{"id":8059,"date":"2026-09-24T10:46:13","date_gmt":"2026-09-24T03:46:13","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8059"},"modified":"2026-09-24T10:46:13","modified_gmt":"2026-09-24T03:46:13","slug":"cong-van-7021-ct-qlnt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-7021-ct-qlnt\/","title":{"rendered":"C\u00f4ng v\u0103n 7021\/CT-QLNT: H\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-7021ctqlnt-ve-thue-gtgt-doi-voi-go-so-che-thong-thuong-co-noi-dung-nhu-the-nao-138105028.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7021\/CT-QLNT<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 22\/09\/2026 \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc k\u00e9o d\u00e0i c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p ng\u00e0nh g\u1ed7 v\u00e0 Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024 c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh nh\u01b0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-359-2025-ND-CP-sua-doi-Nghi-dinh-181-2025-ND-CP-679684.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c359\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u0111i v\u00e0o th\u1ef1c thi, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf \u1edf t\u1eebng kh\u00e2u ch\u1ebf bi\u1ebfn \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn t\u00ednh an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7021\/CT-QLNT cung c\u1ea5p c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng gi\u00fap doanh nghi\u1ec7p ph\u00e2n \u0111\u1ecbnh s\u1ea3n ph\u1ea9m g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT kh\u00e2u b\u00e1n ra v\u00e0 kh\u00e2u nh\u1eadp kh\u1ea9u. V\u0103n b\u1ea3n n\u00e0y c\u0169ng \u0111\u1eb7t ra h\u00e0nh lang x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-91-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-254-2026-ND-CP-699151.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 91\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 thu\u1ebf GTGT n\u1ed9p th\u1eeba t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u qua c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 7021\/CT-QLNT<\/b><\/h2>\n<figure id=\"attachment_8062\" aria-describedby=\"caption-attachment-8062\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8062\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-7021_CT-QLNT.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 7021\/CT-QLNT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-7021_CT-QLNT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-7021_CT-QLNT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-7021_CT-QLNT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-7021_CT-QLNT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-7021_CT-QLNT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8062\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 7021\/CT-QLNT<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 7021\/CT-QLNT l\u00e0<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 22\/09\/2026 tr\u1ea3 l\u1eddi C\u00f4ng v\u0103n 16070\/DON-NVDTPC c\u1ee7a Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76ee\u7684\uff1a<\/b><span style=\"font-weight: 400;\"> B\u1ed5 sung h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT cho g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed vi\u1ebft sai thu\u1ebf su\u1ea5t v\u00e0 c\u00e1ch th\u1ee9c x\u1eed l\u00fd ti\u1ec1n thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u n\u1ed9p th\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9002\u7528\u5bf9\u8c61\uff1a<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn, th\u01b0\u01a1ng m\u1ea1i, nh\u1eadp kh\u1ea9u g\u1ed7, c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u01a1 quan h\u1ea3i quan tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m ghi nh\u1edb:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026 v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC t\u1eeb ng\u00e0y 01\/07\/2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 7021\/CT-QLNT quy \u0111\u1ecbnh thu\u1ebf GTGT g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8060\" aria-describedby=\"caption-attachment-8060\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8060\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-7021_CT-QLNT-quy-dinh-thue-GTGT-go-so-che-thong-thuong-nhu-the-nao.jpg\" alt=\"C\u00f4ng v\u0103n 7021\/CT-QLNT quy \u0111\u1ecbnh thu\u1ebf GTGT g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-7021_CT-QLNT-quy-dinh-thue-GTGT-go-so-che-thong-thuong-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-7021_CT-QLNT-quy-dinh-thue-GTGT-go-so-che-thong-thuong-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-7021_CT-QLNT-quy-dinh-thue-GTGT-go-so-che-thong-thuong-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-7021_CT-QLNT-quy-dinh-thue-GTGT-go-so-che-thong-thuong-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-7021_CT-QLNT-quy-dinh-thue-GTGT-go-so-che-thong-thuong-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8060\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 7021\/CT-QLNT quy \u0111\u1ecbnh thu\u1ebf GTGT g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i c\u1ee7a c\u00f4ng v\u0103n d\u1ef1a tr\u00ean kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024 v\u00e0 kho\u1ea3n 1, kho\u1ea3n 1b \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung tr\u1ea3 l\u1eddi t\u1ea1i \u0111i\u1ec3m [1] c\u1ee7a c\u00f4ng v\u0103n, c\u00e1c s\u1ea3n ph\u1ea9m g\u1ed7 tr\u00f2n, thanh g\u1ed7 ch\u1ec9 qua c\u00e1c c\u00f4ng \u0111o\u1ea1n c\u01b0a, x\u1ebb theo quy c\u00e1ch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng k\u1ef9 thu\u1eadt ti\u00eau chu\u1ea9n bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m \u0111\u00e3 c\u01b0a, x\u1ebb theo k\u00edch th\u01b0\u1edbc quy chu\u1ea9n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0a qua c\u00f4ng \u0111o\u1ea1n b\u00e0o tr\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0a qua c\u00f4ng \u0111o\u1ea1n ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0a qua c\u00f4ng \u0111o\u1ea1n s\u1ea5y c\u00f4ng nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y, m\u1eb7t h\u00e0ng g\u1ed7 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng <\/span><b>\u4e0d\u7f34\u7eb3\u589e\u503c\u7a0e<\/b><span style=\"font-weight: 400;\"> t\u1ea1i c\u1ea3 hai kh\u00e2u: kh\u00e2u s\u1ea3n xu\u1ea5t b\u00e1n ra n\u1ed9i \u0111\u1ecba v\u00e0 kh\u00e2u nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy tr\u00ecnh k\u1ef9 thu\u1eadt c\u00f3 thu\u1ed9c di\u1ec7n s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng hay kh\u00f4ng, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng (theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 84\/2025\/TT-BNNMT) \u0111\u1ec3 nh\u1eadn v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp b\u1edfi C\u00f4ng v\u0103n 7021\/CT-QLNT?<\/b><\/h2>\n<figure id=\"attachment_8061\" aria-describedby=\"caption-attachment-8061\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8061\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nao-bi-anh-huong-truc-tiep-boi-Cong-van-7021_CT-QLNT.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp b\u1edfi C\u00f4ng v\u0103n 7021\/CT-QLNT?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nao-bi-anh-huong-truc-tiep-boi-Cong-van-7021_CT-QLNT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nao-bi-anh-huong-truc-tiep-boi-Cong-van-7021_CT-QLNT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nao-bi-anh-huong-truc-tiep-boi-Cong-van-7021_CT-QLNT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nao-bi-anh-huong-truc-tiep-boi-Cong-van-7021_CT-QLNT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nao-bi-anh-huong-truc-tiep-boi-Cong-van-7021_CT-QLNT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8061\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp b\u1edfi C\u00f4ng v\u0103n 7021\/CT-QLNT?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m doanh nghi\u1ec7p ch\u1ecbu t\u00e1c \u0111\u1ed9ng l\u1edbn nh\u1ea5t l\u00e0 c\u00e1c c\u01a1 s\u1edf khai th\u00e1c, ch\u1ebf bi\u1ebfn g\u1ed7 r\u1eebng tr\u1ed3ng, g\u1ed7 nh\u1eadp kh\u1ea9u v\u00e0 kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e2m s\u1ea3n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u1eb7c th\u1ee5 chu\u1ed7i cung \u1ee9ng g\u1ed7 kh\u00e9p k\u00edn t\u1eeb kh\u00e2u r\u1eebng tr\u1ed3ng \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, b\u1ea5t k\u1ef3 s\u1ef1 thay \u0111\u1ed5i ho\u1eb7c l\u00e0m r\u00f5 n\u00e0o v\u1ec1 ch\u00ednh s\u00e1ch <\/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;\"> c\u0169ng thay \u0111\u1ed5i d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u g\u1ed7 nguy\u00ean li\u1ec7u c\u1ea7n l\u01b0u \u00fd \u00e1p d\u1ee5ng \u0111\u00fang m\u00e3 m\u00e3 s\u1ed1 thu\u1ebf GTGT ngay t\u1eeb kh\u00e2u m\u1edf tuy\u00ean b\u1ed1 h\u1ea3i quan \u0111\u1ec3 tr\u00e1nh \u0111\u1ecdng v\u1ed1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb th\u01b0\u01a1ng m\u1ea1i thu mua g\u1ed7 thanh, g\u1ed7 c\u01b0a x\u1ebb t\u1eeb c\u00e1c nh\u00e0 x\u01b0\u1edfng b\u0103m x\u1ebb nh\u1ecf l\u1ebb c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn \u0111\u1ed3 g\u1ed7 xu\u1ea5t kh\u1ea9u c\u1ea7n ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c <\/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;\"> d\u00f9ng chung gi\u1eefa ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ra sao theo Lu\u1eadt Thu\u1ebf GTGT 2024?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 7021\/CT-QLNT, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 5 nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 s\u1edf kinh doanh n\u1ed9i \u0111\u1ecba:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb khu phi thu\u1ebf quan v\u00e0o n\u1ed9i \u0111\u1ecba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00ean mua d\u1ecbch v\u1ee5 t\u1eeb n\u01b0\u1edbc ngo\u00e0i:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a) c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 4). T\u1ed5 ch\u1ee9c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean \u0111\u1ea1i l\u00fd kh\u1ea5u tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam. T\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay. T\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb mua d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, nh\u00e0 qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay, k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o g\u1ed7 c\u01b0a x\u1ebb \u0111\u01b0\u1ee3c xem l\u00e0 s\u1ea3n ph\u1ea9m s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 84\/2025\/TT-BNNMT quy \u0111\u1ecbnh r\u00f5 gi\u1edbi h\u1ea1n k\u1ef9 thu\u1eadt c\u1ee7a kh\u00e1i ni\u1ec7m s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m l\u00e2m s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eaft d\u1ecdc, x\u1ebb ngang, b\u0103m nh\u1ecf hay l\u1ed9t v\u1ecf c\u00e2y ch\u1ec9 l\u00e0m thay \u0111\u1ed5i h\u00ecnh d\u1ea1ng v\u1eadt l\u00fd ban \u0111\u1ea7u m\u00e0 ch\u01b0a l\u00e0m bi\u1ebfn \u0111\u1ed5i b\u1ea3n ch\u1ea5t h\u00f3a h\u1ecdc hay \u0111\u1eb7c t\u00ednh c\u01a1 l\u00fd c\u1ee7a g\u1ed7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c k\u1ef9 thu\u1eadt x\u1eed l\u00fd l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e0o tr\u01a1n t\u1ea1o b\u1ec1 m\u1eb7t nh\u1eb5n b\u00f3ng ph\u1ee5c v\u1ee5 \u0111\u00f3ng n\u1ed9i th\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea9m s\u1ea5y h\u00f3a ch\u1ea5t ch\u1ed1ng m\u1ed1i m\u1ecdt l\u00e0m thay \u0111\u1ed5i c\u1ea5u tr\u00fac s\u1ee3i g\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea5y nhi\u1ec7t \u0111\u1ed9 cao \u0111\u1ea1t \u0111\u1ed9 \u1ea9m ti\u00eau chu\u1ea9n xu\u1ea5t kh\u1ea9u (d\u01b0\u1edbi 12%).<\/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, ranh gi\u1edbi gi\u1eefa c\u01b0a x\u1ebb th\u00f4 v\u00e0 b\u00e0o tr\u01a1n r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf truy thu n\u1ebfu h\u1ed3 s\u01a1 qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng x\u01b0\u1edfng kh\u00f4ng th\u1ec3 hi\u1ec7n r\u00f5 quy tr\u00ecnh c\u00f4ng ngh\u1ec7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p x\u1eed l\u00fd ra sao khi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai thu\u1ebf su\u1ea5t GTGT?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111i\u1ec3m [2] c\u1ee7a C\u00f4ng v\u0103n 7021\/CT-QLNT h\u01b0\u1edbng d\u1eabn c\u00e1ch kh\u1eafc ph\u1ee5c \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n GTGT \u0111\u00e3 xu\u1ea5t sai thu\u1ebf su\u1ea5t (nh\u01b0 xu\u1ea5t 5%, 8% ho\u1eb7c 10% cho g\u1ed7 s\u01a1 ch\u1ebf kh\u00f4ng ch\u1ecbu thu\u1ebf).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf ph\u00e2n chia m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng v\u0103n b\u1ea3n ph\u00e1p quy r\u1ea5t c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n m\u1ed9t trong hai c\u00e1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/07\/2026 tr\u1edf \u0111i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft qua c\u00e1c b\u01b0\u1edbc:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp bi\u00ean b\u1ea3n h\u1ee7y ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n c\u00f3 ch\u1eef k\u00fd s\u1ed1 hai b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf ch\u1ecdn \u0111\u00fang ti\u00eau \u0111\u1ec1 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi th\u00f4ng b\u00e1o M\u1eabu 04\/SS-H\u0110\u0110T \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu ch\u1ecbu thu\u1ebf v\u00e0 t\u0103ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai GTGT k\u1ef3 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>Ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p nh\u1ea7m \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111i\u1ec3m [3] c\u1ee7a C\u00f4ng v\u0103n 7021\/CT-QLNT gi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc t\u00e0i ch\u00ednh l\u1edbn nh\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u g\u1ed7 s\u01a1 ch\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00e2y khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u (th\u01b0\u1eddng l\u00e0 5% ho\u1eb7c 10%) do ch\u01b0a l\u00e0m r\u00f5 ti\u00eau chu\u1ea9n g\u1ed7 s\u01a1 ch\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh c\u01a1 quan thu\u1ebf n\u1ed9i \u0111\u1ecba kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf n\u00e0y t\u1ea1i t\u1edd khai thu\u1ebf GTGT n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi C\u01a1 quan H\u1ea3i quan n\u01a1i m\u1edf tuy\u00ean b\u1ed1 h\u1ea3i quan \u0111\u1ec3 gi\u1ea3i quy\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba t\u1ea1i c\u01a1 quan h\u1ea3i quan bao g\u1ed3m c\u00e1c b\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00ednh k\u00e8m k\u1ebft lu\u1eadn gi\u00e1m \u0111\u1ecbnh ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng v\u1ec1 l\u00f4 h\u00e0ng g\u1ed7 s\u01a1 ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba ho\u1eb7c ho\u00e0n tr\u1ea3 th\u00f4ng qua b\u00f9 tr\u1eeb ngh\u0129a v\u1ee5 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT hi\u1ec7n nay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP, c\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> C\u01a1 s\u1edf kinh doanh thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf theo \u0110i\u1ec1u 29, 30, 31, 32 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, l\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo \u0111\u00fang Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi s\u1edf h\u1eefu t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u00e3 \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\"><b>\u8fdb\u9879\u7a0e\u989d\u62b5\u6263\u6761\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo M\u1ee5c 2 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 kh\u00f4ng r\u01a1i v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p \u0111ang thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf, c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n, ch\u1ea5p h\u00e0nh \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u00fang quy \u0111\u1ecbnh cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n. C\u01a1 quan thu\u1ebf s\u1ebd ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf \u0111\u1ec3 gi\u1ea3i quy\u1ebft theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 7021\/CT-QLNT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u1eafm tr\u1ecdn v\u1eb9n m\u1ea1ch ph\u00e1p l\u00fd, doanh nghi\u1ec7p c\u1ea7n h\u1ec7 th\u1ed1ng \u0111\u1ed3ng b\u1ed9 c\u00e1c v\u0103n b\u1ea3n lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 \u0111i\u1ec1u ch\u1ec9nh ng\u00e0nh g\u1ed7 v\u00e0 thu\u1ebf GTGT:<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 7021\/CT-QLNT<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><b>\u6587\u4ef6\u7f16\u53f7<\/b><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><b>\u53d1\u8bc1\u673a\u5173<\/b><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><b>\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"width: 48.8017%; text-align: center;\"><b>N\u1ed9i dung c\u1ed1t l\u00f5i li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a<\/span><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"width: 48.8017%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf (\u0110i\u1ec1u 5) v\u00e0 5 nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0110i\u1ec1u 4).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><span style=\"font-weight: 400;\">01\/07\/2025<\/span><\/td>\n<td style=\"width: 48.8017%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf (\u0110i\u1ec1u 37).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c359\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><span style=\"font-weight: 400;\">31\/12\/2025<\/span><\/td>\n<td style=\"width: 48.8017%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 4 (\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf) v\u00e0 \u0110i\u1ec1u 37 (\u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf) Ngh\u1ecb \u0111\u1ecbnh 181.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 84\/2025\/TT-BNNMT<\/span><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 NN &amp; MT<\/span><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><span style=\"font-weight: 400;\">31\/12\/2025<\/span><\/td>\n<td style=\"width: 48.8017%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt ph\u00e2n lo\u1ea1i n\u00f4ng l\u00e2m s\u1ea3n s\u01a1 ch\u1ebf (\u0110i\u1ec1u 20).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><span style=\"font-weight: 400;\">20\/03\/2025<\/span><\/td>\n<td style=\"width: 48.8017%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u51fd 91\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><span style=\"font-weight: 400;\">30\/06\/2026<\/span><\/td>\n<td style=\"width: 48.8017%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01\/07\/2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4582\/BTC-CST<\/span><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><span style=\"font-weight: 400;\">13\/04\/2026<\/span><\/td>\n<td style=\"width: 48.8017%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ban \u0111\u1ea7u v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT g\u1ed7 s\u01a1 ch\u1ebf g\u1eedi c\u00e1c t\u1ec9nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 3546\/CT-CS<\/span><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5c40<\/span><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><span style=\"font-weight: 400;\">29\/05\/2026<\/span><\/td>\n<td style=\"width: 48.8017%;\"><span style=\"font-weight: 400;\">Ch\u1ec9 \u0111\u1ea1o nghi\u1ec7p v\u1ee5 thu\u1ebf GTGT ng\u00e0nh g\u1ed7 cho c\u00e1c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7021\/CT-QLNT<\/span><\/td>\n<td style=\"width: 17.1387%; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5c40<\/span><\/td>\n<td style=\"width: 13.8707%; text-align: center;\"><span style=\"font-weight: 400;\">22\/09\/2026<\/span><\/td>\n<td style=\"width: 48.8017%;\"><span style=\"font-weight: 400;\">Gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3 v\u01b0\u1edbng m\u1eafc g\u1ed7 s\u01a1 ch\u1ebf, h\u00f3a \u0111\u01a1n sai v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u n\u1ed9p th\u1eeba.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: X\u1eed l\u00fd sai s\u00f3t thu\u1ebf GTGT t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n G\u1ed7 Vi\u1ec7t Ph\u00e1t<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u00ecnh dung r\u00f5 n\u00e9t c\u00e1ch \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 7021\/CT-QLNT v\u00e0o th\u1ef1c t\u1ebf, ch\u00fang ta x\u00e9t m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf do MAN l\u00e0m \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n t\u00e1i c\u1ea5u tr\u00fac h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u60c5\u5883\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n G\u1ed7 Vi\u1ec7t Ph\u00e1t nh\u1eadp kh\u1ea9u 500 m3 g\u1ed7 th\u00f4ng x\u1ebb thanh t\u1eeb New Zealand trong th\u00e1ng 04\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7t h\u00e0ng g\u1ed7 m\u1edbi ch\u1ec9 qua c\u01b0a x\u1ebb theo quy c\u00e1ch, ch\u01b0a b\u00e0o tr\u01a1n, ch\u01b0a ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t hay s\u1ea5y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do nh\u1ea7m l\u1eabn t\u1ea1i kh\u00e2u th\u00f4ng quan, doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u thu\u1ebf su\u1ea5t 8% v\u1edbi s\u1ed1 ti\u1ec1n <\/span><b>400.000.000 VN\u0110<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng 05\/2026, Vi\u1ec7t Ph\u00e1t b\u00e1n to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng n\u00e0y cho m\u1ed9t nh\u00e0 x\u01b0\u1edfng n\u1ed9i \u0111\u1ecba v\u00e0 \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi thu\u1ebf su\u1ea5t 8%, thu v\u1ec1 ti\u1ec1n thu\u1ebf GTGT <\/span><b>480.000.000 VN\u0110<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh ph\u00e1t sinh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 7021\/CT-QLNT, l\u00f4 h\u00e0ng g\u1ed7 c\u1ee7a Vi\u1ec7t Ph\u00e1t thu\u1ed9c di\u1ec7n <\/span><b>\u4e0d\u7f34\u7eb3\u589e\u503c\u7a0e<\/b><span style=\"font-weight: 400;\"> \u1edf c\u1ea3 hai kh\u00e2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, c\u00e1c sai ph\u1ea1m ph\u00e1t sinh bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai sai \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u, l\u00e0m \u0111\u1ecdng v\u1ed1n 400 tri\u1ec7u VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT sai quy \u0111\u1ecbnh \u1edf kh\u00e2u b\u00e1n ra, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb do h\u00e0ng h\u00f3a \u0111\u1ea7u ra thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, doanh nghi\u1ec7p c\u1ea7n b\u00ecnh t\u0129nh x\u1eed l\u00fd theo 3 b\u01b0\u1edbc chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 1: \u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n b\u00e1n ra: <\/b><span style=\"font-weight: 400;\">Vi\u1ec7t Ph\u00e1t l\u00e0m vi\u1ec7c v\u1edbi b\u00ean mua \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n sai s\u00f3t h\u00f3a \u0111\u01a1n. L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. Ho\u00e0n tr\u1ea3 l\u1ea1i 480.000.000 VN\u0110 ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 thu th\u1eeba cho b\u00ean mua.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 2: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft to\u00e1n thu\u1ebf GTGT: <\/b><span style=\"font-weight: 400;\">L\u1eadp T\u1edd khai b\u1ed5 sung GTGT k\u1ef3 th\u00e1ng 05\/2026, \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf, lo\u1ea1i b\u1ecf s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra 480.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 3: Thu h\u1ed3i ti\u1ec1n thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u: <\/b><span style=\"font-weight: 400;\">Thu th\u1eadp x\u00e1c nh\u1eadn k\u1ef9 thu\u1eadt l\u00f4 h\u00e0ng t\u1eeb Chi c\u1ee5c Ki\u1ec3m l\u00e2m ho\u1eb7c \u0111\u01a1n v\u1ecb gi\u00e1m \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba 400.000.000 VN\u0110 t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u n\u01a1i m\u1edf tuy\u00ean b\u1ed1 h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: Doanh nghi\u1ec7p \u0111\u00e3 thu h\u1ed3i tr\u1ecdn v\u1eb9n 400.000.000 VN\u0110 ti\u1ec1n thu\u1ebf b\u1ecb ng\u00e2m t\u1ea1i h\u1ea3i quan v\u00e0 tri\u1ec7t ti\u00eau to\u00e0n b\u1ed9 r\u1ee7i ro ph\u1ea1t thu\u1ebf tr\u1ecb gi\u00e1 h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh ph\u00e2n lo\u1ea1i thu\u1ebf GTGT s\u1ea3n ph\u1ea9m g\u1ed7 theo m\u1ee9c \u0111\u1ed9 ch\u1ebf bi\u1ebfn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tra c\u1ee9u nhanh ngh\u0129a v\u1ee5 thu\u1ebf GTGT th\u00f4ng qua b\u1ea3ng ph\u00e2n lo\u1ea1i chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 408px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh ph\u00e2n lo\u1ea1i thu\u1ebf GTGT s\u1ea3n ph\u1ea9m g\u1ed7 theo m\u1ee9c \u0111\u1ed9 ch\u1ebf bi\u1ebfn<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; width: 15.2505%; height: 80px;\"><b>\u6bd4\u8f83\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center; width: 22.9485%; height: 80px;\"><b>G\u1ed7 tr\u00f2n, g\u1ed7 kh\u00fac th\u00f4<\/b><\/td>\n<td style=\"text-align: center; width: 21.5686%; height: 80px;\"><b>G\u1ed7 c\u01b0a x\u1ebb quy c\u00e1ch (Ch\u01b0a b\u00e0o, s\u1ea5y, t\u1ea9m)<\/b><\/td>\n<td style=\"text-align: center; width: 20.334%; height: 80px;\"><b>G\u1ed7 \u0111\u00e3 qua b\u00e0o tr\u01a1n, t\u1ea9m h\u00f3a ch\u1ea5t, s\u1ea5y<\/b><\/td>\n<td style=\"text-align: center; width: 18.8817%; height: 80px;\"><b>S\u1ea3n ph\u1ea9m \u0111\u1ed3 g\u1ed7 ho\u00e0n thi\u1ec7n (B\u00e0n, gh\u1ebf, t\u1ee7)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 15.2505%; height: 56px;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 ch\u1ebf bi\u1ebfn<\/span><\/td>\n<td style=\"text-align: center; width: 22.9485%; height: 56px;\"><span style=\"font-weight: 400;\">Nguy\u00ean tr\u1ea1ng sau khai th\u00e1c<\/span><\/td>\n<td style=\"text-align: center; width: 21.5686%; height: 56px;\"><span style=\"font-weight: 400;\">S\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center; width: 20.334%; height: 56px;\"><span style=\"font-weight: 400;\">Ch\u1ebf bi\u1ebfn s\u00e2u<\/span><\/td>\n<td style=\"text-align: center; width: 18.8817%; height: 56px;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ea9m<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 15.2505%; height: 56px;\"><span style=\"font-weight: 400;\">Kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><\/td>\n<td style=\"text-align: center; width: 22.9485%; height: 56px;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e<\/span><\/td>\n<td style=\"text-align: center; width: 21.5686%; height: 56px;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e<\/span><\/td>\n<td style=\"text-align: center; width: 20.334%; height: 56px;\"><span style=\"font-weight: 400;\">Ch\u1ecbu thu\u1ebf GTGT (5% ho\u1eb7c 10%)<\/span><\/td>\n<td style=\"text-align: center; width: 18.8817%; height: 56px;\"><span style=\"font-weight: 400;\">\u9700\u7f34\u7eb3\u589e\u503c\u7a0e (10%)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; width: 15.2505%; height: 80px;\"><span style=\"font-weight: 400;\">Kh\u00e2u s\u1ea3n xu\u1ea5t b\u00e1n ra<\/span><\/td>\n<td style=\"text-align: center; width: 22.9485%; height: 80px;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e<\/span><\/td>\n<td style=\"text-align: center; width: 21.5686%; height: 80px;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e<\/span><\/td>\n<td style=\"text-align: center; width: 20.334%; height: 80px;\"><span style=\"font-weight: 400;\">Ch\u1ecbu thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center; width: 18.8817%; height: 80px;\"><span style=\"font-weight: 400;\">\u9700\u7f34\u7eb3\u589e\u503c\u7a0e (10%)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; width: 15.2505%; height: 80px;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<td style=\"text-align: center; width: 22.9485%; height: 80px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng kh\u1ea5u tr\u1eeb (ph\u00e2n b\u1ed5)<\/span><\/td>\n<td style=\"text-align: center; width: 21.5686%; height: 80px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng kh\u1ea5u tr\u1eeb (ph\u00e2n b\u1ed5)<\/span><\/td>\n<td style=\"text-align: center; width: 20.334%; height: 80px;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9<\/span><\/td>\n<td style=\"text-align: center; width: 18.8817%; height: 80px;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 15.2505%; height: 56px;\"><span style=\"font-weight: 400;\">\u57fa\u7840\u6587\u4ef6<\/span><\/td>\n<td style=\"text-align: center; width: 22.9485%; height: 56px;\"><span style=\"font-weight: 400;\">CV 7021 \/ N\u0110 181 \/ N\u0110 359<\/span><\/td>\n<td style=\"text-align: center; width: 21.5686%; height: 56px;\"><span style=\"font-weight: 400;\">CV 7021 \/ TT 84 \/ N\u0110 359<\/span><\/td>\n<td style=\"text-align: center; width: 20.334%; height: 56px;\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center; width: 18.8817%; height: 56px;\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN: R\u1ee7i ro r\u00e0 so\u00e1t thu\u1ebf v\u00e0 kinh nghi\u1ec7m qu\u1ea3n tr\u1ecb<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i MAN \u0111\u00e1nh gi\u00e1 r\u1eb1ng, C\u00f4ng v\u0103n 7021\/CT-QLNT l\u00e0 m\u1ed9t \u0111\u1ecbnh h\u01b0\u1edbng th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc d\u00f2ng ti\u1ec1n r\u1ea5t k\u1ecbp th\u1eddi. Nh\u01b0ng n\u00f3 c\u0169ng m\u1edf ra nhi\u1ec1u \u0111\u1ee3t r\u00e0 so\u00e1t tr\u1ecdng \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u00e0nh g\u1ed7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1eaby m\u1ea1o danh &#8220;s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng&#8221;<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro l\u1edbn nh\u1ea5t c\u1ee7a c\u00e1c x\u01b0\u1edfng g\u1ed7 l\u00e0 ch\u1ee9ng minh tr\u1ea1ng th\u00e1i s\u1ea3n ph\u1ea9m v\u1edbi \u0111o\u00e0n ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u nh\u00e0 x\u01b0\u1edfng th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0a g\u1ed7 v\u00e0o l\u00f2 s\u1ea5y h\u01a1i n\u01b0\u1edbc \u0111\u1ec3 gi\u1ea3m \u0111\u1ed9 \u1ea9m ho\u1eb7c d\u00f9ng m\u00e1y b\u00e0o cu\u1ed1n l\u00e0m ph\u1eb3ng b\u1ec1 m\u1eb7t nh\u01b0ng v\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thanh tra thu\u1ebf soi h\u1ed3 s\u01a1 \u0111i\u1ec7n n\u0103ng, chi ph\u00ed l\u00f2 s\u1ea5y ho\u1eb7c chi ph\u00ed h\u00f3a ch\u1ea5t ng\u00e2m t\u1ea9m, to\u00e0n b\u1ed9 doanh thu n\u00e0y s\u1ebd b\u1ecb truy thu thu\u1ebf GTGT 8% ho\u1eb7c 10%, \u0111i k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y v\u00e0 ph\u1ea1t khai sai 20%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sai l\u1ea7m khi kh\u00f4ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi m\u1eb7t h\u00e0ng g\u1ed7 s\u01a1 ch\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed qu\u1ea3n l\u00fd, \u0111i\u1ec7n, n\u01b0\u1edbc, thu\u00ea kho b\u00e3i <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 100%<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n th\u01b0\u1eddng qu\u00ean th\u1ef1c hi\u1ec7n b\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng chung M\u1eabu 01-2\/GTGT cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 l\u1eadp h\u1ec7 th\u1ed1ng m\u00e3 trung t\u00e2m chi ph\u00ed ri\u00eang bi\u1ec7t ngay tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. T\u00e1ch b\u1ea1ch r\u00f5 chi ph\u00ed \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 h\u00e0ng ch\u1ecbu thu\u1ebf ngay t\u1eeb khi ghi nh\u1eadn h\u00f3a \u0111\u01a1n mua v\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1eafc ngh\u1ebdn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba t\u1ea1i h\u1ea3i quan<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chuy\u00ean gia t\u1ea1i MAN am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra r\u1eb1ng, vi\u1ec7c \u0111\u00f2i l\u1ea1i ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p nh\u1ea7m t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u t\u1eeb h\u1ea3i quan lu\u00f4n k\u00e9o d\u00e0i nhi\u1ec1u th\u00e1ng do v\u01b0\u1edbng quy tr\u00ecnh x\u00e1c minh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh k\u1ef9 thu\u1eadt \u0111\u1ed3ng b\u1ed9 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tuy\u00ean b\u1ed1 h\u1ea3i quan v\u00e0 h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i th\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng g\u1ed7 c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb \/ ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo m\u1eabu c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7021\/CT-QLNT ng\u00e0y 22\/09\/2026 mang l\u1ea1i h\u00e0nh lang ph\u00e1p l\u00fd chu\u1ea9n x\u00e1c cho c\u00e1c doanh nghi\u1ec7p ng\u00e0nh g\u1ed7 trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 thu h\u1ed3i ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u n\u1ed9p th\u1eeba. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u1ec1 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u00f9ng quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng t\u1ed1i \u01b0u chi ph\u00ed, lo\u1ea1i b\u1ecf nguy c\u01a1 b\u1ecb ph\u1ea1t truy thu thu\u1ebf trong c\u00e1c k\u1ef3 thanh tra.<\/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 \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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 C\u00f4ng v\u0103n 7021\/CT-QLNT (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>G\u1ed7 thanh c\u01b0a x\u1ebb \u0111\u00e3 qua s\u1ea5y kh\u00f4 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo C\u00f4ng v\u0103n 7021\/CT-QLNT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u00f4ng v\u0103n 7021\/CT-QLNT quy \u0111\u1ecbnh r\u00f5 g\u1ed7 \u0111\u00e3 qua c\u00f4ng \u0111o\u1ea1n s\u1ea5y (s\u1ea5y c\u00f4ng nghi\u1ec7p\/s\u1ea5y nhi\u1ec7t) kh\u00f4ng c\u00f2n l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. M\u1eb7t h\u00e0ng n\u00e0y thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p b\u00e1n g\u1ed7 s\u01a1 ch\u1ebf cho h\u1ed9 kinh doanh th\u00ec c\u00f3 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 C\u00f4ng v\u0103n 7021\/CT-QLNT, g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u s\u1ea3n xu\u1ea5t b\u00e1n ra, kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p hay h\u1ed9 kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n g\u1ed7 s\u01a1 ch\u1ebf xu\u1ea5t sai thu\u1ebf su\u1ea5t 8% t\u1eeb n\u0103m tr\u01b0\u1edbc th\u00ec x\u1eed l\u00fd theo v\u0103n b\u1ea3n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu x\u1eed l\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026, doanh nghi\u1ec7p \u00e1p d\u1ee5ng kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. N\u1ebfu x\u1eed l\u00fd t\u1eeb ng\u00e0y 01\/07\/2026 tr\u1edf \u0111i, \u00e1p d\u1ee5ng \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u g\u1ed7 s\u01a1 ch\u1ebf \u0111\u00e3 n\u1ed9p nh\u1ea7m c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb v\u00e0o T\u1edd khai thu\u1ebf GTGT M\u1eabu 01\/GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u00f4ng v\u0103n 7021\/CT-QLNT ch\u1ec9 \u0111\u1ea1o doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai kh\u1ea5u tr\u1eeb n\u1ed9i \u0111\u1ecba m\u00e0 ph\u1ea3i li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ec3 xin ho\u00e0n tr\u1ea3 ho\u1eb7c b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c g\u1ed7 c\u00f3 thu\u1ed9c d\u1ea1ng s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng hay kh\u00f4ng th\u00ec h\u1ecfi ai?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7021\/CT-QLNT h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p ho\u1eb7c c\u01a1 quan thu\u1ebf g\u1eedi v\u0103n b\u1ea3n xin \u00fd ki\u1ebfn chuy\u00ean m\u00f4n t\u1eeb B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng \u0111\u1ec3 c\u00f3 k\u1ebft lu\u1eadn k\u1ef9 thu\u1eadt ch\u00ednh th\u1ee9c l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 7021\/CT-QLNT ng\u00e0y 22\/09\/2026 \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc k\u00e9o d\u00e0i c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p ng\u00e0nh g\u1ed7 v\u00e0 Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024 c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8063,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8059","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=8059"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8059\/revisions"}],"predecessor-version":[{"id":8065,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8059\/revisions\/8065"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8063"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}