{"id":225352,"date":"2019-06-19T15:29:09","date_gmt":"2019-06-19T08:29:09","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225352"},"modified":"2024-12-03T14:02:02","modified_gmt":"2024-12-03T07:02:02","slug":"thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/thue-gia-tri-gia-tang\/","title":{"rendered":"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><span style=\"text-decoration: underline;\">H\u1ecfi:<\/span><\/em><strong> Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec?<\/strong> C\u00f3 m\u1ea5y lo\u1ea1i thu\u1ebf GTGT? \u00a0<\/span><\/p>\n<p><span style=\"font-size: 105%;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">K\u1ebf to\u00e1n Gtax xin chia s\u1ebb v\u1edbi b\u1ea1n nh\u01b0 sau:<\/span><\/em><\/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\/thue-gia-tri-gia-tang\/#Thue_gia_tri_gia_tang_la_gi\" >Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec?<\/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\/thue-gia-tri-gia-tang\/#Phan_loai_thue_suat_thue_GTGT\" >Ph\u00e2n lo\u1ea1i thu\u1ebf su\u1ea5t thu\u1ebf GTGT?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/thue-gia-tri-gia-tang\/#Doi_tuong_khong_chiu_thue_GTGT\" >\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/thue-gia-tri-gia-tang\/#Doi_tuong_chiu_thue_suat_0\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 0%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/thue-gia-tri-gia-tang\/#Doi_tuong_chiu_thue_suat_5\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 5%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/thue-gia-tri-gia-tang\/#Doi_tuong_chiu_thue_suat_10\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 10%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/thue-gia-tri-gia-tang\/#Danh_muc_ty_le_thue_suat_tren_doanh_thu\" >Danh m\u1ee5c t\u1ef7 l\u1ec7 % thu\u1ebf su\u1ea5t tr\u00ean doanh thu<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thue_gia_tri_gia_tang_la_gi\"><\/span>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"pintro\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> (GTGT) l\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng.\u00a0<\/span><\/p>\n<figure id=\"attachment_231592\" aria-describedby=\"caption-attachment-231592\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231592 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-gtgt-VAT-2-e1616988188783.jpg\" alt=\"c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thue vat gtgt\" width=\"600\" height=\"321\" title=\"\"><figcaption id=\"caption-attachment-231592\" class=\"wp-caption-text\"><em>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_thue_suat_thue_GTGT\"><\/span>Ph\u00e2n lo\u1ea1i thu\u1ebf su\u1ea5t thu\u1ebf GTGT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_khong_chiu_thue_GTGT\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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. <\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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:\u00a0<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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;\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\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;\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, kinh doanh ch\u1ee9ng kho\u00e1n&#8230;<\/span><\/li>\n<li>&#8230;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>(<a href=\"https:\/\/gtax.vn\/english\/doi-tuong-khong-chiu-thue-gtgt\/\" target=\"_blank\" rel=\"noopener\">Xem chi ti\u1ebft<\/a> \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i \u0111\u00e2y)<\/em><\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_suat_0\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 0%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u00a0<strong>Thu\u1ebf su\u1ea5t GTGT<\/strong> l\u00e0 0% l\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu <strong>thu\u1ebf GTGT<\/strong> khi xu\u1ea5t kh\u1ea9u.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u00a0H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, cung \u1ee9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u00e0\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u00a0Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u c\u00f3 m\u1ee9c <strong>thu\u1ebf GTGT l\u00e0 0%<\/strong>. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i th\u00ec <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/doi-tuong-khong-chiu-thue-gtgt\/\" target=\"_blank\" rel=\"noopener\"><strong>kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT<\/strong><\/a>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">(<a href=\"https:\/\/gtax.vn\/english\/doi-tuong-chiu-thue-suat-0\/\" target=\"_blank\" rel=\"noopener\">Xem chi ti\u1ebft<\/a> \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 0%)<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_suat_5\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 5%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>M\u1ee9c<\/strong> thu\u1ebf su\u1ea5t 5%\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng hay kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu\u1ebf su\u1ea5t <strong>thu\u1ebf GTGT 5%<\/strong> \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t,<i>\u00a0<\/i>kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai, \u0111\u00f3ng b\u00ecnh v\u00e0 c\u00e1c lo\u1ea1i n\u01b0\u1edbc gi\u1ea3i kh\u00e1t kh\u00e1c.<\/span><\/li>\n<li>Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng.<\/li>\n<li>D\u1ecbch v\u1ee5 \u0111\u00e0o \u0111\u1eafp, n\u1ea1o v\u00e9t<span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">\u00a0k\u00eanh, m\u01b0\u01a1ng, ao h\u1ed3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; nu\u00f4i tr\u1ed3ng, ch\u0103m s\u00f3c, ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng; s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p (tr\u1eeb n\u1ea1o, v\u00e9t k\u00eanh m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng\u00a0l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf).<\/span><\/li>\n<li>\u00a0&#8230;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">(<a href=\"https:\/\/gtax.vn\/english\/thue-suat-thue-gia-tri-gia-tang-gtgt-5\/\" target=\"_blank\" rel=\"noopener\">Xem chi ti\u1ebft <\/a>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 5%)<\/p>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_231584\" aria-describedby=\"caption-attachment-231584\" style=\"width: 562px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231584 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-gtgt-vat-5.jpg\" alt=\"thu\u1ebf gtgt\" width=\"562\" height=\"320\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-gtgt-vat-5.jpg 562w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-gtgt-vat-5-300x171.jpg 300w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><figcaption id=\"caption-attachment-231584\" class=\"wp-caption-text\"><em>Thu\u1ebf GTGT 5% \u00e1p d\u1ee5ng cho: N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t,&#8230;<\/em><\/figcaption><\/figure>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_suat_10\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 10%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>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 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf GTGT 0% ho\u1eb7c thu\u1ebf GTGT 5%\u00a0th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 10%.<\/li>\n<li>\u00a0M\u1ee9c thu\u1ebf su\u1ea5t 10%\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng hay kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<li>\u00a0Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c thu h\u1ed3i \u0111\u1ec3 t\u00e1i ch\u1ebf, s\u1eed d\u1ee5ng l\u1ea1i khi b\u00e1n ra \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m b\u00e1n ra.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">(<a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/thue-suat-thue-gia-tri-gia-tang-gtgt-10\/\" target=\"_blank\" rel=\"noopener\">Xem chi ti\u1ebft<\/a> \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 10%)<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_muc_ty_le_thue_suat_tren_doanh_thu\"><\/span>Danh m\u1ee5c t\u1ef7 l\u1ec7 % thu\u1ebf su\u1ea5t tr\u00ean doanh thu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u1ea3ng &#8220;Danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu&#8221; ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">1) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 1%<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a (tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">2) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 5%<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">&#8211; D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa, kinh doanh kh\u00e1ch s\u1ea1n, nh\u00e0 ngh\u1ec9, nh\u00e0 tr\u1ecd;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">&#8211; D\u1ecbch v\u1ee5 cho thu\u00ea nh\u00e0, \u0111\u1ea5t, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, cho thu\u00ea t\u00e0i s\u1ea3n v\u00e0 \u0111\u1ed3 d\u00f9ng c\u00e1 nh\u00e2n kh\u00e1c;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">&#8211; D\u1ecbch v\u1ee5 cho thu\u00ea kho b\u00e3i, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; B\u1ed1c x\u1ebfp h\u00e0ng h\u00f3a v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kh\u00e1c li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i nh\u01b0 kinh doanh b\u1ebfn b\u00e3i, b\u00e1n v\u00e9, tr\u00f4ng gi\u1eef ph\u01b0\u01a1ng ti\u1ec7n;<\/span><\/p>\n<p><span style=\"font-size: 105%;\">&#8211; &#8230;<\/span><\/p>\n<p>(<a href=\"https:\/\/gtax.vn\/wp-admin\/post.php?post=225384&amp;action=edit\" target=\"_blank\" rel=\"noopener\">xem chi ti\u1ebft<\/a> Danh m\u1ee5c t\u1ef7 l\u1ec7 % thu\u1ebf su\u1ea5t tr\u00ean doanh thu)<\/p>\n<p>Qua n\u1ed9i dung b\u00e0i t\u1ed5ng h\u1ee3p n\u00e0y B\u1ea1n \u0111\u00e3 bi\u1ebft \u0111\u1ecbnh ngh\u0129a <strong>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec<\/strong> \u0111\u1ed3ng th\u1eddi bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t Nam, K\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>H\u1ecfi: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec? C\u00f3 m\u1ea5y lo\u1ea1i thu\u1ebf GTGT? \u00a0 K\u1ebf to\u00e1n Gtax xin chia s\u1ebb v\u1edbi b\u1ea1n nh\u01b0 sau: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec? Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh [&#8230;]\n","protected":false},"author":1,"featured_media":231592,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[824],"class_list":["post-225352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225352"}],"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=225352"}],"version-history":[{"count":10,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225352\/revisions"}],"predecessor-version":[{"id":231582,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225352\/revisions\/231582"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231592"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}