{"id":225365,"date":"2019-06-19T15:51:42","date_gmt":"2019-06-19T08:51:42","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225365"},"modified":"2024-10-26T10:08:39","modified_gmt":"2024-10-26T03:08:39","slug":"thue-suat-thue-gtgt","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/thue-suat-thue-gtgt\/","title":{"rendered":"Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%"},"content":{"rendered":"<p>H\u1ecfi: <strong>Thu\u1ebf su\u1ea5t thu\u1ebf gtgt 10<\/strong>% \u00e1p d\u1ee5ng cho nh\u1eefng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 n\u00e0o?\u00a0<span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>K\u1ebf to\u00e1n Gtax xin chia s\u1ebb v\u1edbi b\u1ea1n nh\u01b0 sau:<\/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-suat-thue-gtgt\/#Doi_tuong_chiu_thue_suat_thue_gtgt_10\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gtgt 10%?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/thue-suat-thue-gtgt\/#Luu_y_quan_trong_thue_suat_thue_gtgt_10\" >L\u01b0u \u00fd quan tr\u1ecdng thu\u1ebf su\u1ea5t thu\u1ebf gtgt 10%?<\/a><\/li><\/ul><\/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\/thue-suat-thue-gtgt\/#Phan_loai_va_ke_khai_thue_suat_thue_GTGT_10\" >Ph\u00e2n lo\u1ea1i v\u00e0 k\u00ea khai thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_suat_thue_gtgt_10\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gtgt 10%?<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 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%.<\/span><\/p>\n<figure id=\"attachment_231588\" aria-describedby=\"caption-attachment-231588\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231588\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/gtgt-vat-thue-suat.jpg\" alt=\"Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% thue gtgt vat 10%\" width=\"600\" height=\"419\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/gtgt-vat-thue-suat.jpg 500w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/gtgt-vat-thue-suat-300x209.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231588\" class=\"wp-caption-text\"><em>N\u1ebfu 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 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%.<\/em><\/figcaption><\/figure>\n<h3 align=\"left\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_thue_suat_thue_gtgt_10\"><\/span>L\u01b0u \u00fd quan tr\u1ecdng thu\u1ebf su\u1ea5t thu\u1ebf gtgt 10%?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">M\u1ee9c <strong>thu\u1ebf su\u1ea5t 10%<\/strong>\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><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tuy 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<strong> thu\u1ebf GTGT<\/strong> theo thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m b\u00e1n ra.<\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>V\u00ed d\u1ee5:<\/strong>\u00a0<em>H\u00e0ng may m\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t l\u00e0 10% th\u00ec m\u1eb7t h\u00e0ng n\u00e0y \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng hay kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec1u ph\u1ea3i\u00a0\u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%. C\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i ph\u1ebf li\u1ec7u nh\u01b0 v\u1ea3i th\u1eeba trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c thu h\u1ed3i \u0111\u1ec3 l\u00e0m c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u1ed3 ch\u01a1i tr\u1ebb em th\u00ec ch\u1ecbu thu\u1ebf su\u1ea5t 5% (5% l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a \u0111\u1ed3 ch\u01a1i tr\u1ebb em).<\/em><\/span><\/p>\n<\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_va_ke_khai_thue_suat_thue_GTGT_10\"><\/span>Ph\u00e2n lo\u1ea1i v\u00e0 k\u00ea khai thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu doanh nghi\u1ec7p kinh doanh nhi\u1ec1u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ea3i k\u00ea khai thu\u1ebf GTGT cho t\u1eebng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1edbi t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t GTGT kh\u00e1c nhau theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai theo t\u1eebng lo\u1ea1i n\u00eau tr\u00ean th\u00ec ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p\u00a0s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Do \u0111\u00f3, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i v\u00e0 k\u00ea khai thu\u1ebf su\u1ea5t GTGT theo t\u1eebng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 tr\u01b0\u1eddng h\u1ee3p m\u1ee9c thu\u1ebf GTGT t\u1ea1i Bi\u1ec3u thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo <a href=\"https:\/\/gtax.vn\/tin-tuc\/wp-content\/uploads\/2019\/06\/danh-muc-bieu-thue.rar\">Danh m\u1ee5c Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i<\/a> \u00a0kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi <strong>m\u1ee9c thu\u1ebf GTGT<\/strong> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc.<\/span><\/p>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1 <strong>Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10<\/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 class=\"notranslate\" style=\"all: initial;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>H\u1ecfi: Thu\u1ebf su\u1ea5t thu\u1ebf gtgt 10% \u00e1p d\u1ee5ng cho nh\u1eefng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 n\u00e0o?\u00a0K\u1ebf to\u00e1n Gtax xin chia s\u1ebb v\u1edbi b\u1ea1n nh\u01b0 sau: \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gtgt 10%? 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 [&#8230;]\n","protected":false},"author":1,"featured_media":231588,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[824],"class_list":["post-225365","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\/225365"}],"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=225365"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225365\/revisions"}],"predecessor-version":[{"id":233840,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225365\/revisions\/233840"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231588"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}