eadp <\/span><a href=\"https:\/\/thue.man.net.vn\/ho-so-hoan-thue-gtgt-doi-voi-du-an-dau-tu\/\"><span style=\"font-weight: 400;\">h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p C\u0103n c\u1ee9 ph\u00e1p l\u00fd ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>N\u1ed9i dung ch\u00ednh li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u6cd5 2024 (48\/2024\/QH15)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n, ng\u01b0\u1ee1ng ho\u00e0n thu\u1ebf 300 tri\u1ec7u \u0111\u1ed3ng, c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf GTGT 2025<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung kho\u1ea3n 2 \u0110i\u1ec1u 15<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u7b2c359\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n ph\u00e2n lo\u1ea1i, ki\u1ec3m tra v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi c\u00f4ng tr\u00ecnh \u0111ang thi c\u00f4ng. M\u1ed9t d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng quy m\u00f4 trung b\u00ecnh c\u00f3 th\u1ec3 ph\u00e1t sinh <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-gtgt-dau-ra-va-dau-vao-va-cap-nhat-moi-2025\/\"><span style=\"font-weight: 400;\">\u8fdb\u9879\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb v\u00e0i tr\u0103m tri\u1ec7u \u0111\u1ebfn v\u00e0i ch\u1ee5c t\u1ef7 \u0111\u1ed3ng, t\u00f9y t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00fang th\u1eddi \u0111i\u1ec3m, kho\u1ea3n ti\u1ec1n n\u00e0y b\u1ecb gi\u1eef l\u1ea1i nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed \u1ea9n, l\u00e0m gi\u1ea3m v\u1ed1n l\u01b0u \u0111\u1ed9ng ph\u1ee5c v\u1ee5 thi c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u8fd9\u4e2a\u89d2\u5ea6\u6765\u770b <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, qua nhi\u1ec1u n\u0103m t\u01b0 v\u1ea5n thu\u1ebf cho c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ed5ng th\u1ea7u x\u00e2y d\u1ef1ng, m\u1ed9t d\u1ef1 \u00e1n ch\u1eadm ho\u00e0n thu\u1ebf 6 th\u00e1ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i vay b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u1edbi l\u00e3i su\u1ea5t t\u01b0\u01a1ng \u1ee9ng, trong khi s\u1ed1 ti\u1ec1n \u0111\u00f3 l\u1ebd ra \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch ho\u00e0n tr\u1ea3. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c ch\u1eadm tr\u1ec5, m\u00e0 c\u00f2n \u1edf kh\u1ea3 n\u0103ng b\u1ecb truy thu n\u1ebfu h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt, k\u00e8m theo ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u1ef1c hi\u1ec7n sai quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7663\" aria-describedby=\"caption-attachment-7663\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7663\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-xay-dung-co-ban-gom-nhung-gi.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-xay-dung-co-ban-gom-nhung-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-xay-dung-co-ban-gom-nhung-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-xay-dung-co-ban-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-xay-dung-co-ban-gom-nhung-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-hoan-thue-GTGT-du-an-dau-tu-xay-dung-co-ban-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7663\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng \u0111ang thi c\u00f4ng \u0111\u1ec1u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Theo \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c nh\u00f3m \u0111i\u1ec1u ki\u1ec7n sau.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng theo ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp v\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh, c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u0103ng k\u00fd theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, g\u1ed3m h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u00e0 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 t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u0103ng k\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, ho\u1eb7c n\u1ebfu kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n th\u00ec ph\u1ea3i \u0111\u00e1p \u1ee9ng v\u00e0 duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y ch\u00ednh l\u00e0 b\u1ed9 \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i \u0111\u1ec3 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u01b0\u1ee1ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o bao nhi\u00eau th\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng chung cho ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u1ee5 th\u1ec3, sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n t\u1ea1i doanh nghi\u1ec7p, n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f2n ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf theo t\u1eebng k\u1ef3 ho\u1eb7c theo giai \u0111o\u1ea1n d\u1ef1 \u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c \u0111\u1ec3 b\u00f9 tr\u1eeb, to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng 300 tri\u1ec7u \u0111\u1ed3ng n\u00eau tr\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, c\u00f3 hai nh\u00f3m tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf m\u00e0 ph\u1ea3i k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb sang k\u1ef3 sau.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, ho\u1eb7c thu\u1ed9c ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh, ho\u1eb7c kh\u00f4ng duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n, tr\u1eeb d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed; ho\u1eb7c d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u00e3 ch\u1ebf bi\u1ebfn theo kho\u1ea3n 23 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 2024.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c hai nh\u00f3m tr\u00ean kh\u00f4ng b\u1ecb m\u1ea5t, m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 ti\u1ebfp t\u1ee5c x\u1eed l\u00fd theo quy \u0111\u1ecbnh. \u0110\u00e2y c\u0169ng l\u00e0 hai ngo\u1ea1i l\u1ec7 duy nh\u1ea5t khi\u1ebfn ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1ecb t\u1eeb ch\u1ed1i d\u00f9 d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u00e1p \u1ee9ng ng\u01b0\u1ee1ng 300 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7665\" aria-describedby=\"caption-attachment-7665\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7665\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-hoan-thue-GTGT-xay-dung-co-ban-gom-nhung-buoc-nao.jpg\" alt=\"Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-hoan-thue-GTGT-xay-dung-co-ban-gom-nhung-buoc-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-hoan-thue-GTGT-xay-dung-co-ban-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-hoan-thue-GTGT-xay-dung-co-ban-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-hoan-thue-GTGT-xay-dung-co-ban-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-hoan-thue-GTGT-xay-dung-co-ban-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7665\" class=\"wp-caption-text\">Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u00ecnh dung quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 qua b\u1ed1n b\u01b0\u1edbc c\u01a1 b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y, t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1ef1c t\u1ebf tri\u1ec3n khai t\u1ea1i c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n m\u00e0 MAN t\u1eebng \u0111\u1ed3ng h\u00e0nh.<\/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 \u0111i\u1ec1u ki\u1ec7n v\u00e0 t\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o.<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u00ecnh tr\u1ea1ng g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7, ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, \u0111\u1ed3ng th\u1eddi t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2: L\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> H\u1ed3 s\u01a1 g\u1ed3m Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu 01\/HT, T\u1edd khai thu\u1ebf GTGT m\u1eabu 02\/GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u00f9ng c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a d\u1ef1 \u00e1n. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh ph\u1ea7n l\u1edbn kh\u1ea3 n\u0103ng th\u00e0nh c\u00f4ng c\u1ee7a h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3: N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ch\u1edd ph\u00e2n lo\u1ea1i.<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 th\u00e0nh di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau ho\u1eb7c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf. V\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy m\u00f4 l\u1edbn, c\u01a1 ch\u1ebf ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4: Nh\u1eadn quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 ti\u1ec1n ho\u00e0n tr\u1ea3.<\/b><span style=\"font-weight: 400;\"> Sau khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n ho\u00e0n tr\u1ea3 qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u01b0\u1eddng ph\u1ee9c t\u1ea1p h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf th\u00f4ng th\u01b0\u1eddng v\u00ec li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 \u0111\u1ea5t \u0111ai v\u00e0 x\u00e2y d\u1ef1ng. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh c\u1ea7n chu\u1ea9n b\u1ecb.<\/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\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ea7n chu\u1ea9n b\u1ecb<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.8199%;\"><b>\u6587\u4ef6\u7ec4<\/b><\/td>\n<td style=\"text-align: center; width: 75.5991%;\"><b>T\u00e0i li\u1ec7u c\u1ee5 th\u1ec3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.8199%;\"><span style=\"font-weight: 400;\">\u9000\u7a0e\u7533\u8bf7<\/span><\/td>\n<td style=\"text-align: center; width: 75.5991%;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/HT, T\u1edd khai thu\u1ebf GTGT m\u1eabu 02\/GTGT, b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n m\u1eabu 01-1\/HT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.8199%;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ph\u00e1p l\u00fd d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 75.5991%;\"><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.8199%;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 v\u1ed1n v\u00e0 ng\u00e0nh ngh\u1ec1<\/span><\/td>\n<td style=\"text-align: center; width: 75.5991%;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7, gi\u1ea5y ph\u00e9p kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n n\u1ebfu d\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n n\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.8199%;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/td>\n<td style=\"text-align: center; width: 75.5991%;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh giao qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, n\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 23.8199%;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<td style=\"text-align: center; width: 75.5991%;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho c\u00e1c giao d\u1ecbch t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho doanh nghi\u1ec7p l\u00e0 to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb thanh to\u00e1n ph\u1ea3i kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 k\u00ea khai, tr\u00e1nh t\u00ecnh tr\u1ea1ng nh\u1eadp kho sau ng\u00e0y h\u00f3a \u0111\u01a1n ho\u1eb7c k\u00ea khai b\u1ed5 sung sau khi c\u01a1 quan thu\u1ebf \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro n\u00e0o khi ho\u00e0n thu\u1ebf GTGT?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e13\u5bb6\u4eec <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n nh\u00f3m r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t khi doanh nghi\u1ec7p x\u1eed l\u00fd ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro v\u1ec1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7.<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u1edbn h\u01a1n kh\u1ea3 n\u0103ng g\u00f3p th\u1ef1c t\u1ebf, d\u1eabn \u0111\u1ebfn t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, s\u1ed1 v\u1ed1n th\u1ef1c g\u00f3p ch\u01b0a kh\u1edbp v\u1edbi \u0111\u0103ng k\u00fd. \u0110\u00e2y l\u00e0 l\u00fd do ph\u1ed5 bi\u1ebfn khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n v\u00e0 ph\u1ea3i chuy\u1ec3n sang k\u1ebft chuy\u1ec3n k\u1ef3 sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n m\u1eb7t.<\/b><span style=\"font-weight: 400;\"> Nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng v\u00e0 nh\u00e0 cung c\u1ea5p v\u1eadt t\u01b0 \u0111\u00f4i khi nh\u1eadn m\u1ed9t ph\u1ea7n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho c\u00e1c giao d\u1ecbch tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, khi\u1ebfn ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 b\u1ecb lo\u1ea1i kh\u1ecfi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro v\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ea5t \u0111ai, x\u00e2y d\u1ef1ng ch\u01b0a \u0111\u1ea7y \u0111\u1ee7.<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf th\u01b0\u1eddng y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u1edbi gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng, ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu c\u00f4ng tr\u00ecnh. N\u1ebfu doanh nghi\u1ec7p thay \u0111\u1ed5i ph\u1ea1m vi d\u1ef1 \u00e1n nh\u01b0ng ch\u01b0a c\u1eadp nh\u1eadt gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, kh\u1ea3 n\u0103ng b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung l\u00e0 r\u1ea5t cao. \u0110\u00e2y l\u00e0 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1ecb k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro v\u1ec1 k\u00ea khai sai k\u1ef3 ho\u1eb7c tr\u00f9ng h\u00f3a \u0111\u01a1n.<\/b><span style=\"font-weight: 400;\"> M\u1ed9t s\u1ed1 k\u1ebf to\u00e1n k\u00ea khai h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang k\u1ef3 ph\u00e1t sinh, ho\u1eb7c k\u00ea khai b\u1ed5 sung sau khi h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai, g\u00e2y kh\u00f3 kh\u0103n khi quy\u1ebft to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1ec1 sau.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case Study: D\u1ef1 \u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1i B\u00ecnh D\u01b0\u01a1ng ho\u00e0n thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty Y tri\u1ec3n khai d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t linh ki\u1ec7n c\u01a1 kh\u00ed t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 kho\u1ea3ng 85 t\u1ef7 \u0111\u1ed3ng. Sau 10 th\u00e1ng thi c\u00f4ng, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp v\u00e0 thi\u1ebft b\u1ecb l\u1eafp \u0111\u1eb7t \u0111\u00e3 t\u00edch l\u0169y h\u01a1n 3,2 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng c\u00f4ng ty ch\u01b0a t\u1eebng n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00ec thi\u1ebfu nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng \u0111i\u1ec3n h\u00ecnh v\u1ec1 nhu c\u1ea7u ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p ph\u00eda Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5982\u4f55\u5904\u7406<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u01b0\u1ee3c <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> t\u01b0 v\u1ea5n, c\u00f4ng ty th\u1ef1c hi\u1ec7n ba vi\u1ec7c: r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c giao d\u1ecbch ti\u1ec1n m\u1eb7t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb; b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ea5t \u0111ai, gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu theo t\u1eebng giai \u0111o\u1ea1n; \u0111\u1ed3ng th\u1eddi ho\u00e0n thi\u1ec7n ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7ed3\u679c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn theo c\u01a1 ch\u1ebf ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau, kh\u00f4ng ph\u00e1t sinh y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n h\u01a1n 2,9 t\u1ef7 \u0111\u1ed3ng, ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang k\u1ef3 sau do m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c b\u1ed5 sung k\u1ecbp th\u1eddi \u0111\u1ec3 ti\u1ebfp t\u1ee5c giai \u0111o\u1ea1n l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, gi\u1ea3m \u00e1p l\u1ef1c vay v\u1ed1n l\u01b0u \u0111\u1ed9ng trong qu\u00fd ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>MAN &#8211; Master Accountant Network h\u1ed7 tr\u1ee3 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n qua to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh, t\u1eeb r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n, chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb, l\u1eadp h\u1ed3 s\u01a1, \u0111\u1ebfn l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo t\u1eebng quy m\u00f4 d\u1ef1 \u00e1n, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c d\u1ef1 \u00e1n n\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, d\u1ef1 \u00e1n n\u00e0o c\u1ea7n k\u1ebft chuy\u1ec3n sang k\u1ef3 sau, tr\u00e1nh t\u00ecnh tr\u1ea1ng k\u00ea khai sai d\u1eabn \u0111\u1ebfn truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n tham kh\u1ea3o t\u1ea1i MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y quy m\u00f4 d\u1ef1 \u00e1n, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 \u0111\u1ea5t \u0111ai v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n c\u1ea7n r\u00e0 so\u00e1t, chi ph\u00ed <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1ebd kh\u00e1c nhau. <\/span><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> d\u01b0\u1edbi \u0111\u00e2y ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, m\u1ee9c ph\u00ed th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t c\u1ee5 th\u1ec3 sau khi kh\u1ea3o s\u00e1t h\u1ed3 s\u01a1 c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1i MAN<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u670d\u52a1\u5305<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u1ea1m vi c\u00f4ng vi\u1ec7c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53c2\u8003\u8d39\u7528<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u57fa\u672c\u5957\u9910<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n, t\u01b0 v\u1ea5n quy tr\u00ecnh, h\u01b0\u1edbng d\u1eabn l\u1eadp h\u1ed3 s\u01a1 m\u1eabu 01\/HT, 02\/GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 8.000.000 \u0111\u1ed3ng\/h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i ti\u00eau chu\u1ea9n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 \u0111\u1ea5t \u0111ai, x\u00e2y d\u1ef1ng, \u0111\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 20.000.000 \u0111\u1ed3ng\/h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i to\u00e0n di\u1ec7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n d\u00e0i h\u1ea1n theo ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3, h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh chuy\u00ean s\u00e2u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u534f\u8bae<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/thue.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div><\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN ph\u1ee5c v\u1ee5 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1ea1i nh\u1eefng khu v\u1ef1c n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c, t\u1eadp trung ph\u1ee5c v\u1ee5 c\u00e1c khu v\u1ef1c c\u00f3 m\u1eadt \u0111\u1ed9 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u1edbn nh\u01b0 Qu\u1eadn 1, Qu\u1eadn 7 t\u1ea1i TP.HCM, c\u00f9ng c\u00e1c khu c\u00f4ng nghi\u1ec7p t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 CPA v\u00e0 chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n thu\u1ebf c\u1ee7a MAN cam k\u1ebft b\u1ea3o m\u1eadt th\u00f4ng tin d\u1ef1 \u00e1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1edbi k\u1ebft qu\u1ea3 t\u01b0 v\u1ea5n \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua, ph\u1ea7n l\u1edbn l\u00e0 c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n k\u00e9o d\u00e0i nhi\u1ec1u giai \u0111o\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p gi\u00fap doanh nghi\u1ec7p thu h\u1ed3i d\u00f2ng v\u1ed1n \u0111\u00e3 \u1ee9ng ra trong giai \u0111o\u1ea1n thi c\u00f4ng, nh\u01b0ng ch\u1ec9 ph\u00e1t huy gi\u00e1 tr\u1ecb khi h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u d\u1ef1 \u00e1n. M\u1ed9t h\u1ed3 s\u01a1 thi\u1ebfu s\u00f3t kh\u00f4ng ch\u1ec9 l\u00e0m ch\u1eadm d\u00f2ng ti\u1ec1n m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n nguy c\u01a1 b\u1ecb truy thu, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng tr\u00ecnh.<\/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\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u00e1p d\u1ee5ng t\u1eeb khi n\u00e0o?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/7\/2025, theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 (s\u1ed1 48\/2024\/QH15), c\u00f9ng c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn ban h\u00e0nh sau \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>D\u1ef1 \u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ch\u01b0a ho\u00e0n th\u00e0nh c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. D\u1ef1 \u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng ch\u00ednh th\u1ee9c, v\u1eabn \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ea1t t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111o\u1ea1n thi c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ng\u01b0\u1ee1ng t\u1ed1i thi\u1ec3u \u0111\u1ec3 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 bao nhi\u00eau?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">300 tri\u1ec7u \u0111\u1ed3ng, t\u00ednh sau khi \u0111\u00e3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3. M\u1ee9c n\u00e0y \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang k\u1ef3 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n n\u1ed9p \u1edf \u0111\u00e2u?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1ea5t bao l\u00e2u?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh trong v\u00f2ng 6 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1. V\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf, th\u1eddi gian x\u1eed l\u00fd c\u00f3 th\u1ec3 k\u00e9o d\u00e0i h\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thanh to\u00e1n ti\u1ec1n m\u1eb7t cho nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. C\u00e1c giao d\u1ecbch t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u01b0a v\u00e0o h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, n\u1ebfu thi\u1ebfu ch\u1ee9ng t\u1eeb n\u00e0y, ph\u1ea7n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi h\u1ed3 s\u01a1.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ho\u00e0n thu\u1ebf GTGT x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p x\u00e2y d\u1ef1ng \u0111\u1eb7t ra ngay khi c\u00f4ng tr\u00ecnh b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n thi c\u00f4ng, b\u1edfi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i v\u00e0 thi\u1ebft b\u1ecb th\u01b0\u1eddng t\u00edch l\u0169y t\u1edbi h\u00e0ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7662,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-7661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7661","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=7661"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7661\/revisions"}],"predecessor-version":[{"id":7666,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7661\/revisions\/7666"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7662"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}