{"id":205503,"date":"2017-07-28T16:41:08","date_gmt":"2017-07-28T09:41:08","guid":{"rendered":"https:\/\/gtax.vn\/?p=205503"},"modified":"2025-02-19T09:39:11","modified_gmt":"2025-02-19T02:39:11","slug":"phuong-phap-tinh-thue-gtgt","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/phuong-phap-tinh-thue-gtgt\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 2 <strong>ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/strong> g\u1ed3m: T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p c\u00f3 c\u00e1ch t\u00ednh, \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m kh\u00e1c nhau &#8230; \u0111\u1ec3 hi\u1ec3u r\u00f5 2 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT n\u00e0y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung &#8220;<em>Kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/em>&#8221; \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/phuong-phap-tinh-thue-gtgt\/#Tinh_thue_GTGT_theo_phuong_phap_truc_tiep\" >T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/phuong-phap-tinh-thue-gtgt\/#Tinh_thue_GTGT_theo_phuong_phap_khau_tru\" >T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/phuong-phap-tinh-thue-gtgt\/#Mot_so_diem_khac_nhau_giua_phuong_phap_tinh_thue_GTGT\" >M\u1ed9t s\u1ed1 \u0111i\u1ec3m kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tinh_thue_GTGT_theo_phuong_phap_truc_tiep\"><\/span>T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">c\u00f3 ngh\u0129a l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu thu v\u1ec1 v\u00e0 chi ph\u00ed b\u1ecf ra \u0111\u00e3 bao g\u1ed3m c\u1ea3 thu\u1ebf, kh\u00f4ng t\u00e1ch ri\u00eang ra th\u00e0nh 2 ph\u1ea7n: Doanh thu t\u00ednh thu\u1ebf ( Ch\u01b0a c\u00f3 thu\u1ebf) v\u00e0 thu\u1ebf. <\/span><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">Do v\u1eady, \u0111\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd theo c\u00f4ng th\u1ee9c:<\/span><\/em><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>Thu\u1ebf ph\u1ea3i n\u1ed9p = (T\u1ed5ng Doanh thu \u2013 t\u1ed5ng chi ph\u00ed) x thu\u1ebf su\u1ea5t<\/strong><\/span><br \/>\n<span style=\"color: #0000ff;\"><strong>(ho\u1eb7c) \u00a0\u00a0\u00a0\u00a0 = T\u1ed5ng doanh thu x thu\u1ebf su\u1ea5t \u2013 t\u1ed5ng chi ph\u00ed x thu\u1ebf su\u1ea5t.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">Hai c\u00f4ng th\u1ee9c n\u00e0y ra d\u00f9 nh\u00ecn qua c\u00f3 v\u1ebb\u2026gi\u1ed1ng nhau, nh\u01b0ng trong tr\u01b0\u1eddng h\u1ee3p thu\u1ebf su\u1ea5t \u0111\u1ea7u ra v\u1edbi thu\u1ebf su\u1ea5t \u0111\u1ea7u v\u00e0o kh\u00e1c nhau th\u00ec s\u1ebd t\u00ednh theo c\u00f4ng th\u1ee9c th\u1ee9 2).<\/span><\/p>\n<figure id=\"attachment_231813\" aria-describedby=\"caption-attachment-231813\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231813\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-tinh-thue-gtgt-2.jpg\" alt=\"Kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp\" width=\"600\" height=\"380\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-tinh-thue-gtgt-2.jpg 596w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-tinh-thue-gtgt-2-300x190.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231813\" class=\"wp-caption-text\"><em>T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 ngh\u0129a l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu thu v\u1ec1 v\u00e0 chi ph\u00ed b\u1ecf ra \u0111\u00e3 bao g\u1ed3m thu\u1ebf<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Tinh_thue_GTGT_theo_phuong_phap_khau_tru\"><\/span>T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><em><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">th\u00ec hi\u1ec3u theo ngh\u0129a ng\u01b0\u1ee3c l\u1ea1i:<\/span><\/em><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>T\u1ed5ng gi\u00e1 thanh to\u00e1n = Doanh thu ch\u01b0a thu\u1ebf + Thu\u1ebf<\/strong><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">hai kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u00f3c t\u00e1ch ra ri\u00eang bi\u1ec7t v\u00e0 theo d\u00f5i ri\u00eang ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">T\u1ed5ng gi\u00e1 thanh to\u00e1n l\u00e0 theo d\u00f5i t\u1ed5ng s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu ( N\u1ebfu b\u00e1n h\u00e0ng) ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 ( n\u1ebfu mua h\u00e0ng);<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">Doanh thu ch\u01b0a thu\u1ebf theo d\u00f5i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 trong vi\u1ec7c t\u00ednh to\u00e1n doanh thu ( n\u1ebfu b\u00e1n h\u00e0ng) v\u00e0 chi ph\u00ed ( n\u1ebfu mua h\u00e0ng) \u0111\u1ec3 t\u00ednh ra l\u00e3i, l\u1ed7 th\u1ef1c s\u1ef1 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">Thu\u1ebf \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc. \u01b0u \u0111i\u1ec3m c\u1ee7a n\u00f3 l\u00e0 c\u00f3 th\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p ( khi ph\u00e1t sinh doanh thu) v\u00e0 t\u1ed5ng thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ( khi ph\u00e1t sinh chi ph\u00ed) m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 nhanh ch\u00f3ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">N\u1ebfu:<\/span><\/span><\/em><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\"><strong>Thu\u1ebf ph\u1ea3i n\u1ed9p &gt; thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/strong> C\u00f2n ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc s\u1ed1 ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\"><strong>Thu\u1ebf ph\u1ea3i n\u1ed9p &lt; Thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong>: \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y. <\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">N\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 3 th\u00e1ng li\u00ean ti\u1ebfp c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf n\u00e0y (hay c\u00f2n g\u1ecdi l\u00e0 ho\u00e0n thu\u1ebf)<\/span><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mot_so_diem_khac_nhau_giua_phuong_phap_tinh_thue_GTGT\"><\/span>M\u1ed9t s\u1ed1 \u0111i\u1ec3m kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_231817\" aria-describedby=\"caption-attachment-231817\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231817 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/Khac-nhau-giua-phuong-phap-tinh-thue-GTGT-1.jpg\" alt=\"Kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT\" width=\"600\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/Khac-nhau-giua-phuong-phap-tinh-thue-GTGT-1.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/Khac-nhau-giua-phuong-phap-tinh-thue-GTGT-1-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231817\" class=\"wp-caption-text\"><em>Kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT: N\u1ebfu DN \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ti\u1ebft m\u1ee5c ho\u00e0n thu\u1ebf GTGT<\/em><\/figcaption><\/figure>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp kh\u00f4ng ph\u1ea3i thu\u1ebf gi\u00e1n thu, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd tr\u1eeb v\u00e0o doanh thu thu\u1ea7n cu\u1ed1i k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang n\u00ean kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu thu\u1ea7n cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u00ednh thu\u1ebf theo pp tr\u1ef1c ti\u1ebfp s\u1ebd c\u00f3 hi\u1ec7n t\u01b0\u1ee3ng \u0111\u00e1nh tr\u00f9ng thu\u1ebf ( t\u1ee9c l\u00e0 \u0111\u00e1nh nhi\u1ec1u l\u1ea7n thu\u1ebf tr\u00ean c\u00f9ng m\u1ed9t m\u1ee9c doanh thu), thu\u1ebf kh\u1ea5u tr\u1eeb kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c h\u1ea1n ch\u1ebf n\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u00ednh thu\u1ebf GTGT theo pp tr\u1ef1c ti\u1ebfp th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, nh\u1eefng c\u01a1 s\u1edf kinh doanh h\u1ed9 gia \u0111\u00ecnh,\u2026.v\u00e0 s\u1eed d\u1ee5ng ho\u00e0 \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng ( kh\u00f4ng t\u00ednh thu\u1ebf ) \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c c\u01a1 s\u1edf kd c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n GTGT ( Ghi r\u00f5 doanh thu ch\u01b0a thu\u1ebf, thu\u1ebf v\u00e0 t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">N\u1ebfu DN \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf theo<em> ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ti\u1ebft m\u1ee5c ho\u00e0n thu\u1ebf GTGT<\/em> c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng c\u00f3 N\u1ee3 tk 133 v\u00e0 C\u00f3 tk 333 c\u00f2n n\u1ebfu DN m\u00e0 \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec \u0111\u1ebfn khi DN n\u1ed9p thu\u1ebf c\u00f3 ti\u1ebft m\u1ee5c N\u1ee3 tk 333 v\u00e0 c\u00f3 tk 133 . C\u00f3 ngh\u0129a l\u00e0 n\u1ebfu DN c\u00f3 nhi\u1ec1u thu\u1ebf \u0111\u1ea7u v\u00e0o h\u01a1n thu\u1ebf \u0111\u1ea7u ra th\u00ec DN \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\">Doanh nghi\u1ec7p <strong>\u00e1p d\u1ee5ng thu\u1ebf tr\u1ef1c ti\u1ebfp:\u00a0<\/strong> t\u1ee9c l\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p = thu\u1ebf VAT <strong>x<\/strong> m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\"><strong>Thu\u1ebf n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong>: thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng thu\u1ebf \u0111\u1ea7u ra <strong>\u2013<\/strong> thu\u1ebf \u0111\u1ea7u v\u00e0o<\/span><br \/>\n<span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\"><em>trong \u0111\u00f3:<\/em><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\"><em>thu\u1ebf \u0111\u1ea7u ra = t\u1ed5ng g\u00eda thanh to\u00e1n(c\u00f3 VAT) <strong>&#8211;<\/strong> gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n(kh\u00f4ng c\u00f3 thu\u1ebf VAT)<\/em><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 12pt; font-family: Arial, Helvetica, sans-serif;\"><em>thu\u1ebf \u0111\u1ea7u v\u00e0o = t\u1ed5ng gi\u00e1 thanh to\u00e1n(c\u00f3 VAT) <strong>&#8211;<\/strong> gi\u00e1 tr\u1ecb h\u00e0ng mua ghi tr\u00ean h\u00f3a \u0111\u01a1n( kh\u00f4ng c\u00f3 thu\u1ebf VAT)<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1 s\u1ef1 <strong>kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/strong> theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp,\u00a0K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 lu\u00f4n lu\u00f4n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u1ed1t nh\u1ea5t. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>C\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT g\u1ed3m: T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p c\u00f3 c\u00e1ch t\u00ednh, \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m kh\u00e1c nhau &#8230; \u0111\u1ec3 hi\u1ec3u r\u00f5 2 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT n\u00e0y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung [&#8230;]\n","protected":false},"author":1,"featured_media":231813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533,497],"tags":[824],"class_list":["post-205503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","category-khai-bao-thue-tndn","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/205503"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=205503"}],"version-history":[{"count":12,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/205503\/revisions"}],"predecessor-version":[{"id":236039,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/205503\/revisions\/236039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231813"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=205503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=205503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=205503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}