{"id":8282,"date":"2026-10-07T15:09:20","date_gmt":"2026-10-07T08:09:20","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8282"},"modified":"2026-10-07T15:09:20","modified_gmt":"2026-10-07T08:09:20","slug":"cong-van-7371-ct-qlnt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-7371-ct-qlnt\/","title":{"rendered":"C\u00f4ng v\u0103n 7371\/CT-QLNT: Thu\u1ebf GTGT v\u1edbi \u0111\u1ed1i v\u1edbi vi\u00ean n\u00e9n g\u1ed7"},"content":{"rendered":"

C\u00f4ng v\u0103n 7371\/CT-QLNT<\/span><\/a> \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 05\/10\/2026 \u0111\u1ec3 tr\u1ea3 l\u1eddi Chi h\u1ed9i vi\u00ean n\u00e9n g\u1ed7 Vi\u1ec7t Nam v\u1ec1 ch\u00ednh s\u00e1ch <\/span>\u589e\u503c\u7a0e<\/span><\/a>. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n th\u1ee9 t\u01b0 trong ch\u01b0a \u0111\u1ea7y s\u00e1u th\u00e1ng c\u00f9ng li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi “g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng”. Tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 c\u00f3 <\/span>C\u00f4ng v\u0103n 4582\/BTC-CST<\/span><\/a> (13\/4\/2026), <\/span>\u5b98\u65b9\u6587\u4ef6 3546\/CT-CS<\/span><\/a> (29\/5\/2026) v\u00e0 C\u00f4ng v\u0103n 2362\/LNKL-SDR (13\/8\/2026). C\u00e2u tr\u1ea3 l\u1eddi quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf, hay ph\u1ea3i t\u00ednh thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n

B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd l\u00e0 <\/span>\u589e\u503c\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/span><\/a>, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Lu\u1eadt s\u1ed1 149\/2025\/QH15, c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP). Theo C\u00f4ng v\u0103n 4582\/BTC-CST, c\u00e1ch x\u1eed l\u00fd m\u1edbi \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y tr\u00edch nguy\u00ean v\u0103n c\u00e1c quy \u0111\u1ecbnh li\u00ean quan v\u00e0 ph\u00e2n t\u00edch t\u1eeb g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf c\u1ee7a MAN – Master Accountant Network.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 7371\/CT-QLNT<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 7371\/CT-QLNT<\/figcaption><\/figure>\n
    \n
  • C\u00f4ng v\u0103n 7371\/CT-QLNT l\u00e0 v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c Thu\u1ebf ng\u00e0y 05\/10\/2026 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf GTGT, g\u1eedi Chi h\u1ed9i vi\u00ean n\u00e9n g\u1ed7 Vi\u1ec7t Nam.<\/span><\/li>\n
  • N\u1ed9i dung c\u1ed1t l\u00f5i: c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng, ph\u1ee5 ph\u1ea9m g\u1ed7 nh\u01b0 m\u00f9n c\u01b0a, v\u1ecf c\u00e2y, \u0111\u1ea7u m\u1ea9u, b\u00eca b\u1eafp, d\u0103m b\u00e0o v\u00e0 c\u00e1c ph\u1ee5 ph\u1ea9m g\u1ed7 t\u01b0\u01a1ng t\u1ef1 c\u00f3 l\u1eabn h\u00e0m l\u01b0\u1ee3ng ch\u1ea5t b\u1ea3o qu\u1ea3n g\u1ed7 v\u00e0 keo d\u00e1n g\u1ed7 l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n
  • Ch\u00ednh s\u00e1ch thu\u1ebf GTGT th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo C\u00f4ng v\u0103n 4582\/BTC-CST c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 C\u00f4ng v\u0103n 3546\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/li>\n
  • \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n quan t\u00e2m: doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 thu mua, kinh doanh, ch\u1ebf bi\u1ebfn g\u1ed7 v\u00e0 ph\u1ee5 ph\u1ea9m g\u1ed7, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u00e0nh vi\u00ean n\u00e9n.<\/span><\/li>\n
  • Khi n\u00e0o c\u1ea7n: khi l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf GTGT v\u00e0 khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n

    N\u1ed9i dung nguy\u00ean v\u0103n C\u00f4ng v\u0103n 7371\/CT-QLNT<\/b><\/h2>\n
    \"N\u1ed9i
    N\u1ed9i dung nguy\u00ean v\u0103n C\u00f4ng v\u0103n 7371\/CT-QLNT<\/figcaption><\/figure>\n

    V\u00ec \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch, ph\u1ea7n n\u1ed9i dung \u0111\u01b0\u1ee3c tr\u00edch nguy\u00ean v\u0103n \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch ng\u1eef ngh\u0129a:<\/span><\/p>\n

    \n

    “Ng\u00e0y 13\/4\/2026, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 c\u00f4ng v\u0103n s\u1ed1 4582\/BTC-CST v\u00e0 ng\u00e0y 29\/5\/2026, C\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS h\u01b0\u1edbng d\u1eabn c\u00e1c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 Hi\u1ec7p h\u1ed9i g\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

    Ng\u00e0y 13\/8\/2026, B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng (C\u1ee5c L\u00e2m nghi\u1ec7p v\u00e0 Ki\u1ec3m l\u00e2m) c\u00f3 c\u00f4ng v\u0103n s\u1ed1 2362\/LNKL-SDR tr\u1ea3 l\u1eddi Chi h\u1ed9i vi\u00ean n\u00e9n g\u1ed7 Vi\u1ec7t Nam v\u1ec1 h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, theo \u0111\u00f3 ‘C\u00e1c ph\u1ee5 ph\u1ea9m g\u1ed7 sinh ra trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn g\u1ed7 nh\u01b0 m\u00f9n c\u01b0a, v\u1ecf c\u00e2y, \u0111\u1ea7u m\u1ea9u, b\u00eca b\u1eafp, d\u0103m b\u00e0o v\u00e0 c\u00e1c ph\u1ee5 ph\u1ea9m g\u1ed7 t\u01b0\u01a1ng t\u1ef1 c\u00f3 l\u1eabn h\u00e0m l\u01b0\u1ee3ng ch\u1ea5t b\u1ea3o qu\u1ea3n g\u1ed7 v\u00e0 keo d\u00e1n g\u1ed7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng’.<\/span><\/p>\n

    C\u0103n c\u1ee9 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng (C\u1ee5c L\u00e2m nghi\u1ec7p v\u00e0 Ki\u1ec3m l\u00e2m) t\u1ea1i v\u0103n b\u1ea3n n\u00eau tr\u00ean, ch\u00ednh s\u00e1ch thu\u1ebf GTGT th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo c\u00e1c c\u00f4ng v\u0103n s\u1ed1 4852\/BTC-CST c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00f4ng v\u0103n s\u1ed1 3546\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh th\u00ec vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP) cho giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 v\u00e0 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/7\/2026.”<\/span><\/p>\n<\/blockquote>\n

    L\u01b0u \u00fd khi tr\u00edch d\u1eabn:<\/b> b\u1ea3n g\u1ed1c ghi “4582\/BTC-CST” \u1edf \u0111o\u1ea1n \u0111\u1ea7u nh\u01b0ng ghi “4852\/BTC-CST” \u1edf \u0111o\u1ea1n th\u1ee9 ba. \u0110\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u0103n b\u1ea3n, c\u00f4ng v\u0103n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ng\u00e0y 13\/4\/2026 v\u1ec1 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng mang s\u1ed1 <\/span>4582\/BTC-CST<\/b>. Khi vi\u1ec7n d\u1eabn trong h\u1ed3 s\u01a1 thu\u1ebf, doanh nghi\u1ec7p n\u00ean ghi s\u1ed1 hi\u1ec7u n\u00e0y k\u00e8m ng\u00e0y ban h\u00e0nh.<\/span><\/p>\n

    C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1eb1ng sau C\u00f4ng v\u0103n 7371\/CT-QLNT<\/b><\/h3>\n

    C\u00f4ng v\u0103n d\u1eabn chi\u1ebfu sang C\u00f4ng v\u0103n 4582\/BTC-CST v\u00e0 3546\/CT-CS. Hai v\u0103n b\u1ea3n n\u00e0y c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c tr\u00edch nguy\u00ean v\u0103n.<\/span><\/p>\n

    Kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 2024<\/b> (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 149\/2025\/QH15), \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf:<\/span><\/p>\n

    \n

    “1. S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

    Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.”<\/span><\/p>\n<\/blockquote>\n

    \u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 2024<\/b>, thu\u1ebf su\u1ea5t 5%:<\/span><\/p>\n

    \n

    “d) S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng (tr\u1eeb g\u1ed7, m\u0103ng), ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, tr\u1eeb s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y;”<\/span><\/p>\n<\/blockquote>\n

    Kho\u1ea3n 3 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 2024<\/b>, thu\u1ebf su\u1ea5t 10%:<\/span><\/p>\n

    \n

    “3. M\u1ee9c thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c c\u00e1c 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 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam qua k\u00eanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1.”<\/span><\/p>\n<\/blockquote>\n

    \u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u7b2c1\u6b3e<\/b>, \u0111\u1ecbnh ngh\u0129a s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng:<\/span><\/p>\n

    \n

    “1. S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u. Trong \u0111\u00f3, c\u00e1c s\u1ea3n ph\u1ea9m ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay x\u00e1t, xay v\u1ee1 m\u1ea3nh, nghi\u1ec1n v\u1ee1 m\u1ea3nh, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, xay, \u0111\u00e1nh b\u00f3ng h\u1ea1t, h\u1ed3 h\u1ea1t, chia t\u00e1ch ra t\u1eebng ph\u1ea7n, b\u1ecf x\u01b0\u01a1ng, b\u0103m, l\u1ed9t da, nghi\u1ec1n, c\u00e1n m\u1ecfng, \u01b0\u1edbp mu\u1ed1i, \u0111\u00f3ng h\u1ed9p k\u00edn kh\u00ed, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, b\u1ea3o qu\u1ea3n theo ph\u01b0\u01a1ng th\u1ee9c cho h\u00f3a ch\u1ea5t \u0111\u1ec3 tr\u00e1nh th\u1ed1i r\u1eefa, ng\u00e2m trong dung d\u1ecbch l\u01b0u hu\u1ef3nh ho\u1eb7c ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n kh\u00e1c v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00ec B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 v\u00e0o quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.”<\/span><\/p>\n<\/blockquote>\n

    Kho\u1ea3n 1b \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/b> (n\u1ed9i dung b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c tr\u00edch t\u1ea1i C\u00f4ng v\u0103n 4582\/BTC-CST):<\/span><\/p>\n

    \n

    “1b. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

    \u91cc\u9762\uff1a<\/span><\/p>\n

    a) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf b\u00e1n s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

    b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf b\u00e1n s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo m\u1ee9c thu\u1ebf su\u1ea5t 5% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

    c) H\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp khi b\u00e1n s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo doanh thu b\u1eb1ng 1% (t\u1ef7 l\u1ec7 %) nh\u00e2n v\u1edbi doanh thu.”<\/span><\/p><\/blockquote>\n

    Kho\u1ea3n 3 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP)<\/b>, thu\u1ebf su\u1ea5t 5%:<\/span><\/p>\n

    \n

    “3. S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng (tr\u1eeb g\u1ed7, m\u0103ng), ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, tr\u1eeb s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.”<\/span><\/p>\n<\/blockquote>\n

    Ngo\u00e0i ra, C\u00f4ng v\u0103n 3546\/CT-CS c\u00f2n c\u0103n c\u1ee9 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 84\/2025\/TT-BNNMT ng\u00e0y 31\/12\/2025 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng, b\u1ed5 sung kho\u1ea3n 15 v\u00e0o sau kho\u1ea3n 14 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2025\/TT-BNNMT.<\/span><\/p>\n

    V\u00ec sao C\u00f4ng v\u0103n 7371\/CT-QLNT quan tr\u1ecdng v\u1edbi qu\u1ea3n tr\u1ecb thu\u1ebf?<\/b><\/h2>\n
    \"V\u00ec
    V\u00ec sao C\u00f4ng v\u0103n 7371\/CT-QLNT quan tr\u1ecdng v\u1edbi qu\u1ea3n tr\u1ecb thu\u1ebf?<\/figcaption><\/figure>\n

    Gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t c\u1ee7a v\u0103n b\u1ea3n n\u1eb1m \u1edf ch\u1ed7 n\u00f3 kh\u00e9p l\u1ea1i kho\u1ea3ng tr\u1ed1ng ph\u00e2n lo\u1ea1i. Thi\u1ebfu m\u1ed9t k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c, c\u00f9ng m\u1ed9t xe m\u00f9n c\u01b0a c\u00f3 th\u1ec3 b\u1ecb xu\u1ea5t h\u00f3a \u0111\u01a1n 5%, 10%, ho\u1eb7c kh\u00f4ng k\u00ea khai thu\u1ebf, t\u00f9y c\u00e1ch hi\u1ec3u c\u1ee7a t\u1eebng k\u1ebf to\u00e1n.<\/span><\/p>\n

      \n
    • V\u1ec1 thu\u1ebf:<\/b> x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1eb7t h\u00e0ng l\u00e0 “g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng” th\u00ec m\u1edbi \u00e1p d\u1ee5ng \u0111\u00fang kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT. G\u1ed7 b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi nh\u00f3m 5% t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 9, n\u00ean sai ph\u00e2n lo\u1ea1i d\u1ec5 d\u1eabn \u0111\u1ebfn sai thu\u1ebf su\u1ea5t.<\/span><\/li>\n
    • V\u1ec1 t\u00e0i ch\u00ednh:<\/b> kh\u00e2u b\u00e1n gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf, nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. \u0110i\u1ec1u n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 gi\u00e1 b\u00e1n.<\/span><\/li>\n
    • V\u1ec1 ki\u1ec3m to\u00e1n:<\/b> c\u00f4ng v\u0103n l\u00e0 t\u00e0i li\u1ec7u d\u1eabn ch\u1ee9ng khi gi\u1ea3i tr\u00ecnh v\u1edbi \u0111o\u00e0n ki\u1ec3m tra, v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ch\u01b0a \u0111\u00fang.<\/span><\/li>\n<\/ul>\n

      Ai ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb C\u00f4ng v\u0103n 7371\/CT-QLNT?<\/b><\/h2>\n

      C\u00f4ng v\u0103n g\u1eedi tr\u1ef1c ti\u1ebfp Chi h\u1ed9i vi\u00ean n\u00e9n g\u1ed7 Vi\u1ec7t Nam, nh\u01b0ng h\u01b0\u1edbng d\u1eabn m\u00e0 n\u00f3 d\u1eabn chi\u1ebfu \u00e1p d\u1ee5ng cho m\u1ecdi ch\u1ee7 th\u1ec3 kinh doanh g\u1ed7 r\u1eebng tr\u1ed3ng s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. C\u00f3 th\u1ec3 chia th\u00e0nh b\u1ed1n nh\u00f3m:<\/span><\/p>\n

        \n
      1. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, mua ph\u1ee5 ph\u1ea9m g\u1ed7 r\u1ed3i b\u00e1n l\u1ea1i cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n
      2. Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span><\/li>\n
      3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t g\u1ed7 r\u1eebng tr\u1ed3ng s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n ra, v\u00e0 h\u00e0ng h\u00f3a n\u00e0y \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/li>\n
      4. H\u1ed9, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp khi b\u00e1n \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<\/ol>\n

        B\u1ea3ng x\u1eed l\u00fd thu\u1ebf GTGT theo t\u1eebng t\u00ecnh hu\u1ed1ng<\/b><\/h3>\n

        B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p k\u1ebft lu\u1eadn c\u1ee7a C\u00f4ng v\u0103n 4582\/BTC-CST v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, l\u00e0 hai ngu\u1ed3n m\u00e0 C\u00f4ng v\u0103n 7371\/CT-QLNT y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n\n\n\n\n\n\n\n
        B\u1ea3ng x\u1eed l\u00fd thu\u1ebf GTGT theo t\u1eebng t\u00ecnh hu\u1ed1ng<\/b><\/caption>\n
        \u60c5\u51b5<\/b><\/td>\nX\u1eed l\u00fd thu\u1ebf GTGT<\/b><\/td>\n\u6839\u636e<\/b><\/td>\n<\/tr>\n
        T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t g\u1ed7 r\u1eebng tr\u1ed3ng s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n ra; kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><\/td>\nThu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/td>\nKho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n
        DN, HTX, LHHTX n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n cho DN, HTX, LHHTX kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/span><\/td>\nKh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT; \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\nKho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT; \u0111i\u1ec3m a kho\u1ea3n 1b \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
        DN, HTX, LHHTX n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c<\/span><\/td>\nT\u00ednh thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t 10% (g\u1ed7 b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi nh\u00f3m 5%)<\/span><\/td>\n\u0110i\u1ec3m d kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT; kho\u1ea3n 3 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP; C\u00f4ng v\u0103n 4582\/BTC-CST<\/span><\/td>\n<\/tr>\n
        H\u1ed9, c\u00e1 nh\u00e2n, DN, HTX, t\u1ed5 ch\u1ee9c n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp b\u00e1n \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/span><\/td>\nThu\u1ebf GTGT ph\u1ea3i n\u1ed9p b\u1eb1ng 1% nh\u00e2n v\u1edbi doanh thu<\/span><\/td>\n\u0110i\u1ec3m c kho\u1ea3n 1b \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        K\u1ebft lu\u1eadn v\u1ec1 thu\u1ebf su\u1ea5t 10% \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh n\u00eau nguy\u00ean v\u0103n t\u1ea1i C\u00f4ng v\u0103n 4582\/BTC-CST:<\/span><\/p>\n

        \n

        “C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf b\u00e1n s\u1ea3n ph\u1ea9m g\u1ed7 r\u1eebng tr\u1ed3ng ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 10% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT.”<\/span><\/p>\n<\/blockquote>\n

        C\u00f4ng v\u0103n 7371\/CT-QLNT \u00e1p d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/b><\/h2>\n

        C\u00f4ng v\u0103n 7371\/CT-QLNT kh\u00f4ng t\u1ef1 \u0111\u1eb7t ra m\u1ed1c hi\u1ec7u l\u1ef1c ri\u00eang. N\u00f3 y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo C\u00f4ng v\u0103n 4582\/BTC-CST v\u00e0 3546\/CT-CS, m\u00e0 c\u1ea3 hai \u0111\u1ec1u x\u00e1c \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd \u00e1p d\u1ee5ng <\/span>t\u1eeb ng\u00e0y 01\/01\/2026<\/b>. K\u1ebft lu\u1eadn c\u1ee7a C\u00f4ng v\u0103n 3546\/CT-CS \u0111\u01b0\u1ee3c tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n

        \n

        “C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, t\u1eeb ng\u00e0y 01\/01\/2026, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb mua v\u00e0o sau \u0111\u00f3 b\u00e1n s\u1ea3n ph\u1ea9m g\u1ed7 r\u1eebng tr\u1ed3ng m\u1edbi ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 mua v\u1ec1 ti\u1ebfp t\u1ee5c x\u1eed l\u00fd qua c\u00e1c c\u00f4ng \u0111o\u1ea1n nh\u01b0ng s\u1ea3n ph\u1ea9m b\u00e1n ra v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m g\u1ed7 r\u1eebng tr\u1ed3ng m\u1edbi ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng) th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 149\/2025\/QH15). Vi\u1ec7c x\u00e1c \u0111\u1ecbnh g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 84\/2025\/TT-BNNMT c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng.”<\/span><\/p>\n<\/blockquote>\n

        Ri\u00eang vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ch\u01b0a \u0111\u00fang, C\u00f4ng v\u0103n 7371\/CT-QLNT chia l\u00e0m hai giai \u0111o\u1ea1n: tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, t\u1eeb ng\u00e0y 01\/7\/2026 theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/p>\n

        Di\u1ec5n bi\u1ebfn c\u00e1c v\u0103n b\u1ea3n li\u00ean quan (m\u1edbi nh\u1ea5t tr\u01b0\u1edbc)<\/b><\/h3>\n\n\n\n\n\n\n\n\n
        \u5929<\/b><\/td>\n\u6587\u6863<\/b><\/td>\n\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<\/tr>\n
        05\/10\/2026<\/span><\/td>\nC\u00f4ng v\u0103n 7371\/CT-QLNT (C\u1ee5c Thu\u1ebf)<\/span><\/td>\nTr\u1ea3 l\u1eddi Chi h\u1ed9i vi\u00ean n\u00e9n g\u1ed7 Vi\u1ec7t Nam; ch\u00ednh s\u00e1ch thu\u1ebf GTGT v\u1edbi ph\u1ee5 ph\u1ea9m g\u1ed7 th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo C\u00f4ng v\u0103n 4582 v\u00e0 3546<\/span><\/td>\n<\/tr>\n
        18\/8\/2026<\/span><\/td>\nV\u0103n b\u1ea3n 01\/CV-CHVNG (Chi h\u1ed9i vi\u00ean n\u00e9n g\u1ed7 Vi\u1ec7t Nam)<\/span><\/td>\nH\u1ecfi C\u1ee5c Thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n
        13\/8\/2026<\/span><\/td>\nC\u00f4ng v\u0103n 2362\/LNKL-SDR (C\u1ee5c L\u00e2m nghi\u1ec7p v\u00e0 Ki\u1ec3m l\u00e2m, B\u1ed9 NN&MT)<\/span><\/td>\nX\u00e1c \u0111\u1ecbnh ph\u1ee5 ph\u1ea9m g\u1ed7 l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n
        29\/5\/2026<\/span><\/td>\nC\u00f4ng v\u0103n 3546\/CT-CS (C\u1ee5c Thu\u1ebf)<\/span><\/td>\nH\u01b0\u1edbng d\u1eabn c\u00e1c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 Hi\u1ec7p h\u1ed9i G\u1ed7 v\u00e0 L\u00e2m s\u1ea3n Vi\u1ec7t Nam: t\u1eeb 01\/01\/2026, kh\u00e2u b\u00e1n gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p<\/span><\/td>\n<\/tr>\n
        13\/4\/2026<\/span><\/td>\nC\u00f4ng v\u0103n 4582\/BTC-CST (B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/td>\nH\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf GTGT v\u1edbi g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u6c47\u7f16\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6<\/b><\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
        \u6587\u6863<\/b><\/td>\n\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n\u5185\u5bb9\u6982\u8981<\/b><\/td>\n<\/tr>\n
        \u589e\u503c\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/span><\/td>\n26\/11\/2024 (hi\u1ec7u l\u1ef1c 01\/7\/2025)<\/span><\/td>\nKho\u1ea3n 1 \u0110i\u1ec1u 5: \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf; \u0110i\u1ec1u 9: thu\u1ebf su\u1ea5t 0%, 5%, 10%; \u0110i\u1ec1u 14: kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<\/tr>\n
        Lu\u1eadt s\u1ed1 149\/2025\/QH15 s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf GTGT<\/span><\/td>\n11\/12\/2025<\/span><\/td>\n\u0110i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 1 s\u1eeda \u0111\u1ed5i kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT (\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf)<\/span><\/td>\n<\/tr>\n
        \u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n01\/7\/2025<\/span><\/td>\nKho\u1ea3n 1 \u0110i\u1ec1u 4: \u0111\u1ecbnh ngh\u0129a s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng; kho\u1ea3n 3 \u0110i\u1ec1u 19: thu\u1ebf su\u1ea5t 5% (tr\u1eeb g\u1ed7, m\u0103ng); kho\u1ea3n 6 \u0110i\u1ec1u 23: khai sai s\u00f3t thu\u1ebf \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<\/tr>\n
        \u7b2c359\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n31\/12\/2025<\/span><\/td>\nS\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, g\u1ed3m kho\u1ea3n 1b \u0110i\u1ec1u 4<\/span><\/td>\n<\/tr>\n
        Th\u00f4ng t\u01b0 26\/2025\/TT-BNNMT<\/span><\/td>\n24\/6\/2025<\/span><\/td>\nQuy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd l\u00e2m s\u1ea3n; kho\u1ea3n 2 \u0110i\u1ec1u 3 \u0111\u1ecbnh ngh\u0129a g\u1ed7 tr\u00f2n<\/span><\/td>\n<\/tr>\n
        \u901a\u51fd 84\/2025\/TT-BNNMT<\/span><\/td>\n31\/12\/2025<\/span><\/td>\n\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 b\u1ed5 sung kho\u1ea3n 15 v\u00e0o \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2025\/TT-BNNMT<\/span><\/td>\n<\/tr>\n
        C\u00f4ng v\u0103n 4582\/BTC-CST<\/span><\/td>\n13\/4\/2026<\/span><\/td>\nCh\u00ednh s\u00e1ch thu\u1ebf GTGT v\u1edbi g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng t\u1eeb 01\/01\/2026<\/span><\/td>\n<\/tr>\n
        \u5b98\u65b9\u6587\u4ef6 3546\/CT-CS<\/span><\/td>\n29\/5\/2026<\/span><\/td>\nH\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t cho c\u00e1c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/td>\n<\/tr>\n
        C\u00f4ng v\u0103n 2362\/LNKL-SDR<\/span><\/td>\n13\/8\/2026<\/span><\/td>\nX\u00e1c \u0111\u1ecbnh ph\u1ee5 ph\u1ea9m g\u1ed7 l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n
        Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP)<\/span><\/td>\n\u0110i\u1ec1u 19<\/span><\/td>\nX\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, giai \u0111o\u1ea1n tr\u01b0\u1edbc 01\/7\/2026<\/span><\/td>\n<\/tr>\n
        \u901a\u51fd 91\/2026\/TT-BTC<\/span><\/td>\n\u7b2c\u5341\u6761<\/span><\/td>\nX\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, t\u1eeb 01\/7\/2026<\/span><\/td>\n<\/tr>\n
        C\u00f4ng v\u0103n 7371\/CT-QLNT<\/span><\/td>\n05\/10\/2026<\/span><\/td>\n\u00c1p d\u1ee5ng th\u1ed1ng nh\u1ea5t ch\u00ednh s\u00e1ch cho ph\u1ee5 ph\u1ea9m g\u1ed7 ng\u00e0nh vi\u00ean n\u00e9n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        “Kh\u00f4ng ch\u1ecbu thu\u1ebf” kh\u00e1c “kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p” ra sao?<\/b><\/h2>\n

        \u0110\u00e2y l\u00e0 \u0111i\u1ec3m ph\u00e2n bi\u1ec7t quan tr\u1ecdng nh\u1ea5t. Hai tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u kh\u00f4ng ph\u00e1t sinh thu\u1ebf \u0111\u1ea7u ra, nh\u01b0ng h\u1ec7 qu\u1ea3 v\u1edbi thu\u1ebf \u0111\u1ea7u v\u00e0o tr\u00e1i ng\u01b0\u1ee3c nhau.<\/span><\/p>\n\n\n\n\n\n
        \u6807\u51c6<\/b><\/td>\n\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e<\/b><\/td>\n\u65e0\u9700\u7533\u62a5\u6216\u7f34\u7eb3\u589e\u503c\u7a0e\u3002<\/b><\/td>\n<\/tr>\n
        \u00c1p d\u1ee5ng cho<\/span><\/td>\nT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra; kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><\/td>\nDN, HTX, LHHTX mua r\u1ed3i b\u00e1n cho DN, HTX, LHHTX kh\u00e1c<\/span><\/td>\n<\/tr>\n
        \u8fdb\u9879\u589e\u503c\u7a0e<\/span><\/td>\nKh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n (kho\u1ea3n 27 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT)<\/span><\/td>\n\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Kho\u1ea3n 27 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

        \n

        “27. C\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt n\u00e0y.”<\/span><\/p>\n<\/blockquote>\n

        G\u1ed7 tr\u00f2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao theo Th\u00f4ng t\u01b0 26\/2025\/TT-BNNMT?<\/b><\/h2>\n

        Kh\u00e1i ni\u1ec7m g\u1ed7 tr\u00f2n gi\u00fap ph\u00e2n bi\u1ec7t nguy\u00ean li\u1ec7u g\u1ed7 nguy\u00ean khai v\u1edbi ph\u1ee5 ph\u1ea9m. Theo kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2025\/TT-BNNMT, g\u1ed7 tr\u00f2n l\u00e0 g\u1ed7 nguy\u00ean khai, c\u00f2n nguy\u00ean h\u00ecnh d\u1ea1ng sau khai th\u00e1c ch\u01b0a c\u1eaft kh\u00fac ho\u1eb7c \u0111\u00e3 c\u1eaft kh\u00fac, g\u1ed7 b\u00f3c v\u1ecf, g\u1ed7 l\u00f3c l\u00f5i (ch\u1ec9 c\u00f2n ph\u1ea7n g\u1ed7 l\u00f5i) c\u00f3 k\u00edch th\u01b0\u1edbc thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n