{"id":8254,"date":"2026-10-06T16:02:04","date_gmt":"2026-10-06T09:02:04","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8254"},"modified":"2026-10-06T16:02:04","modified_gmt":"2026-10-06T09:02:04","slug":"hoan-thue-gtgt-doi-voi-du-an-su-dung-von-oda","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/hoan-thue-gtgt-doi-voi-du-an-su-dung-von-oda\/","title":{"rendered":"Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/hoan-thue-gtgt-doi-voi-du-an-su-dung-von-oda-nhu-the-nao-497132-232897.html\" target=\"_blank\" rel=\"noopener\"><b>Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA<\/b><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 15 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">. Quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, nh\u00e0 th\u1ea7u ch\u00ednh v\u00e0 t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n l\u00e0 c\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c <\/span><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;\"> \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, ph\u00e1p lu\u1eadt c\u00f2n quy \u0111\u1ecbnh ri\u00eang v\u1ec1 tr\u01b0\u1eddng h\u1ee3p vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o. T\u1eeb ng\u00e0y 01\/07\/2026, kho\u1ea3n 9 \u0110i\u1ec1u 11 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT <\/span><b>kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\">. Quy \u0111\u1ecbnh n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA<\/b><\/h2>\n<figure id=\"attachment_8259\" aria-describedby=\"caption-attachment-8259\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8259\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoan-thue-GTGT-doi-voi-du-an-su-dung-von-ODA.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoan-thue-GTGT-doi-voi-du-an-su-dung-von-ODA.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoan-thue-GTGT-doi-voi-du-an-su-dung-von-ODA-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoan-thue-GTGT-doi-voi-du-an-su-dung-von-ODA-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoan-thue-GTGT-doi-voi-du-an-su-dung-von-ODA-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Hoan-thue-GTGT-doi-voi-du-an-su-dung-von-ODA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8259\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA<\/b><span style=\"font-weight: 400;\"> l\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh g\u1ed3m ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, nh\u00e0 th\u1ea7u ch\u00ednh v\u00e0 t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n t\u1ea1i Vi\u1ec7t Nam c\u0169ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2026, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT, nh\u01b0ng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ho\u00e0n Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/b><\/h2>\n<figure id=\"attachment_8257\" aria-describedby=\"caption-attachment-8257\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8257\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoan-Thue-GTGT-doi-voi-du-an-su-dung-von-ODA-duoc-quy-dinh-o-dau.jpg\" alt=\"Ho\u00e0n Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoan-Thue-GTGT-doi-voi-du-an-su-dung-von-ODA-duoc-quy-dinh-o-dau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoan-Thue-GTGT-doi-voi-du-an-su-dung-von-ODA-duoc-quy-dinh-o-dau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoan-Thue-GTGT-doi-voi-du-an-su-dung-von-ODA-duoc-quy-dinh-o-dau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoan-Thue-GTGT-doi-voi-du-an-su-dung-von-ODA-duoc-quy-dinh-o-dau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Hoan-Thue-GTGT-doi-voi-du-an-su-dung-von-ODA-duoc-quy-dinh-o-dau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8257\" class=\"wp-caption-text\">Ho\u00e0n Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 6 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ri\u00eang v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh<\/span><span style=\"font-weight: 400;\">, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o. <\/span><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf. N\u1ed9i dung kho\u1ea3n 6 \u0110i\u1ec1u 15 c\u1ea7n \u0111\u01b0\u1ee3c hi\u1ec3u \u0111\u00fang theo t\u1eebng \u0111i\u1ec3m, kh\u00f4ng m\u1edf r\u1ed9ng sang nh\u1eefng tr\u01b0\u1eddng h\u1ee3p m\u00e0 \u0111i\u1ec1u lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kho\u1ea3n 6 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 15 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c6. Vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh, t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh tr\u00ean, c\u1ea7n t\u00e1ch th\u00e0nh <\/span><b>hai nh\u00f3m tr\u01b0\u1eddng h\u1ee3p<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t l\u00e0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng <\/span><b>v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai l\u00e0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n <\/span><b>vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o<\/b><span style=\"font-weight: 400;\"> m\u00e0 t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean g\u1ed9p hai nh\u00f3m n\u00e0y th\u00e0nh m\u1ed9t tr\u01b0\u1eddng h\u1ee3p duy nh\u1ea5t v\u00ec ch\u1ee7 th\u1ec3 v\u00e0 ngu\u1ed3n ti\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh kh\u00e1c nhau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ai \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh ba nh\u00f3m ch\u1ee7 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u lu\u1eadt g\u1eafn quy\u1ec1n ho\u00e0n thu\u1ebf v\u1edbi <\/span><b>ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i<\/b><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">Do \u0111\u00f3, kh\u00f4ng n\u00ean di\u1ec5n gi\u1ea3i th\u00e0nh \u201cm\u1ecdi nh\u00e0 th\u1ea7u tham gia d\u1ef1 \u00e1n ODA \u0111\u1ec1u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf\u201d. \u0110i\u1ec1u lu\u1eadt s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb <\/span><b>nh\u00e0 th\u1ea7u ch\u00ednh<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i m\u1ecdi nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c ch\u1ee7 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 34 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cCh\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh (bao g\u1ed3m c\u1ea3 V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 th\u1ea7u ch\u00ednh t\u1ea1i Vi\u1ec7t Nam), t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA (bao g\u1ed3m c\u1ea3 V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n do nh\u00e0 t\u00e0i tr\u1ee3 ch\u1ec9 \u0111\u1ecbnh) \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP l\u00e0m r\u00f5 th\u00eam c\u00e1c ch\u1ee7 th\u1ec3, g\u1ed3m <\/span><b>V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 th\u1ea7u ch\u00ednh t\u1ea1i Vi\u1ec7t Nam<\/b><span style=\"font-weight: 400;\">, <\/span><b>V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3<\/b><span style=\"font-weight: 400;\"> \u548c <\/span><b>t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n do nh\u00e0 t\u00e0i tr\u1ee3 ch\u1ec9 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung kh\u00f4ng n\u00ean r\u00fat g\u1ecdn th\u00e0nh \u201cnh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf\u201d, v\u00ec c\u00e1ch vi\u1ebft \u0111\u00f3 c\u00f3 th\u1ec3 l\u00e0m m\u1ea5t gi\u1edbi h\u1ea1n v\u1ec1 ch\u1ee7 th\u1ec3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng vi\u1ec7n tr\u1ee3 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cT\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 ba y\u1ebfu t\u1ed1 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecdc c\u00f9ng nhau:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3 l\u00e0 <\/span><b>t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngu\u1ed3n ti\u1ec1n l\u00e0 <\/span><b>ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mua \u0111\u1ec3 <\/span><b>ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean b\u1ecf m\u1ed9t trong ba y\u1ebfu t\u1ed1 n\u00e0y khi t\u00f3m t\u1eaft quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>ODA vay c\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 15 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng <\/span><b>v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i<\/b><span style=\"font-weight: 400;\">. V\u00ec v\u1eady, khi g\u1eb7p m\u1ed9t d\u1ef1 \u00e1n c\u00f3 ngu\u1ed3n v\u1ed1n ODA, tr\u01b0\u1edbc ti\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c lo\u1ea1i ODA v\u00e0 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a d\u1ef1 \u00e1n. C\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u0103n c\u1ee9 xem x\u00e9t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ODA kh\u00f4ng ho\u00e0n l\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 15 n\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ODA vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ec3 ch\u1ec9 c\u0103n c\u1ee9 vi\u1ec7c c\u00f3 ngu\u1ed3n ODA \u0111\u1ec3 k\u1ebft lu\u1eadn thu\u1ed9c \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Xem x\u00e9t theo \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Xem x\u00e9t theo \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi t\u01b0 v\u1ea5n thu\u1ebf cho d\u1ef1 \u00e1n c\u00f3 nhi\u1ec1u ngu\u1ed3n v\u1ed1n. Kh\u00f4ng n\u00ean d\u00f9ng thu\u1eadt ng\u1eef \u201cd\u1ef1 \u00e1n ODA\u201d nh\u01b0 m\u1ed9t c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \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;\">Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 15.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 15 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c9. C\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) C\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u n\u00e0y ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, l\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) \u0110\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) Ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u1ea7n <\/span><b>ph\u00e2n bi\u1ec7t \u0111i\u1ec1u ki\u1ec7n trong Lu\u1eadt v\u1edbi quy \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u0103m 2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP \u0111\u00e3 b\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 37 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP t\u1eeb ng\u00e0y 01\/01\/2026. Trong \u0111\u00f3, kho\u1ea3n 3 \u0110i\u1ec1u 37 c\u0169 quy \u0111\u1ecbnh vi\u1ec7c ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, khi vi\u1ebft ho\u1eb7c t\u01b0 v\u1ea5n h\u1ed3 s\u01a1 <\/span><b>\u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y kho\u1ea3n 3 \u0110i\u1ec1u 37 \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP l\u00e0m \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u 37 Ngh\u1ecb \u0110\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n v\u00e0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 37 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cC\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 29, \u0110i\u1ec1u 30, \u0110i\u1ec1u 31, \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, l\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 37 \u0111\u01b0\u1ee3c vi\u1ebft cho <\/span><b>c\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo \u0110i\u1ec1u 29 \u0111\u1ebfn \u0110i\u1ec1u 32<\/b><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">V\u00ec v\u1eady, kh\u00f4ng n\u00ean sao ch\u00e9p kho\u1ea3n n\u00e0y th\u00e0nh m\u1ed9t k\u1ebft lu\u1eadn chung r\u1eb1ng m\u1ecdi ch\u1ee7 th\u1ec3 trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u1ec1u ph\u1ea3i \u0111\u00e1p \u1ee9ng nguy\u00ean v\u0103n \u0111i\u1ec1u ki\u1ec7n n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 37 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c\u0110\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 2 Ch\u01b0\u01a1ng III v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1eb7t c\u00f9ng v\u1edbi quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. <\/span><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi l\u1eadp h\u1ed3 s\u01a1, kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra h\u00f3a \u0111\u01a1n c\u00f3 thu\u1ebf GTGT. C\u1ea7n ki\u1ec3m tra kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 37 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ban \u0111\u1ea7u quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT. <\/span><span style=\"font-weight: 400;\">Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP \u0111\u00e3 <\/span><b>b\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 37<\/b><span style=\"font-weight: 400;\">. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 31\/12\/2025 v\u00e0 quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026. <\/span><span style=\"font-weight: 400;\">Do \u0111\u00f3, n\u1ed9i dung n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt khi s\u1eed d\u1ee5ng b\u00e0i vi\u1ebft cho n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ea7n \u0111\u00e1p \u1ee9ng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cT\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n n\u00e0y ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cC\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, khi l\u1eadp h\u1ed3 s\u01a1 c\u1ea7n ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 c\u00f3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>D\u1ef1 \u00e1n ODA c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2026, kho\u1ea3n 9 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT <\/span><b>kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\"> trong ba tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. <\/span><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecdc ch\u00ednh x\u00e1c l\u00e0 <\/span><b>kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\">. N\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 quy \u0111\u1ecbnh n\u00f3i r\u1eb1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. \u0110\u00e2y l\u00e0 hai lo\u1ea1i h\u1ed3 s\u01a1 c\u00f3 m\u1ee5c \u0111\u00edch kh\u00e1c nhau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ba tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n ba tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ca) Ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh (bao g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 th\u1ea7u ch\u00ednh t\u1ea1i Vi\u1ec7t Nam), t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n H\u1ed7 tr\u1ee3 Ph\u00e1t tri\u1ec3n Ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i (bao g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n do nh\u00e0 t\u00e0i tr\u1ee3 ch\u1ec9 \u0111\u1ecbnh);<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y l\u1ea1i th\u00e0nh b\u1ea3ng \u0111\u1ec3 d\u1ec5 tra c\u1ee9u:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026 theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT c\u00f3 ph\u1ea3i l\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 11 r\u1eb1ng m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng <\/span><b>kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf th\u00ec <\/span><b>l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, kh\u00f4ng n\u00ean vi\u1ebft r\u1eb1ng \u201cd\u1ef1 \u00e1n ODA kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT n\u00ean kh\u00f4ng c\u1ea7n l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf\u201d. <\/span><span style=\"font-weight: 400;\">C\u00e1ch hi\u1ec3u \u0111\u00f3 l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t c\u1ee7a hai quy tr\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam c\u00f3 vai tr\u00f2 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea3 kho\u1ea3n 6 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP \u0111\u1ec1u g\u1eafn kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u1edbi <\/span><b>h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 m\u1ed9t gi\u1edbi h\u1ea1n quan tr\u1ecdng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi r\u00e0 so\u00e1t m\u1ed9t kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n mua \u0111\u00f3 c\u00f3 n\u1eb1m trong ph\u1ea1m vi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n hay kh\u00f4ng. <\/span><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp cho ch\u1ee7 d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh \u0111\u1ec3 k\u1ebft lu\u1eadn kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \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;\">\u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, lu\u1eadt quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n;\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 8 quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u53e3\u8d27\u7269\uff0c\u8fdb\u53e3\u8d27\u7269\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u4fe1\u670d\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u4e1a\u52a1\u670d\u52a1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u529b\u4f9b\u5e94\u3001\u53d1\u7535\u548c\u6e05\u6d01\u6c34\u4f9b\u5e94\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u4e1a\u52a1\u6d3b\u52a8\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u3001\u5b89\u88c5\u4ee5\u53ca\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u4f5c\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA, n\u1ed9i dung n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1eb7t trong m\u1ed1i quan h\u1ec7 v\u1edbi h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 giao nh\u1eadn h\u00e0ng h\u00f3a ho\u1eb7c h\u1ed3 s\u01a1 ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ODA c\u00f3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 thu\u1ebf kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t qu\u1ea3n tr\u1ecb h\u1ed3 s\u01a1, m\u1ed9t kho\u1ea3n thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 ch\u1ee9ng minh ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n v\u00e0 giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. <\/span><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ki\u1ec3m tra theo c\u00e1c nh\u00f3m t\u00e0i li\u1ec7u:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 448px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\u6587\u4ef6\u7ec4<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>N\u1ed9i dung c\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ODA<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n v\u1ed1n, ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, ch\u1ee7 th\u1ec3 qu\u1ea3n l\u00fd<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u540c<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3 k\u00fd k\u1ebft, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, gi\u00e1 tr\u1ecb<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u5355<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u6587\u4ef6<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Vi\u1ec7c thanh to\u00e1n theo giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 nghi\u1ec7m thu, b\u00e0n giao<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c cung c\u1ea5p<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ghi nh\u1eadn giao d\u1ecbch v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u9000\u7a0e\u7533\u8bf7<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 t\u00e0i li\u1ec7u k\u00e8m theo<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean l\u00e0 <\/span><b>c\u00e1ch ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i m\u1ed9t danh m\u1ee5c \u0111\u01b0\u1ee3c coi l\u00e0 \u201c\u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf\u201d n\u1ebfu v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh nh\u01b0 v\u1eady. C\u00e1ch ph\u00e2n bi\u1ec7t n\u00e0y r\u1ea5t quan tr\u1ecdng khi vi\u1ebft n\u1ed9i dung ph\u00e1p lu\u1eadt. Kh\u00f4ng n\u00ean bi\u1ebfn m\u1ed9t khuy\u1ebfn ngh\u1ecb ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 th\u00e0nh \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study minh h\u1ecda v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ODA<\/b><\/h2>\n<figure id=\"attachment_8256\" aria-describedby=\"caption-attachment-8256\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8256\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Case-Study-minh-hoa-ve-hoan-thue-GTGT-doi-voi-du-an-ODA.jpg\" alt=\"Ho\u00e0n Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Case-Study-minh-hoa-ve-hoan-thue-GTGT-doi-voi-du-an-ODA.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Case-Study-minh-hoa-ve-hoan-thue-GTGT-doi-voi-du-an-ODA-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Case-Study-minh-hoa-ve-hoan-thue-GTGT-doi-voi-du-an-ODA-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Case-Study-minh-hoa-ve-hoan-thue-GTGT-doi-voi-du-an-ODA-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Case-Study-minh-hoa-ve-hoan-thue-GTGT-doi-voi-du-an-ODA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8256\" class=\"wp-caption-text\">Ho\u00e0n Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y ch\u1ec9 nh\u1eb1m minh h\u1ecda c\u00e1ch \u0111\u1ecdc quy \u0111\u1ecbnh. C\u00e1c s\u1ed1 li\u1ec7u kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n th\u1ef1c t\u1ebf v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay cho h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i ph\u00e1t sinh mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam. Trong k\u1ef3, t\u1ed5ng <\/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;\"> th\u1ec3 hi\u1ec7n tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n mua l\u00e0 850 tri\u1ec7u \u0111\u1ed3ng. K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu t\u1eebng kho\u1ea3n:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m kho\u1ea3n mua<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf GTGT tr\u00ean h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u1ebft qu\u1ea3 r\u00e0 so\u00e1t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 d\u1ef1 \u00e1n v\u00e0 giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u1ed3 s\u01a1 d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00e0i li\u1ec7u li\u00ean quan<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n chi ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5000\u4e07\u8d8a\u5357\u76fe<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n mua kh\u00f4ng thu\u1ed9c ph\u1ea1m vi ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5000\u4e07\u8d8a\u5357\u76fe<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1ea5y l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u5168\u90e8\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>850 tri\u1ec7u \u0111\u1ed3ng<\/b><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong v\u00ed d\u1ee5 n\u00e0y, kh\u00f4ng th\u1ec3 ch\u1ec9 l\u1ea5y 850 tri\u1ec7u \u0111\u1ed3ng l\u00e0m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. Vi\u1ec7c kho\u1ea3n thu\u1ebf n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng kho\u1ea3n mua. B\u1ea3ng tr\u00ean ch\u1ec9 minh h\u1ecda nguy\u00ean t\u1eafc <\/span><b>ph\u00e2n lo\u1ea1i tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi ho\u00e0n thu\u1ebf ODA<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi s\u1eed d\u1ee5ng c\u00e1c v\u0103n b\u1ea3n tr\u00ean, c\u1ea7n x\u00e1c \u0111\u1ecbnh <\/span><b>th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 hi\u1ec7u l\u1ef1c c\u1ee7a v\u0103n b\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n k\u00e9o d\u00e0i qua nhi\u1ec1u n\u0103m.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n c\u1ea7n \u0111\u1ed1i chi\u1ebfu ho\u00e0n thu\u1ebf ODA<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 26.5069%; text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"width: 72.9121%; text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5069%;\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/span><\/td>\n<td style=\"width: 72.9121%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8 v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT; kho\u1ea3n 6 \u0110i\u1ec1u 15 v\u1ec1 ho\u00e0n thu\u1ebf ODA kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5069%;\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 72.9121%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 34 h\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ODA kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o; \u0110i\u1ec1u 37 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5069%;\"><span style=\"font-weight: 400;\">\u7b2c359\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 72.9121%;\"><span style=\"font-weight: 400;\">B\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 37 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP t\u1eeb ng\u00e0y 01\/01\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5069%;\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 72.9121%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 11 quy \u0111\u1ecbnh ba tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5069%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 72.9121%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n ODA, v\u1ed1n vay \u01b0u \u0111\u00e3i n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5069%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 119\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 72.9121%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 242\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5069%;\"><span style=\"font-weight: 400;\">\u901a\u51fd 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 72.9121%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, trong \u0111\u00f3 c\u00f3 h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i. Lu\u1eadt Thu\u1ebf GTGT 2024 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ee7 th\u1ec3 v\u00e0 ph\u1ea1m vi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n; Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n v\u1ec1 ch\u1ee7 th\u1ec3 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf. Khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u0103m 2026, c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP \u0111\u00e3 b\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh ba tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT.<\/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 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\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>FAQ v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>D\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng <\/span><b>v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i<\/b><span style=\"font-weight: 400;\"> thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00e0 th\u1ea7u ch\u00ednh c\u1ee7a d\u1ef1 \u00e1n ODA c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3. \u0110i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 15 quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u ch\u00ednh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n. \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP bao g\u1ed3m c\u1ea3 V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 th\u1ea7u ch\u00ednh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>D\u1ef1 \u00e1n ODA c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 9 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c ba tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1eeb n\u0103m 2026, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT th\u00ec ng\u01b0\u1eddi mua m\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng kho\u1ea3n 3 \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP nh\u01b0 m\u1ed9t \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2026, v\u00ec Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP \u0111\u00e3 b\u00e3i b\u1ecf kho\u1ea3n n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT c\u00f3 \u0111\u1ed3ng ngh\u0129a kh\u00f4ng ph\u1ea3i l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y l\u00e0 hai lo\u1ea1i h\u1ed3 s\u01a1 kh\u00e1c nhau. Vi\u1ec7c kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT theo kho\u1ea3n 9 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP kh\u00f4ng l\u00e0m m\u1ea5t quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024. Quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, nh\u00e0 th\u1ea7u ch\u00ednh v\u00e0 t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8258,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-8254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8254","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=8254"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8254\/revisions"}],"predecessor-version":[{"id":8260,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8254\/revisions\/8260"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8258"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}