{"id":224777,"date":"2019-06-04T17:18:02","date_gmt":"2019-06-04T10:18:02","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=224777"},"modified":"2025-01-08T10:07:04","modified_gmt":"2025-01-08T03:07:04","slug":"doi-tuong-khong-chiu-thue-gtgt","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/doi-tuong-khong-chiu-thue-gtgt\/","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT"},"content":{"rendered":"<div id=\"noi-dung-cong-viec\" class=\"\">\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><em><span style=\"text-decoration: underline;\">H\u1ecfi:<\/span><\/em> C\u00f4ng ty t\u00f4i chuy\u00ean s\u1ea3n xu\u1ea5t v\u00e0 gia c\u00f4ng ph\u1ea7n m\u1ec1m, v\u1eady c\u00f4ng ty t\u00f4i c\u00f3 n\u1eb1m trong\u00a0 danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT? Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT?<\/span><\/p>\n<figure id=\"attachment_231864\" aria-describedby=\"caption-attachment-231864\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231864\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Doi-tuong-khong-chiu-thue-GTGT.jpeg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT\" width=\"600\" height=\"451\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Doi-tuong-khong-chiu-thue-GTGT.jpeg 719w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Doi-tuong-khong-chiu-thue-GTGT-300x225.jpeg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231864\" class=\"wp-caption-text\"><em>Ph\u1ea7n m\u1ec1m c\u00f3 ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT?<\/em><\/figcaption><\/figure>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n Gtax xin chia s\u1ebb v\u1edbi b\u1ea1n v\u1ec1 n\u1ed9i dung tr\u00ean nh\u01b0 sau:<\/span><\/em><\/p>\n<p><span style=\"font-size: 105%; font-family: arial, helvetica, sans-serif;\">T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng(GTGT) \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam. Ngo\u00e0i c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu\u00a0thu\u1ebf, ph\u00e1p lu\u1eadt c\u00f2n quy \u0111\u1ecbnh c\u00f3 26 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, sau \u0111\u00e2y K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau:<\/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\/doi-tuong-khong-chiu-thue-gtgt\/#Danh_sach_nhom_doi_tuong_khong_chiu_thue_GTGT\" >Danh s\u00e1ch nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/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\/doi-tuong-khong-chiu-thue-gtgt\/#Cac_muc_thue_suat_gia_tri_gia_tang_khac\" >C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e1c<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_nhom_doi_tuong_khong_chiu_thue_GTGT\"><\/span>Danh s\u00e1ch nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/div>\n<div id=\"noi-dung-cong-vi\u1ec7c\" class=\"CategoryContent\">\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i 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.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">S\u1ea3n ph\u1ea9m l\u00e0 gi\u1ed1ng v\u1eadt nu\u00f4i, gi\u1ed1ng c\u00e2y tr\u1ed3ng l\u00e0 s\u1ea3n ph\u1ea9m do c\u00e1c c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u, kinh doanh th\u01b0\u01a1ng m\u1ea1i c\u00f3 gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh gi\u1ed1ng v\u1eadt nu\u00f4i, gi\u1ed1ng c\u00e2y tr\u1ed3ng do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea5p. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m l\u00e0 gi\u1ed1ng v\u1eadt nu\u00f4i, gi\u1ed1ng c\u00e2y tr\u1ed3ng thu\u1ed9c lo\u1ea1i Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh ti\u00eau chu\u1ea9n, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n do nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">T\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p;\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u00f3n l\u00e0 c\u00e1c lo\u1ea1i ph\u00e2n h\u1eefu c\u01a1 v\u00e0 ph\u00e2n v\u00f4 c\u01a1;\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Th\u1ee9c \u0103n cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c, bao g\u1ed3m c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u01b0a qua ch\u1ebf bi\u1ebfn, c\u00e1c lo\u1ea1i th\u1ee9c \u0103n kh\u00e1c d\u00f9ng cho gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n v\u00e0 v\u1eadt nu\u00f4i kh\u00e1c, c\u00e1c ch\u1ea5t ph\u1ee5 gia th\u1ee9c \u0103n ch\u0103n nu\u00f4i (nh\u01b0 premix, ho\u1ea1t ch\u1ea5t v\u00e0 ch\u1ea5t mang);\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">T\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd l\u00e0 t\u00e0u c\u00f3 c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh t\u1eeb 90CV tr\u1edf l\u00ean l\u00e0m ngh\u1ec1 khai th\u00e1c h\u1ea3i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ph\u1ee5c v\u1ee5 khai th\u00e1c h\u1ea3i s\u1ea3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 khai th\u00e1c, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m cho t\u00e0u c\u00e1 c\u00f3 t\u1ed5ng c\u00f4ng su\u1ea5t m\u00e1y ch\u00ednh t\u1eeb 90CV tr\u1edf l\u00ean l\u00e0m ngh\u1ec1 khai th\u00e1c h\u1ea3i s\u1ea3n ho\u1eb7c d\u1ecbch v\u1ee5 h\u1eadu c\u1ea7n ph\u1ee5c v\u1ee5 khai th\u00e1c h\u1ea3i s\u1ea3n;\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">S\u1ea3n ph\u1ea9m mu\u1ed1i \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb n\u01b0\u1edbc bi\u1ec3n, mu\u1ed1i m\u1ecf t\u1ef1 nhi\u00ean, mu\u1ed1i tinh, mu\u1ed1i i-\u1ed1t m\u00e0 th\u00e0nh ph\u1ea7n ch\u00ednh l\u00e0 Na-tri-clo-rua (NaCl).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Nh\u00e0 \u1edf thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc do Nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">\u00a0B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kho\u1ebb, b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi h\u1ecdc, c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m kh\u00e1c li\u00ean quan \u0111\u1ebfn con ng\u01b0\u1eddi; b\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i, b\u1ea3o hi\u1ec3m c\u00e2y tr\u1ed3ng, c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p kh\u00e1c; b\u1ea3o hi\u1ec3m t\u00e0u, thuy\u1ec1n, trang thi\u1ebft b\u1ecb v\u00e0 c\u00e1c d\u1ee5ng c\u1ee5 c\u1ea7n thi\u1ebft kh\u00e1c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n; t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, kinh doanh ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">D\u1ecbch v\u1ee5 y t\u1ebf, d\u1ecbch v\u1ee5 th\u00fa y, bao g\u1ed3m d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, ph\u00f2ng b\u1ec7nh cho ng\u01b0\u1eddi v\u00e0 v\u1eadt nu\u00f4i, d\u1ecbch v\u1ee5 sinh \u0111\u1ebb c\u00f3 k\u1ebf ho\u1ea1ch, d\u1ecbch v\u1ee5 \u0111i\u1ec1u d\u01b0\u1ee1ng s\u1ee9c kho\u1ebb, ph\u1ee5c h\u1ed3i ch\u1ee9c n\u0103ng cho ng\u01b0\u1eddi b\u1ec7nh, d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt; v\u1eadn chuy\u1ec3n ng\u01b0\u1eddi b\u1ec7nh, d\u1ecbch v\u1ee5 cho thu\u00ea ph\u00f2ng b\u1ec7nh, gi\u01b0\u1eddng b\u1ec7nh c\u1ee7a c\u00e1c c\u01a1 s\u1edf y t\u1ebf; x\u00e9t nghi\u1ec7m, chi\u1ebfu, ch\u1ee5p, m\u00e1u v\u00e0 ch\u1ebf ph\u1ea9m m\u00e1u d\u00f9ng cho ng\u01b0\u1eddi b\u1ec7nh.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch v\u00e0 Internet ph\u1ed5 c\u1eadp theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7; D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam (chi\u1ec1u \u0111\u1ebfn).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">\u00a0D\u1ecbch v\u1ee5 duy tr\u00ec v\u01b0\u1eddn th\u00fa, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean, c\u00e2y xanh \u0111\u01b0\u1eddng ph\u1ed1, chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng; d\u1ecbch v\u1ee5 tang l\u1ec5.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Duy tu, s\u1eeda ch\u1eefa, x\u00e2y d\u1ef1ng b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n, v\u1ed1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00e0 nh\u00e0 \u1edf cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">D\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Trong nh\u00f3m n\u00e0y c\u00f2n bao h\u00e0m lu\u00f4n c\u00e1c kho\u1ea3n\u00a0ti\u1ec1n \u0103n, ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n h\u1ecdc sinh, n\u1ed9i tr\u00fa\u00a0v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c thu h\u1ed9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 d\u1ea1y ngh\u1ec1 v\u00e0 h\u1ecdc ngh\u1ec1 c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf.\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o m\u00e0 ch\u1ec9 t\u1ed5 ch\u1ee9c thi, c\u1ea5p ch\u1ee9ng ch\u1ec9 trong quy tr\u00ecnh \u0111\u00e0o t\u1ea1o th\u00ec ho\u1ea1t \u0111\u1ed9ng t\u1ed5 ch\u1ee9c thi v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 thi v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 kh\u00f4ng thu\u1ed9c quy tr\u00ecnh \u0111\u00e0o t\u1ea1o th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Ph\u00e1t s\u00f3ng truy\u1ec1n thanh, truy\u1ec1n h\u00ecnh b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Xu\u1ea5t b\u1ea3n, nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh b\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin chuy\u00ean ng\u00e0nh, s\u00e1ch ch\u00ednh tr\u1ecb, s\u00e1ch gi\u00e1o khoa,&#8230;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">\u00a0V\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch\u00a0c\u00f4ng c\u1ed9ng\u00a0g\u1ed3m v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, xe \u0111i\u1ec7n (bao g\u1ed3m c\u1ea3 t\u00e0u \u0111i\u1ec7n) theo c\u00e1c tuy\u1ebfn trong n\u1ed9i t\u1ec9nh, trong \u0111\u00f4 th\u1ecb v\u00e0 c\u00e1c tuy\u1ebfn l\u00e2n c\u1eadn ngo\u1ea1i t\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao th\u00f4ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">V\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">\u00a0H\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7.\u00a0<strong>Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/strong><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">V\u00e0ng nh\u1eadp kh\u1ea9u d\u1ea1ng th\u1ecfi, mi\u1ebfng v\u00e0 c\u00e1c lo\u1ea1i v\u00e0ng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ebf t\u00e1c th\u00e0nh s\u1ea3n ph\u1ea9m m\u1ef9 ngh\u1ec7, \u0111\u1ed3 trang s\u1ee9c hay s\u1ea3n ph\u1ea9m kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c nh\u01b0ng t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">S\u1ea3n ph\u1ea9m nh\u00e2n t\u1ea1o d\u00f9ng \u0111\u1ec3 thay th\u1ebf cho b\u1ed9 ph\u1eadn c\u01a1 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi b\u1ec7nh, bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m l\u00e0 b\u1ed9 ph\u1eadn c\u1ea5y gh\u00e9p l\u00e2u d\u00e0i trong c\u01a1 th\u1ec3 ng\u01b0\u1eddi; n\u1ea1ng, xe l\u0103n v\u00e0 d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng kh\u00e1c d\u00f9ng cho ng\u01b0\u1eddi t\u00e0n t\u1eadt.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">C\u00e1c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c\u00a0b\u00e1n mi\u1ec5n thu\u1ebf \u1edf c\u00e1c c\u1eeda h\u00e0ng b\u00e1n h\u00e0ng mi\u1ec5n thu\u1ebf, h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia do c\u01a1 quan d\u1ef1 tr\u1eef qu\u1ed1c gia b\u00e1n ra, c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ho\u1ea1t \u0111\u1ed9ng r\u00e0 ph\u00e1 bom m\u00ecn, v\u1eadt n\u1ed5 do c\u00e1c \u0111\u01a1n v\u1ecb qu\u1ed1c ph\u00f2ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">H\u00e0ng h\u00f3a thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u\u00a0trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nh\u01b0:\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7;\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng v\u00e0 v\u1eadt t\u01b0 c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t;\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">T\u00e0u bay (bao g\u1ed3m c\u1ea3 \u0111\u1ed9ng c\u01a1 t\u00e0u bay), d\u00e0n khoan, t\u00e0u th\u1ee7y thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u \u0111\u1ec3<\/span><i style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">\u00a0<\/i><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c thu\u00ea c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea, cho thu\u00ea l\u1ea1i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\u00a0nh\u01b0 chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam,\u00a0h\u00e0ng t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u; h\u00e0ng t\u1ea1m xu\u1ea5t kh\u1ea9u, t\u00e1i nh\u1eadp kh\u1ea9u; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i;\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mua b\u00e1n\u00a0gi\u1eefa n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c khu phi thu\u1ebf quan v\u00e0 gi\u1eefa c\u00e1c khu phi thu\u1ebf quan v\u1edbi nhau, &#8230; \u0111\u01a1n c\u1eed nh\u01b0:<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">T\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u1ea5p t\u00edn d\u1ee5ng, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ra n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh; d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng chi\u1ec1u \u0111i ra n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan; cung c\u1ea5p th\u1ebb c\u00e0o \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1, m\u1ec7nh gi\u00e1 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan); s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n; thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh trong khu phi thu\u1ebf quan, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u th\u00ec khi xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">X\u0103ng, d\u1ea7u b\u00e1n cho xe \u00f4 t\u00f4 c\u1ee7a c\u01a1 s\u1edf kinh doanh trong khu phi thu\u1ebf quan mua t\u1ea1i n\u1ed9i \u0111\u1ecba;\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Xe \u00f4 t\u00f4 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">\u00a0C\u00e1c d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf trong khu phi thu\u1ebf quan bao g\u1ed3m: cho thu\u00ea nh\u00e0, h\u1ed9i tr\u01b0\u1eddng, v\u0103n ph\u00f2ng, kh\u00e1ch s\u1ea1n, kho b\u00e3i; d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng; d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng (tr\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng trong khu phi thu\u1ebf quan);\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">C\u00e1c d\u1ecbch v\u1ee5 sau cung \u1ee9ng t\u1ea1i Vi\u1ec7t Nam cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i: thi \u0111\u1ea5u th\u1ec3 thao, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, v\u0103n h\u00f3a, gi\u1ea3i tr\u00ed, h\u1ed9i ngh\u1ecb, kh\u00e1ch s\u1ea1n, \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o, du l\u1ecbch l\u1eef h\u00e0nh; d\u1ecbch v\u1ee5 thanh to\u00e1n qua m\u1ea1ng; d\u1ecbch v\u1ee5 cung c\u1ea5p g\u1eafn v\u1edbi vi\u1ec7c b\u00e1n, ph\u00e2n ph\u1ed1i, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y n\u1ebfu thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Nh\u01b0 v\u1eady,\u00a0c\u00f4ng ty c\u1ee7a b\u1ea1n c\u00f3 l\u0129nh v\u1ef1c, nh\u00f3m ng\u00e0nh ngh\u1ec1 kinh doanh thu\u1ed9c danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_muc_thue_suat_gia_tri_gia_tang_khac\"><\/span>C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n\u00a0s\u1ea3n xu\u1ea5t, kinh doanh,\u00a0n\u1ebfu\u00a0c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p cung c\u1ea5p c\u00f3 th\u1ec3 c\u00f2n ch\u1ecbu c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t GTGT kh\u00e1c nh\u01b0:\u00a0<a href=\"https:\/\/gtax.vn\/english\/doi-tuong-chiu-thue-suat-0\/\">thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng 0%<\/a>\u00a0 ho\u1eb7c <a href=\"https:\/\/gtax.vn\/english\/thue-suat-thue-gia-tri-gia-tang-gtgt-5\/\" target=\"_blank\" rel=\"noopener\" data-schema-attribute=\"\">thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%<\/a> ho\u1eb7c <a href=\"https:\/\/gtax.vn\/english\/thue-suat-thue-gia-tri-gia-tang-gtgt-10\/\" target=\"_blank\" rel=\"noopener\" data-schema-attribute=\"\">thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng 10%<\/a>. B\u1ea1n n\u00ean tham k\u1ef9 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1\u00a0<strong>\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong>,\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>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>H\u1ecfi: C\u00f4ng ty t\u00f4i chuy\u00ean s\u1ea3n xu\u1ea5t v\u00e0 gia c\u00f4ng ph\u1ea7n m\u1ec1m, v\u1eady c\u00f4ng ty t\u00f4i c\u00f3 n\u1eb1m trong\u00a0 danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT? Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT? K\u1ebf to\u00e1n Gtax xin chia s\u1ebb v\u1edbi b\u1ea1n v\u1ec1 n\u1ed9i dung tr\u00ean nh\u01b0 sau: T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p s\u1ea3n [&#8230;]\n","protected":false},"author":1,"featured_media":231864,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[543,533,497],"tags":[824],"class_list":["post-224777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thu-tuc","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\/224777"}],"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=224777"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224777\/revisions"}],"predecessor-version":[{"id":231867,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224777\/revisions\/231867"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231864"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=224777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=224777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=224777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}