{"id":225521,"date":"2019-07-02T14:33:31","date_gmt":"2019-07-02T07:33:31","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225521"},"modified":"2024-11-26T10:19:17","modified_gmt":"2024-11-26T03:19:17","slug":"xac-dinh-ky-khai-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/xac-dinh-ky-khai-thue-gia-tri-gia-tang\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">Theo \u0111\u00f3, n\u1ebfu\u00a0t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec khai thu\u1ebf theo qu\u00fd. C\u00f2n n\u1ebfu l\u1edbn h\u01a1n 50 t\u1ef7 \u0111\u1ed3ng th\u00ec k\u00ea khai thu\u1ebf theo th\u00e1ng.<\/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\/xac-dinh-ky-khai-thue-gia-tri-gia-tang\/#Khi_nao_khai_thue_GTGT_theo_quy\" >Khi n\u00e0o khai thu\u1ebf GTGT theo qu\u00fd?<\/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\/xac-dinh-ky-khai-thue-gia-tri-gia-tang\/#Luu_y\" >L\u01b0u \u00fd:<\/a><\/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\/xac-dinh-ky-khai-thue-gia-tri-gia-tang\/#Doi_voi_cac_doanh_nghiep_dang_ap_dung_ky_tinh_thue_on_dinh_theo_thang\" >\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf \u1ed5n \u0111\u1ecbnh theo th\u00e1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/xac-dinh-ky-khai-thue-gia-tri-gia-tang\/#Doi_voi_cac_doanh_nghiep_dang_ap_dung_ky_tinh_thue_on_dinh_theo_quy\" >\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf \u1ed5n \u0111\u1ecbnh theo qu\u00fd<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_khai_thue_GTGT_theo_quy\"><\/span><span style=\"font-size: 85%;\"><strong>Khi n\u00e0o khai thu\u1ebf GTGT theo qu\u00fd?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p m\u1edbi\u00a0b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd.\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ee7\u00a0<strong>12 th\u00e1ng<\/strong>\u00a0th\u00ec k\u1ef3 khai thu\u1ebf GTGT c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a v\u00e0o\u00a0m\u1ee9c doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng).<\/span><\/p>\n<figure id=\"attachment_231633\" aria-describedby=\"caption-attachment-231633\" style=\"width: 521px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231633 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/so-ke-toan.jpg\" alt=\"t\u00ednh thu\u1ebf GTGT\" width=\"521\" height=\"339\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/so-ke-toan.jpg 521w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/03\/so-ke-toan-300x195.jpg 300w\" sizes=\"(max-width: 521px) 100vw, 521px\" \/><figcaption id=\"caption-attachment-231633\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p m\u1edbi\u00a0s\u1ebd th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd.<\/em><\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd hay theo th\u00e1ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 3 n\u0103m.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>V\u00ed d\u1ee5:<\/strong> <\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Doanh nghi\u1ec7p A b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0o th\u00e1ng 05\/2017 th\u00ec n\u0103m 2017, 2018, doanh nghi\u1ec7p A s\u1ebd khai thu\u1ebf GTGT theo qu\u00fd; doanh nghi\u1ec7p A s\u1ebd c\u0103n c\u1ee9 v\u00e0o doanh thu\u00a0c\u1ee7a n\u0103m 2018 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem n\u0103m 2019 m\u00ecnh s\u1ebd khai thu\u1ebf theo th\u00e1ng hay theo qu\u00fd. N\u1ebfu doanh thu n\u0103m 2018 &gt; 50 t\u1ef7 th\u00ec khai thu\u1ebf theo th\u00e1ng, doanh thu n\u0103m 2018 &lt; 50 t\u1ef7 th\u00ec khai thu\u1ebf theo qu\u00fd. V\u00e0 k\u1ef3 khai thu\u1ebf n\u00e0y s\u1ebd \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 03 n\u0103m (t\u1eeb n\u0103m 2019, 2020, 2021).<\/em><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y\"><\/span><span style=\"font-size: 85%;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0\u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf GTGT theo qu\u00fd nh\u01b0ng mu\u1ed1n chuy\u1ec3n sang khai thu\u1ebf theo th\u00e1ng th\u00ec g\u1eedi\u00a0Th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i khai thu\u1ebf GTGT\u00a0(theo M\u1eabu s\u1ed1 07\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 151\/2014\/TT-BTC) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u khai thu\u1ebf GTGT theo th\u00e1ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_voi_cac_doanh_nghiep_dang_ap_dung_ky_tinh_thue_on_dinh_theo_thang\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><b>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf \u1ed5n \u0111\u1ecbnh theo th\u00e1ng<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo th\u00e1ng, n\u1ebfu doanh nghi\u1ec7p\u00a0t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra v\u00e0\u00a0thu\u1ebf k\u1ebft lu\u1eadn r\u1eb1ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a doanh nghi\u1ec7p\u00a0t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, t\u1ee9c doanh nghi\u1ec7p\u00a0\u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf GTGT theo qu\u00fd th\u00ec doanh nghi\u1ec7p<strong>\u00a0s\u1ebd\u00a0\u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd<\/strong>\u00a0t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"color: #000000;\">V\u00ed d\u1ee5 (\u00e1p d\u1ee5ng ti\u1ebfp t\u1ee5c v\u00ed d\u1ee5 tr\u00ean): N\u1ebfu chu k\u1ef3 khai thu\u1ebf 03 n\u0103m\u00a0c\u1ee7a doanh nghi\u1ec7p A \u0111ang \u00e1p d\u1ee5ng l\u00e0 theo th\u00e1ng, tuy nhi\u00ean, \u0111\u1ebfn h\u1ebft n\u0103m 2019, doanh thu c\u1ee7a doanh nghi\u1ec7p A l\u00e0 48 t\u1ef7 (&lt;50 t\u1ef7) th\u00ec doanh nghi\u1ec7p A c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai\u00a0thu\u1ebf theo th\u00e1ng ho\u1eb7c theo qu\u00fd t\u1eeb n\u0103m 2020 cho \u0111\u1ebfn h\u1ebft n\u0103m 2021.<\/span><\/em><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_voi_cac_doanh_nghiep_dang_ap_dung_ky_tinh_thue_on_dinh_theo_quy\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><b>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf \u1ed5n \u0111\u1ecbnh theo qu\u00fd<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f2n n\u1ebfu doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng chu k\u1ef3 khai thu\u1ebf theo qu\u00fd m\u00e0\u00a0doanh nghi\u1ec7p\u00a0t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf\u00a0k\u1ebft lu\u1eadn r\u1eb1ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, t\u1ee9c, doanh nghi\u1ec7p\u00a0kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf GTGT theo qu\u00fd\u00a0th\u00ec t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<strong>ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT\u00a0theo th\u00e1ng.<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed d\u1ee5: Doanh nghi\u1ec7p A c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf theo qu\u00fd v\u1edbi chu k\u1ef3 khai thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb th\u00e1ng 01\/2016 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2018. Trong n\u0103m 2017, doanh nghi\u1ec7p A b\u1ecb c\u01a1 quan thu\u1ebf thanh tra v\u00e0 ph\u00e1t hi\u1ec7n t\u1ed5ng doanh thu n\u0103m 2016 c\u1ee7a doanh nghi\u1ec7p A l\u00e0 52 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0 v\u1eady th\u00ec\u00a0n\u0103m 2017, doanh nghi\u1ec7p A ph\u1ea3i khai thu\u1ebf GTGT theo th\u00e1ng v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft n\u0103m 2018. T\u1eeb n\u0103m 2019 s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i chu k\u1ef3 khai thu\u1ebf m\u1edbi d\u1ef1a tr\u00ean doanh thu c\u1ee7a n\u0103m 2018.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>X\u00e1c \u0111\u1ecbnh k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>\u201d, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke_toan_tron_goi\/\" target=\"_blank\" rel=\"noopener\"><b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b><\/a>\u00a0c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0<strong>chi ph\u00ed<\/strong>\u00a0v\u00e0 s\u1ef1\u00a0<a href=\"https:\/\/gtax.vn\/english\/noi-dung-tu-van\/\" target=\"_blank\" rel=\"noopener\"><strong>chuy\u00ean nghi\u1ec7p<\/strong><\/a>\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00e0 \u0111\u1eb7c bi\u1ec7t ch\u1ec9 duy nh\u1ea5t D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i Gtax cam k\u1ebft ho\u00e0n 100% chi ph\u00ed n\u1ebfu B\u1ea1n KH\u00d4NG H\u00c0I L\u00d2NG v\u1ec1 d\u1ecbch v\u1ee5 ho\u1eb7c th\u00e1i \u0111\u1ed9 c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Theo \u0111\u00f3, n\u1ebfu\u00a0t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec khai thu\u1ebf theo qu\u00fd. C\u00f2n n\u1ebfu l\u1edbn h\u01a1n 50 t\u1ef7 \u0111\u1ed3ng th\u00ec k\u00ea khai thu\u1ebf theo th\u00e1ng. Khi n\u00e0o khai thu\u1ebf GTGT theo qu\u00fd? Doanh nghi\u1ec7p m\u1edbi\u00a0b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng [&#8230;]\n","protected":false},"author":1,"featured_media":231498,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[824],"class_list":["post-225521","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\/225521"}],"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=225521"}],"version-history":[{"count":2,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225521\/revisions"}],"predecessor-version":[{"id":231677,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225521\/revisions\/231677"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231498"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}