{"id":225373,"date":"2019-06-19T16:31:49","date_gmt":"2019-06-19T09:31:49","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225373"},"modified":"2024-10-24T10:18:07","modified_gmt":"2024-10-24T03:18:07","slug":"gia-tinh-thue-gtgt","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/gia-tinh-thue-gtgt\/","title":{"rendered":"Gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)"},"content":{"rendered":"<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang <strong>gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>(GTGT). V\u1eady c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT ra sao? c\u00f3 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7? K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y xin chia s\u1ebb chi ti\u1ebft v\u1ec1 n\u1ed9i dung t\u00ednh thu\u1ebf GTGT \u0111\u1ec3 gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u r\u00f5 th\u00eam v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng n\u00e0y.<\/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\/gia-tinh-thue-gtgt\/#Xac_dinh_gia_tinh_thue_GTGT\" >X\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh 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\/gia-tinh-thue-gtgt\/#Mot_so_truong_hop_cu_the\" >M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/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\/gia-tinh-thue-gtgt\/#San_pham_hang_hoa_dich_vu_tieu_dung_noi_bo\" >S\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/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\/gia-tinh-thue-gtgt\/#Hang_hoa_dung_de_khuyen_mai\" >H\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/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\/gia-tinh-thue-gtgt\/#Hoat_dong_chuyen_nhuong_bat_dong_san\" >Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/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\/gia-tinh-thue-gtgt\/#Tem_ve_cuoc_xo_so_kien_thiet%E2%80%A6\" >Tem, v\u00e9 c\u01b0\u1edbc, x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft&#8230;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/gia-tinh-thue-gtgt\/#Dien_cua_cac_nha_may_thuy_dien\" >\u0110i\u1ec7n c\u1ee7a c\u00e1c nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/gia-tinh-thue-gtgt\/#Dich_vu_Casino_tro_choi_dien_tu%E2%80%A6\" >D\u1ecbch v\u1ee5 Casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed&#8230;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/gia-tinh-thue-gtgt\/#Dich_vu_du_lich_lu_hanh_gia_tinh_thue_GTGT\" >D\u1ecbch v\u1ee5 du l\u1ecbch l\u1eef h\u00e0nh gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/gia-tinh-thue-gtgt\/#Dich_vu_cam_do_gia_tinh_thue_GTGT\" >D\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3 gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/gia-tinh-thue-gtgt\/#Sach\" >S\u00e1ch<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tinh_thue_GTGT\"><\/span>X\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"font-weight: 400;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0nh\u01b0 sau:<\/span><\/em><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"223\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Gi\u00e1 t\u00ednh thu\u1ebf GTGT <\/b> =<\/span><\/strong><\/em><\/td>\n<td style=\"text-align: center;\" width=\"312\"><span style=\"font-family: arial, helvetica, sans-serif;\">gi\u00e1 b\u00e1n, cung c\u1ea5p h\u00e0ng h\u00f3a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"312\">\n<hr \/>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">d\u1ecbch v\u1ee5 ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tuy nhi\u00ean, n\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u1ea1i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"109\"><strong><em><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/span><\/em><\/strong><\/td>\n<td width=\"18\"><span style=\"font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td width=\"108\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">gi\u00e1 h\u00e0ng h\u00f3a \/ d\u1ecbch v\u1ee5<\/span><\/em><\/td>\n<td width=\"36\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">+<\/span><\/em><\/td>\n<td width=\"114\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3)<\/span><\/em><\/td>\n<td width=\"24\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">+<\/span><\/em><\/td>\n<td width=\"102\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u00a0\u00a0\u00a0(n\u1ebfu c\u00f3)<\/span><\/em><\/td>\n<td width=\"24\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">+<\/span><\/em><\/td>\n<td width=\"103\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3)<\/span><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam ngo\u00e0i gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n<figure id=\"attachment_231796\" aria-describedby=\"caption-attachment-231796\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231796\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Gia-tinh-thue-gia-tri-gia-tang.jpeg\" alt=\"Gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng gtgt vat\" width=\"600\" height=\"443\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Gia-tinh-thue-gia-tri-gia-tang.jpeg 1058w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Gia-tinh-thue-gia-tri-gia-tang-300x221.jpeg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Gia-tinh-thue-gia-tri-gia-tang-1024x756.jpeg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Gia-tinh-thue-gia-tri-gia-tang-768x567.jpeg 768w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231796\" class=\"wp-caption-text\"><em>Gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo c\u00f4ng th\u1ee9c tuy nhi\u00ean c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 c\u1ea7n ch\u00fa \u00fd<\/em><\/figcaption><\/figure>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u00ec gi\u00e1 h\u00e0ng h\u00f3a \/ d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm<\/em>\u00a0th\u00ec gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi gia c\u00f4ng h\u00e0ng h\u00f3a<\/em>\u00a0th\u00ec gi\u00e1 gia c\u00f4ng\u00a0theo h\u1ee3p \u0111\u1ed3ng\u00a0bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, chi ph\u00ed v\u1ec1 nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/em><b><strong>\u00a0<\/strong><\/b>th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5, \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng<\/em><b><strong>\u00a0<\/strong><\/b>th\u00ec gi\u00e1 cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u00ednh l\u00e0 ti\u1ec1n c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp<\/em>\u00a0th\u00ec gi\u00e1 d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 c\u01b0\u1edbc v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u01a1 s\u1edf tr\u1ef1c ti\u1ebfp v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp hay thu\u00ea l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng in<\/em><b><strong>\u00a0<\/strong><\/b>th\u00ec gi\u00e1 d\u1ecbch v\u1ee5 l\u00e0 ti\u1ec1n c\u00f4ng in. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng th\u00ec gi\u00e1 thanh to\u00e1n bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng in v\u00e0 ti\u1ec1n gi\u1ea5y in.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd gi\u00e1m \u0111\u1ecbnh, \u0111\u1ea1i l\u00fd x\u00e9t b\u1ed3i th\u01b0\u1eddng, \u0111\u1ea1i l\u00fd \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n, \u0111\u1ea1i l\u00fd x\u1eed l\u00fd h\u00e0ng b\u1ed3i th\u01b0\u1eddng 100% h\u01b0\u1edfng ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng<\/em>\u00a0th\u00ec gi\u00e1 d\u1ecbch v\u1ee5 l\u00e0 ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng (ch\u01b0a tr\u1eeb m\u1ed9t kho\u1ea3n ph\u00ed t\u1ed5n n\u00e0o) m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thu \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a) c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/em>, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng mua d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 cho thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng, x\u01b0\u1edfng, kho t\u00e0ng, b\u1ebfn, b\u00e3i, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/em>\u00a0th\u00ec gi\u00e1 d\u1ecbch v\u1ee5\u00a0l\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng. (Tham kh\u1ea3o c\u00f4ng vi\u1ec7c\u00a0<b><strong>L\u1eadp h\u00f3a \u0111\u01a1n khi chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/b>).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mot_so_truong_hop_cu_the\"><\/span>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"font-weight: 400;\"><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ngo\u00e0i ra, gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00e1c nhau trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, c\u1ee5 th\u1ec3:<\/span><\/em><\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"San_pham_hang_hoa_dich_vu_tieu_dung_noi_bo\"><\/span>S\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<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;\">Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t trong m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<em>Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c B c\u00f3 ph\u00e2n x\u01b0\u1edfng s\u1ee3i v\u00e0 ph\u00e2n x\u01b0\u1edfng may. Khi xu\u1ea5t s\u1ee3i th\u00e0nh ph\u1ea9m t\u1eeb ph\u00e2n x\u01b0\u1edfng s\u1ee3i cho ph\u00e2n x\u01b0\u1edfng may \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00ec doanh nghi\u1ec7p B kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ee3i xu\u1ea5t cho ph\u00e2n x\u01b0\u1edfng may.<\/em><\/span><\/p>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng l\u00e0 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t l\u00e0 gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh c\u1ed9ng (+) c\u00e1c chi ph\u00ed l\u1eafp \u0111\u1eb7t ch\u1ea1y th\u1eed, c\u00e1c chi ph\u00ed kh\u00e1c tr\u1ef1c ti\u1ebfp li\u00ean quan t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a TSC\u0110 h\u1eefu h\u00ecnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng (tr\u1eeb c\u00e1c kho\u1ea3n l\u00e3i n\u1ed9i b\u1ed9, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m thu h\u1ed3i \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ch\u1ea1y th\u1eed, s\u1ea3n xu\u1ea5t th\u1eed, c\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd nh\u01b0 v\u1eadt li\u1ec7u l\u00e3ng ph\u00ed, lao \u0111\u1ed9ng ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh trong x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Theo \u0111\u00f3, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu.<\/span><\/p>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3, n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u00f9 h\u1ee3p, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Hang_hoa_dung_de_khuyen_mai\"><\/span>H\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu \u0111\u0103ng k\u00fd v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u1ec1 khuy\u1ebfn m\u1ea1i th\u00ec:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0) \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i \u0111\u01b0a h\u00e0ng m\u1eabu, cung \u1ee9ng d\u1ecbch v\u1ee5 m\u1eabu \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n, t\u1eb7ng h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 b\u00e1n \u0111\u00e3 gi\u1ea3m \u00e1p d\u1ee5ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u1eb7ng k\u00e8m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_231800\" aria-describedby=\"caption-attachment-231800\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231800\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/gia-tinh-thue-gtgt-khuyen-mai.jpg\" alt=\"gi\u00e1 t\u00ednh thu\u1ebf gia tri gia tang khuy\u00ean mai\" width=\"600\" height=\"334\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/gia-tinh-thue-gtgt-khuyen-mai.jpg 608w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/gia-tinh-thue-gtgt-khuyen-mai-300x167.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231800\" class=\"wp-caption-text\"><em>Gi\u00e1 t\u00ednh thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0) \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i \u0111\u01b0a h\u00e0ng m\u1eabu, cung \u1ee9ng d\u1ecbch v\u1ee5 m\u1eabu \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n<\/em><\/figcaption><\/figure>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Hoat_dong_chuyen_nhuong_bat_dong_san\"><\/span>Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf = gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S &#8211;\u00a0gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf<\/span><\/p>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00e1c nhau theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/em><\/span><\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Tem_ve_cuoc_xo_so_kien_thiet%E2%80%A6\"><\/span>Tem, v\u00e9 c\u01b0\u1edbc, x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft&#8230;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT nh\u01b0 tem, v\u00e9 c\u01b0\u1edbc v\u1eadn t\u1ea3i, v\u00e9 x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft\u00a0&#8230;th\u00ec gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table style=\"margin-left: 40px;\">\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"223\">Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT =<\/td>\n<td style=\"text-align: center;\" width=\"312\">Gi\u00e1 thanh to\u00e1n (ti\u1ec1n b\u00e1n v\u00e9, b\u00e1n tem&#8230;)<\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"text-align: center;\" width=\"312\">\n<hr \/>\n<p>1 + thu\u1ebf su\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (%)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Dien_cua_cac_nha_may_thuy_dien\"><\/span>\u0110i\u1ec7n c\u1ee7a c\u00e1c nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec7n c\u1ee7a c\u00e1c nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n\u00a0h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam <span style=\"font-family: arial, helvetica, sans-serif; color: #555555; font-size: 14.399999618530273px;\">th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT = 60% gi\u00e1 b\u00e1n \u0111i\u1ec7n th\u01b0\u01a1ng ph\u1ea9m b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc, ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_Casino_tro_choi_dien_tu%E2%80%A6\"><\/span>D\u1ecbch v\u1ee5 Casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed&#8230;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">D\u1ecbch v\u1ee5 casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh gi\u1ea3i tr\u00ed c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c\u00a0<span style=\"font-family: arial, helvetica, sans-serif; color: #555555; font-size: 14.399999618530273px;\">th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u00e3 bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch.<\/span><\/p>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"165\">Gi\u00e1 t\u00ednh thu\u1ebf =<\/td>\n<td style=\"text-align: center;\" width=\"197\">S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n<tr>\n<td width=\"197\">\n<hr \/>\n<p style=\"text-align: center;\">1+ thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_du_lich_lu_hanh_gia_tinh_thue_GTGT\"><\/span>D\u1ecbch v\u1ee5 du l\u1ecbch l\u1eef h\u00e0nh gi\u00e1 t\u00ednh thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 du l\u1ecbch theo h\u00ecnh th\u1ee9c l\u1eef h\u00e0nh, h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng theo gi\u00e1 tr\u1ecdn g\u00f3i (\u0103n, \u1edf, \u0111i l\u1ea1i)\u00a0<span style=\"font-family: arial, helvetica, sans-serif;\">th\u00ec gi\u00e1 tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<table style=\"margin-left: 40px;\">\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td style=\"text-align: center;\" rowspan=\"2\" width=\"165\">Gi\u00e1 t\u00ednh thu\u1ebf =<\/td>\n<td style=\"text-align: center;\" width=\"197\">Gi\u00e1 tr\u1ecdn g\u00f3i<\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"text-align: center;\" width=\"197\">\n<hr \/>\n<p>1+ thu\u1ebf su\u1ea5t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecdn g\u00f3i bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi v\u00e9 m\u00e1y bay v\u1eadn chuy\u1ec3n kh\u00e1ch du l\u1ecbch t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam, t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i, c\u00e1c chi ph\u00ed \u0103n, ngh\u1ec9, th\u0103m quan v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n chi \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00e1c (n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p) th\u00ec c\u00e1c kho\u1ea3n thu c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 chi cho c\u00e1c kho\u1ea3n tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb trong gi\u00e1 (doanh thu) t\u00ednh thu\u1ebf GTGT. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng du l\u1ecbch tr\u1ecdn g\u00f3i \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_cam_do_gia_tinh_thue_GTGT\"><\/span>D\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3 gi\u00e1 t\u00ednh thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ed1 ti\u1ec1n ph\u1ea3i thu t\u1eeb d\u1ecbch v\u1ee5 n\u00e0y bao g\u1ed3m ti\u1ec1n l\u00e3i ph\u1ea3i thu t\u1eeb cho vay c\u1ea7m \u0111\u1ed3 v\u00e0 kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng c\u1ea7m \u0111\u1ed3 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<table style=\"margin-left: 40px;\">\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td style=\"text-align: center; padding-left: 40px;\" rowspan=\"2\" width=\"165\"><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1<\/span><strong><span style=\"font-family: arial, helvetica, sans-serif;\"> t\u00ednh thu\u1ebf\u00a0 =<\/span><\/strong><\/td>\n<td style=\"text-align: center; padding-left: 40px;\" width=\"197\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ed1 ti\u1ec1n ph\u1ea3i thu<\/span><\/em><\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"text-align: center; padding-left: 40px;\" width=\"197\">\n<hr style=\"padding-left: 40px;\" \/>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">1+ thu\u1ebf su\u1ea5t<\/span><\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Sach\"><\/span>S\u00e1ch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">\u0110\u1ed1i v\u1edbi s\u00e1ch ch\u1ecbu thu\u1ebf GTGT b\u00e1n theo \u0111\u00fang gi\u00e1 ph\u00e1t h\u00e0nh (gi\u00e1 b\u00eca)\u00a0<span style=\"font-family: arial, helvetica, sans-serif;\">th\u00ec gi\u00e1 b\u00e1n \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu c\u1ee7a c\u01a1 s\u1edf. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n kh\u00f4ng theo gi\u00e1 b\u00eca th\u00ec thu\u1ebf GTGT t\u00ednh tr\u00ean gi\u00e1 b\u00e1n ra.<\/span><\/p>\n<p style=\"font-weight: 400; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p>\u0110\u1ec3 t\u00ednh \u0111\u00fang v\u00e0 \u0111\u1ee7 <strong>gi\u00e1 t\u00ednh 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>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng(GTGT). V\u1eady c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT ra sao? c\u00f3 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7? K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y xin chia s\u1ebb chi ti\u1ebft v\u1ec1 n\u1ed9i dung t\u00ednh [&#8230;]\n","protected":false},"author":1,"featured_media":231796,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[824],"class_list":["post-225373","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\/225373"}],"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=225373"}],"version-history":[{"count":9,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225373\/revisions"}],"predecessor-version":[{"id":234542,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225373\/revisions\/234542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231796"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}