{"id":225384,"date":"2019-06-19T17:01:28","date_gmt":"2019-06-19T10:01:28","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225384"},"modified":"2024-11-26T10:19:18","modified_gmt":"2024-11-26T03:19:18","slug":"danh-muc-ty-le-thue-suat-tren-doanh-thu","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/danh-muc-ty-le-thue-suat-tren-doanh-thu\/","title":{"rendered":"Danh m\u1ee5c t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t tr\u00ean doanh thu"},"content":{"rendered":"<p style=\"text-align: left;\" align=\"center\"><span style=\"font-size: 105%;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc B\u1ea3ng danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT <strong>theo t\u1ef7 l\u1ec7 % thu\u1ebf su\u1ea5t tr\u00ean doanh thu<\/strong> 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><\/span><\/p>\n<figure id=\"attachment_231819\" aria-describedby=\"caption-attachment-231819\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231819\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Danh-muc-ty-le-thue-suat-tren-doanh-thu.jpg\" alt=\"Danh m\u1ee5c t\u1ef7 l\u1ec7 % thu\u1ebf su\u1ea5t tr\u00ean doanh thu\" width=\"600\" height=\"369\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Danh-muc-ty-le-thue-suat-tren-doanh-thu.jpg 650w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Danh-muc-ty-le-thue-suat-tren-doanh-thu-300x185.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231819\" class=\"wp-caption-text\"><em>Danh m\u1ee5c t\u1ef7 l\u1ec7 % thu\u1ebf su\u1ea5t tr\u00ean doanh thu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/em><\/figcaption><\/figure>\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\/danh-muc-ty-le-thue-suat-tren-doanh-thu\/#Bang_danh_muc_nganh_nghe_theo_ty_le_thue_suat_tren_doanh_thu\" >B\u1ea3ng danh m\u1ee5c ng\u00e0nh ngh\u1ec1 theo t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t tr\u00ean doanh thu<\/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\/danh-muc-ty-le-thue-suat-tren-doanh-thu\/#Phan_phoi_cung_cap_hang_hoa_ty_le_1\" >Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 1%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/danh-muc-ty-le-thue-suat-tren-doanh-thu\/#Dich_vu_xay_dung_khong_bao_thau_nguyen_vat_lieu_ty_le_5\" >D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 5%<\/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\/danh-muc-ty-le-thue-suat-tren-doanh-thu\/#San_xuat_van_tai_dich_vu_co_gan_voi_hang_hoa_xay_dung_co_bao_thau_nguyen_vat_lieu_ty_le_3\" >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: t\u1ef7 l\u1ec7 3%<\/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\/danh-muc-ty-le-thue-suat-tren-doanh-thu\/#Hoat_dong_kinh_doanh_khac_ty_le_2\" >Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: t\u1ef7 l\u1ec7 2%<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: left;\" align=\"center\"><span class=\"ez-toc-section\" id=\"Bang_danh_muc_nganh_nghe_theo_ty_le_thue_suat_tren_doanh_thu\"><\/span>B\u1ea3ng danh m\u1ee5c ng\u00e0nh ngh\u1ec1 theo t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t tr\u00ean doanh thu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Phan_phoi_cung_cap_hang_hoa_ty_le_1\"><\/span>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 1%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">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><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Dich_vu_xay_dung_khong_bao_thau_nguyen_vat_lieu_ty_le_5\"><\/span>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 class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa, kinh doanh kh\u00e1ch s\u1ea1n, nh\u00e0 ngh\u1ec9, nh\u00e0 tr\u1ecd;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">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><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">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><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, chuy\u1ec3n ph\u00e1t th\u01b0 t\u00edn v\u00e0 b\u01b0u ki\u1ec7n;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, \u0111\u1ea5u gi\u00e1 v\u00e0 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, h\u1ea3i quan;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 x\u1eed l\u00fd d\u1eef li\u1ec7u, cho thu\u00ea c\u1ed5ng th\u00f4ng tin, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, vi\u1ec5n th\u00f4ng;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u0103n ph\u00f2ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kinh doanh kh\u00e1c;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 t\u1eafm h\u01a1i, massage, karaoke, v\u0169 tr\u01b0\u1eddng, bi-a, internet, game;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 may \u0111o, gi\u1eb7t l\u00e0; C\u1eaft t\u00f3c, l\u00e0m \u0111\u1ea7u, g\u1ed9i \u0111\u1ea7u;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa kh\u00e1c bao g\u1ed3m: s\u1eeda ch\u1eefa m\u00e1y vi t\u00ednh v\u00e0 c\u00e1c \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t thi c\u00f4ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"San_xuat_van_tai_dich_vu_co_gan_voi_hang_hoa_xay_dung_co_bao_thau_nguyen_vat_lieu_ty_le_3\"><\/span>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: t\u1ef7 l\u1ec7 3%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">V\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 k\u00e8m theo b\u00e1n h\u00e0ng h\u00f3a nh\u01b0 d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o, b\u1ea3o d\u01b0\u1ee1ng, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 k\u00e8m theo b\u00e1n s\u1ea3n ph\u1ea9m;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_kinh_doanh_khac_ty_le_2\"><\/span>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: t\u1ef7 l\u1ec7 2%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh <strong>thu\u1ebf GTGT<\/strong> theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi <strong>m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%;<\/strong><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u1edf c\u00e1c nh\u00f3m 1, 2, 3 n\u00eau tr\u00ean.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1\u00a0B\u1ea3ng danh m\u1ee5c ng\u00e0nh ngh\u1ec1 theo t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t tr\u00ean doanh thu,\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>Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc B\u1ea3ng danh m\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT theo t\u1ef7 l\u1ec7 % thu\u1ebf su\u1ea5t tr\u00ean doanh thu 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. 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