{"id":225380,"date":"2019-06-19T16:45:30","date_gmt":"2019-06-19T09:45:30","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225380"},"modified":"2024-10-24T10:14:08","modified_gmt":"2024-10-24T03:14:08","slug":"phuong-phap-tinh-thue","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/phuong-phap-tinh-thue\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf"},"content":{"rendered":"<p><span style=\"text-decoration: underline;\"><em>H\u1ecfi:<\/em><\/span> C\u00f3 m\u1ea5y\u00a0ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 <strong>ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ra sao?\u00a0<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><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/phuong-phap-tinh-thue\/#Phuong_phap_tinh_thue_GTGT\" >Ph\u01b0\u01a1ng ph\u00e1p 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\/phuong-phap-tinh-thue\/#Cac_phuong_phap_tinh_truc_tiep_tren_gia_tri_gia_tang\" >C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/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\/phuong-phap-tinh-thue\/#Hinh_thuc_tinh_bang_ty_le_nhan_voi_doanh_thu\" >H\u00ecnh\u00a0th\u1ee9c t\u00ednh b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu<\/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\/phuong-phap-tinh-thue\/#Hinh_thuc_tinh_bang_GTGT_nhan_voi_thue_suat_thue_GTGT\" >H\u00ecnh th\u1ee9c t\u00ednh\u00a0b\u1eb1ng GTGT nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue_GTGT\"><\/span>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3 02 ph\u01b0\u01a1ng ph\u00e1p l\u00e0:<\/span><\/em><\/p>\n<ul>\n<li><strong><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng <\/span><\/strong><span style=\"font-family: arial, helvetica, sans-serif;\"><em>v\u00e0<\/em> <\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_231806\" aria-describedby=\"caption-attachment-231806\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231806\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tinh-thue-truc-tiep-tren-gia-tri-gia-tang.jpg\" alt=\"t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"600\" height=\"447\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tinh-thue-truc-tiep-tren-gia-tri-gia-tang.jpg 601w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tinh-thue-truc-tiep-tren-gia-tri-gia-tang-300x224.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231806\" class=\"wp-caption-text\">C\u00f3 02 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Trong n\u1ed9i dung n\u00e0y K\u1ebf to\u00e1n Gtax s\u1ebd chia s\u1ebb chi ti\u1ebft v\u1ec1 <\/span><strong style=\"font-family: arial, helvetica, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean GTGT<\/strong><span style=\"font-family: arial, helvetica, sans-serif;\">, bao g\u1ed3m: <\/span>t\u00ednh <strong>b\u1eb1ng\u00a0t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu<\/strong><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0v\u00e0\u00a0<\/span><strong>t\u00ednh\u00a0b\u1eb1ng GTGT nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/strong>. Ngo\u00e0i ra b\u1ea1n c\u00f3 th\u1ec3 xem chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft<span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0&#8220;<\/span><a style=\"font-family: arial, helvetica, sans-serif;\" href=\"https:\/\/gtax.vn\/english\/phuong-phap-khau-tru-thue\/\" target=\"_blank\" rel=\"noopener\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT kh\u1ea5u tr\u1eeb<\/a><span style=\"font-family: arial, helvetica, sans-serif;\">&#8221; <\/span><span style=\"font-family: arial, helvetica, sans-serif;\">trong c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan.<\/span><\/p>\n<blockquote><p>Xem th\u00eam:<\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/gtax.vn\/english\/tu-nguyen-ap-dung-phuong-phap-khau-tru-thue\/\" target=\"_blank\" rel=\"noopener\">\u0110\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/khac-nhau-giua-phuong-phap-tinh-thue-gtgt-theo-phuong-phap-khau-tru-va-phuong-phap-truc-tiep\/\" target=\"_blank\" rel=\"noopener\">Kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/a><\/span><\/li>\n<\/ul>\n<\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_tinh_truc_tiep_tren_gia_tri_gia_tang\"><\/span>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_tinh_bang_ty_le_nhan_voi_doanh_thu\"><\/span>H\u00ecnh\u00a0th\u1ee9c t\u00ednh b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">l\u00e0 h\u00ecnh th\u1ee9c t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu v\u00e0\u00a0\u0111\u01b0\u1ee3c\u00a0\u00e1p d\u1ee5ng v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110ang ho\u1ea1t \u0111\u1ed9ng<b>\u00a0<\/b>c\u00f3 doanh thu h\u00e0ng n\u0103m d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng,\u00a0tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1edbi th\u00e0nh l\u1eadp,\u00a0tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p\u00a0n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0\u00a0doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c doanh nghi\u1ec7p\u00a0n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_231804\" aria-describedby=\"caption-attachment-231804\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231804\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Phuong-phap-tinh-thue-truc-tiep-tren-gia-tri-gia-tang.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"600\" height=\"401\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Phuong-phap-tinh-thue-truc-tiep-tren-gia-tri-gia-tang.jpg 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Phuong-phap-tinh-thue-truc-tiep-tren-gia-tri-gia-tang-300x201.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Phuong-phap-tinh-thue-truc-tiep-tren-gia-tri-gia-tang-768x514.jpg 768w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231804\" class=\"wp-caption-text\"><em>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng = T\u1ef7 l\u1ec7 % x Doanh thu<\/em><\/figcaption><\/figure>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng:<\/span><\/p>\n<table style=\"border-color: #000000; margin-left: 40px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td style=\"text-align: center;\" width=\"175\">\n<p align=\"center\"><em>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/em><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"36\">\n<p align=\"center\"><em>=<\/em><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"156\">\n<p align=\"center\"><em>T\u1ef7 l\u1ec7 %<\/em><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"36\">\n<p align=\"center\"><em>x<\/em><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"156\">\n<p align=\"center\"><em>Doanh thu<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3,<\/span><\/em><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>T\u1ef7 l\u1ec7 % \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/em><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 1%;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 5%;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 3%;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 2%.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<blockquote style=\"padding-left: 40px;\">\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Xem th\u00eam: <strong><a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/thue-gia-tri-gia-tang-la-gi\/\" target=\"_blank\" rel=\"noopener\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/a><\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf\u00a0GTGT<\/em><\/strong>\u00a0l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 (%) tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi doanh thu n\u00e0y.<\/span><\/p>\n<blockquote style=\"padding-left: 40px;\">\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><em>V\u00ed d\u1ee5:<\/em><\/span>\u00a0<em>C\u00f4ng ty TNHH A l\u00e0 doanh nghi\u1ec7p k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. C\u00f4ng ty TNHH A c\u00f3 doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u00ec C\u00f4ng ty TNHH A kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 (%) tr\u00ean doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh (do ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT) v\u00e0 ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 5% tr\u00ean doanh thu t\u1eeb d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00e0nh l\u1eadp doanh nghi\u1ec7p.<\/em><\/span><\/p>\n<\/blockquote>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3\u00a0nhi\u1ec1u ng\u00e0nh ngh\u1ec1 c\u00f3 m\u1ee9c t\u1ef7 l\u1ec7 kh\u00e1c nhau th\u00ec ph\u1ea3i khai thu\u1ebf GTGT theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c m\u1ee9c t\u1ef7 l\u1ec7 theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 ho\u1eb7c trong m\u1ed9t h\u1ee3p \u0111\u1ed3ng kinh doanh tr\u1ecdn g\u00f3i bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i nhi\u1ec1u nh\u00f3m t\u1ef7 l\u1ec7 kh\u00e1c nhau m\u00e0 kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c th\u00ec s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c t\u1ef7 l\u1ec7 cao nh\u1ea5t c\u1ee7a nh\u00f3m ng\u00e0nh ngh\u1ec1 m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_tinh_bang_GTGT_nhan_voi_thue_suat_thue_GTGT\"><\/span>H\u00ecnh th\u1ee9c t\u00ednh\u00a0b\u1eb1ng GTGT nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c\u00a0mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd\u00a0<\/em>th\u00ec vi\u1ec7c t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 nh\u1eefng quy \u0111\u1ecbnh ri\u00eang bi\u1ec7t, c\u1ee5 th\u1ec3:<\/span><\/p>\n<table style=\"margin-left: 40px; width: 74.32399299474606%; height: 49px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td style=\"height: 49px;\" width=\"175\">\n<p align=\"center\"><strong><em>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/em><\/strong><\/p>\n<\/td>\n<td style=\"height: 49px;\" width=\"36\">\n<p align=\"center\"><em>=<\/em><\/p>\n<\/td>\n<td style=\"height: 49px;\" width=\"156\">\n<p align=\"center\"><em>Gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/p>\n<\/td>\n<td style=\"height: 49px;\" width=\"36\">\n<p align=\"center\"><em>x<\/em><\/p>\n<\/td>\n<td style=\"height: 49px;\" width=\"156\">\n<p align=\"center\"><em>Thu\u1ebf su\u1ea5t thu\u1ebf GTGT\u00a0<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd l\u00e0 10%.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"margin-left: 40px; width: 85.43537414965986%; height: 54px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td width=\"175\">\n<p align=\"center\"><strong><em>Gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/strong><\/p>\n<\/td>\n<td width=\"36\">\n<p align=\"center\"><em>=<\/em><\/p>\n<\/td>\n<td width=\"156\">\n<p align=\"center\"><em>Gi\u00e1 b\u00e1n ra<\/em><\/p>\n<\/td>\n<td width=\"36\">\n<p align=\"center\"><em>&#8211;<\/em><\/p>\n<\/td>\n<td width=\"156\">\n<p align=\"center\"><em>Gi\u00e1\u00a0mua v\u00e0o<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 b\u00e1n ra l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng ch\u1ebf t\u00e1c (n\u1ebfu c\u00f3), thu\u1ebf GTGT v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam m\u00e0 b\u00ean b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u00e1 mua v\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o ho\u1eb7c nh\u1eadp kh\u1ea9u, \u0111\u00e3 c\u00f3 thu\u1ebf GTGT d\u00f9ng cho mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu\u00a0trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh GTGT\u00a0\u00e2m (-) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd th\u00ec \u0111\u01b0\u1ee3c t\u00ednh b\u00f9 tr\u1eeb v\u00e0o GTGT d\u01b0\u01a1ng (+) c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ph\u00e1t sinh GTGT d\u01b0\u01a1ng (+) ho\u1eb7c GTGT d\u01b0\u01a1ng (+) kh\u00f4ng \u0111\u1ee7 b\u00f9 tr\u1eeb GTGT \u00e2m (-) th\u00ec \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n \u0111\u1ec3 tr\u1eeb v\u00e0o GTGT c\u1ee7a k\u1ef3 sau trong n\u0103m. K\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch, GTGT (-) kh\u00f4ng \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n ti\u1ebfp sang n\u0103m sau.<\/span><\/p>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1 <strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng<\/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>H\u1ecfi: C\u00f3 m\u1ea5y\u00a0ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ra sao?\u00a0K\u1ebf to\u00e1n GTax xin chia s\u1ebb v\u1edbi b\u1ea1n nh\u01b0 sau: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT C\u00f3 02 ph\u01b0\u01a1ng ph\u00e1p l\u00e0: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia [&#8230;]\n","protected":false},"author":1,"featured_media":231804,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[824,831],"class_list":["post-225380","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","tag-thue-gtgt","tag-thue-suat"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225380"}],"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=225380"}],"version-history":[{"count":18,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225380\/revisions"}],"predecessor-version":[{"id":234541,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225380\/revisions\/234541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231804"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}