{"id":225547,"date":"2024-10-09T14:20:30","date_gmt":"2024-10-09T07:20:30","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225547"},"modified":"2024-10-17T14:50:20","modified_gmt":"2024-10-17T07:50:20","slug":"nop-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/nop-thue-gia-tri-gia-tang\/","title":{"rendered":"Tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a chi nh\u00e1nh"},"content":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p th\u00ec vi\u1ec7c khai, <strong>n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> s\u1ebd thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a Doanh nghi\u1ec7p hay th\u1ef1c hi\u1ec7n t\u1ea1i chi nh\u00e1nh \u0111\u00f3? <strong>H\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/strong> g\u1ed3m nh\u1eefng g\u00ec? N\u1ebfu chi nh\u00e1nh kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n <strong>k\u00ea khai thu\u1ebf GTGT<\/strong> ra sao? Nh\u1eefng n\u1ed9i dung n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n Gtax chia s\u1ebb ngay sau \u0111\u00e2y:<\/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\/nop-thue-gia-tri-gia-tang\/#Trach_nhiem_khai_nop_thue_GTGT_cho_chi_nhanh\" >Tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf GTGT cho chi nh\u00e1nh<\/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\/nop-thue-gia-tri-gia-tang\/#a_Truong_hop_chi_nhanh_cung_dia_phuong_voi_doanh_nghiep\" >a. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng v\u1edbi doanh nghi\u1ec7p<\/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\/nop-thue-gia-tri-gia-tang\/#b_Truong_hop_chi_nhanh_khac_dia_phuong_voi_doanh_nghiep\" >b. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng v\u1edbi doanh nghi\u1ec7p<\/a><\/li><\/ul><\/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\/nop-thue-gia-tri-gia-tang\/#Ho_so_khai_nop_thue_GTGT_cho_chi_nhanh\" >H\u1ed3 s\u01a1 khai, n\u1ed9p thu\u1ebf GTGT cho chi nh\u00e1nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/nop-thue-gia-tri-gia-tang\/#Cap_nhat_ho_so_khai_va_nop_thue_GTGT_cho_chi_nhanh_theo_quy_dinh_moi_nhat\" >C\u1eadp nh\u1eadt h\u1ed3 s\u01a1 khai v\u00e0 n\u1ed9p thu\u1ebf GTGT cho chi nh\u00e1nh theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/nop-thue-gia-tri-gia-tang\/#Noi_nop_ho_so_khai_thue_gia_tri_gia_tang\" >N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/nop-thue-gia-tri-gia-tang\/#Xac_dinh_so_thue_GTGT_phai_nop_cua_chi_nhanh\" >X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a chi nh\u00e1nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/nop-thue-gia-tri-gia-tang\/#Cac_cau_hoi_thuong_gap_ve_tinh_thue_GTGT_cho_chi_nhanh\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u00ednh thu\u1ebf GTGT cho chi nh\u00e1nh<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_khai_nop_thue_GTGT_cho_chi_nhanh\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf GTGT cho chi nh\u00e1nh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>B\u00ean c\u1ea1nh quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m k\u00ea khai thu\u1ebf GTGT c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh doanh nghi\u1ec7p th\u00ec t\u00f9y theo m\u1ed7i tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3,\u00a0chi nh\u00e1nh (ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c) c\u1ee7a doanh nghi\u1ec7p c\u0169ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf GTGT theo qui \u0111\u1ecbnh.<\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"a_Truong_hop_chi_nhanh_cung_dia_phuong_voi_doanh_nghiep\"><\/span>a. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng v\u1edbi doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>N\u1ebfu\u00a0chi nh\u00e1nh \u1edf c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u1edbi doanh nghi\u1ec7p\u00a0th\u00ec doanh nghi\u1ec7p s\u1ebd k\u00ea khai thu\u1ebf GTGT cho c\u1ea3 chi nh\u00e1nh.<\/p>\n<p>Nh\u01b0ng n\u1ebfu chi nh\u00e1nh c\u00f3\u00a0con d\u1ea5u, t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u00e0 c\u00f3\u00a0nhu c\u1ea7u k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf ri\u00eang v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang.<\/p>\n<figure id=\"attachment_231724\" aria-describedby=\"caption-attachment-231724\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231724\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-thue-gia-tri-gia-tang-cho-chi-nhanh.jpg\" alt=\"khai thue gia tri gia tang cho chi nhanh\" width=\"600\" height=\"401\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-thue-gia-tri-gia-tang-cho-chi-nhanh.jpg 640w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-thue-gia-tri-gia-tang-cho-chi-nhanh-300x201.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231724\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p, khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho chi nh\u00e1nh<\/em><\/figcaption><\/figure>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"b_Truong_hop_chi_nhanh_khac_dia_phuong_voi_doanh_nghiep\"><\/span>b. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng v\u1edbi doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>N\u1ebfu chi nh\u00e1nh \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p\u00a0t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u1edbi doanh nghi\u1ec7p th\u00ec b\u1ea1n ti\u1ebfn h\u00e0nh th\u1ef1c hi\u1ec7n theo m\u1ed9t trong hai t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>N\u1ebfu chi nh\u00e1nh tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, c\u00f3 ph\u00e1t sinh doanh thu v\u00e0 h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp\u00a0th\u00ec chi nh\u00e1nh s\u1ebd th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh.<\/li>\n<\/ul>\n<blockquote style=\"padding-left: 80px;\">\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<em>Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n kinh doanh\u00a0b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh doanh nghi\u1ec7p v\u00e0 c\u00f3 th\u00e0nh l\u1eadp chi nh\u00e1nh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3 th\u00ec chi nh\u00e1nh s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p kinh doanh n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n m\u00e0\u00a0\u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p\u00a0th\u00ec khi \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n, chi nh\u00e1nh\u00a0s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT.<\/em><\/span><\/p>\n<\/blockquote>\n<ul>\n<li>N\u1ebfu\u00a0chi nh\u00e1nh\u00a0kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu\u00a0th\u00ec doanh nghi\u1ec7p ph\u1ea3i\u00a0th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p khai, n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:\n<ul>\n<li>N\u1ebfu chi nh\u00e1nh c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec ph\u1ea3i\u00a0\u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf\u00a0theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh. Khi \u0111i\u1ec1u chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c th\u00e0nh ph\u1ea9m, k\u1ec3 c\u1ea3 xu\u1ea5t cho doanh nghi\u1ec7p th\u00ec\u00a0ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai, n\u1ed9p thu\u1ebf t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh.<\/li>\n<li>N\u1ebfu chi nh\u00e1nh kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf cho chi nh\u00e1nh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_khai_nop_thue_GTGT_cho_chi_nhanh\"><\/span>H\u1ed3 s\u01a1 khai, n\u1ed9p thu\u1ebf GTGT cho chi nh\u00e1nh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em>g\u1ed3m c\u00f3:<\/em><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #808080;\">B\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT\u00a0(theo m\u1eabu s\u1ed1\u00a001-6\/GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #808080;\">Ch\u1ee9ng t\u1eeb\u00a0thu\u1ebf n\u1ed9p thu\u1ebf GTGT;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #808080;\">H\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/span><\/li>\n<\/ol>\n<p><span style=\"color: #808080;\"><span style=\"text-decoration: underline;\"><em>L\u01b0u \u00fd:<\/em><\/span> <span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng c\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c.<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cap_nhat_ho_so_khai_va_nop_thue_GTGT_cho_chi_nhanh_theo_quy_dinh_moi_nhat\"><\/span><span style=\"color: #ff0000;\"><strong>C\u1eadp nh\u1eadt h\u1ed3 s\u01a1 khai v\u00e0 n\u1ed9p thu\u1ebf GTGT cho chi nh\u00e1nh theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau \u0111\u00e2y K\u1ebf to\u00e1n GTAX chia s\u1ebb nh\u1eefng c<strong>\u1eadp nh\u1eadt h\u1ed3 s\u01a1 khai v\u00e0 n\u1ed9p thu\u1ebf GTGT cho chi nh\u00e1nh theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t <\/strong>nh\u01b0 sau:<\/p>\n<ol>\n<li><strong>B\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT (M\u1eabu 01-6\/GTGT)<\/strong>: Hi\u1ec7n nay, chi nh\u00e1nh ph\u1ea3i s\u1eed d\u1ee5ng m\u1eabu ph\u00e2n b\u1ed5 thu\u1ebf GTGT m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn b\u1ed5 sung t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh. M\u1eabu s\u1ed1 01-6\/GTGT c\u1ea7n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 chi nh\u00e1nh.<\/li>\n<li><strong>Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT<\/strong>: Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang v\u1edbi m\u1eabu c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. Trong ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, c\u1ea7n ghi r\u00f5 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. Ch\u1ee9ng t\u1eeb ph\u1ea3i x\u00e1c nh\u1eadn r\u00f5 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p thu\u1ebf l\u00e0 t\u1ea1i n\u01a1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ho\u1eb7c t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a lo\u1ea1i h\u00ecnh h\u1ea1ch to\u00e1n c\u1ee7a chi nh\u00e1nh.<\/li>\n<li><strong>H\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/strong>:\n<ul>\n<li><strong>H\u1ed3 s\u01a1 khai thu\u1ebf GTGT \u0111i\u1ec7n t\u1eed<\/strong>: Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai thu\u1ebf GTGT qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 19\/2021\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.<\/li>\n<li><strong>T\u1edd khai thu\u1ebf GTGT theo M\u1eabu 01\/GTGT<\/strong>: T\u1edd khai thu\u1ebf ph\u1ea3i \u0111i k\u00e8m v\u1edbi c\u00e1c b\u1ea3ng ph\u00e2n b\u1ed5 v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, trong \u0111\u00f3 ghi r\u00f5 s\u1ed1 thu\u1ebf ph\u00e1t sinh t\u1ea1i chi nh\u00e1nh.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd m\u1edbi nh\u1ea5t<\/strong>:<\/span><\/p>\n<ul>\n<li>Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i c\u00e1c quy \u0111\u1ecbnh b\u1ed5 sung li\u00ean quan \u0111\u1ebfn mi\u1ec5n gi\u1ea3m thu\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf su\u1ea5t trong c\u00e1c ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP (v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf cho doanh nghi\u1ec7p) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i.<\/li>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, th\u00f4ng tin c\u1ea7n ch\u00ednh x\u00e1c v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i chi nh\u00e1nh ho\u1eb7c tr\u1ee5 s\u1edf ch\u00ednh ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Noi_nop_ho_so_khai_thue_gia_tri_gia_tang\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">N\u01a1i n\u1ed9p h<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ed3 s\u01a1 khai thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i <strong>c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp<\/strong> c\u1ee7a c\u1ea3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p. Quy \u0111\u1ecbnh v\u1ec1 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf <strong>ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i chi nh\u00e1nh<\/strong>:<\/p>\n<ol>\n<li><strong>Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/strong>:\n<ul>\n<li>N\u1ebfu chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu, th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT t\u1ea1i <strong>c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh<\/strong>.<\/li>\n<li>N\u1ebfu chi nh\u00e1nh tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng v\u00e0 ph\u00e1t sinh doanh thu, chi nh\u00e1nh s\u1ebd k\u00ea khai thu\u1ebf GTGT t\u1ea1i <strong>c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong>:\n<ul>\n<li>Chi nh\u00e1nh c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT t\u1ea1i <strong>c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh<\/strong>, \u0111\u1ed9c l\u1eadp v\u1edbi doanh nghi\u1ec7p m\u1eb9.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong>:<\/span><\/p>\n<ul>\n<li>Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i chi nh\u00e1nh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<li>Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf, c\u1ea7n ghi r\u00f5 t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc t\u1ea1i <strong>Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/strong> t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i chi nh\u00e1nh ho\u1eb7c tr\u1ee5 s\u1edf ch\u00ednh \u0111\u0103ng k\u00fd.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_so_thue_GTGT_phai_nop_cua_chi_nhanh\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a chi nh\u00e1nh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c chi nh\u00e1nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>\u00a0B\u1eb1ng 2% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%)<\/li>\n<li>\u00a0B\u1eb1ng\u00a01% (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%)<\/li>\n<\/ul>\n<figure id=\"attachment_231725\" aria-describedby=\"caption-attachment-231725\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231725\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-thue-gtgt-cho-chi-nhanh.jpg\" alt=\"nop khi thue gia tri gia tang chi nhanh\" width=\"600\" height=\"305\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-thue-gtgt-cho-chi-nhanh.jpg 995w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-thue-gtgt-cho-chi-nhanh-300x152.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-thue-gtgt-cho-chi-nhanh-768x390.jpg 768w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231725\" class=\"wp-caption-text\"><em>M\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho chi nh\u00e1nh c\u0103n c\u1ee9 v\u00e0o t\u1ef7 l\u1ec7 % tr\u00ean doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra<\/em><\/figcaption><\/figure>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00f4ng ty A tr\u1ee5 s\u1edf t\u1ea1i H\u00e0 N\u1ed9i c\u00f3 2 \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u00f3ng t\u1ea1i H\u1ea3i Ph\u00f2ng v\u00e0 H\u01b0ng Y\u00ean. S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10% v\u00e0 do tr\u1ee5 s\u1edf ch\u00ednh xu\u1ea5t b\u00e1n.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Trong k\u1ef3 khai thu\u1ebf th\u00e1ng 8\/2017: doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra t\u1ea1i nh\u00e0 m\u00e1y \u1edf H\u1ea3i Ph\u00f2ng l\u00e0 500 tri\u1ec7u; doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra t\u1ea1i nh\u00e0 m\u00e1y \u1edf H\u01b0ng Y\u00ean l\u00e0 600 tri\u1ec7u.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>N\u1ebfu s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty A (theo t\u1edd khai 01\/GTGT) trong k\u1ef3 l\u00e0: 25 tri\u1ec7u \u0111\u1ed3ng, th\u00ec:<\/strong><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>S\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A ph\u1ea3i n\u1ed9p cho H\u1ea3i Ph\u00f2ng l\u00e0:\u00a0500 tri\u1ec7u x 2% = 10 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>S\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A ph\u1ea3i n\u1ed9p cho H\u01b0ng Y\u00ean l\u00e0:\u00a0600 tri\u1ec7u x 2% = 12 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>T\u1ed5ng s\u1ed1 thu\u1ebf GTGT c\u1ee7a 02 chi nh\u00e1nh l\u00e0 : 10 tri\u1ec7u + 12 tri\u1ec7u = 22 tri\u1ec7u.<\/em><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>S\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A ph\u1ea3i n\u1ed9p cho H\u00e0 N\u1ed9i l\u00e0:\u00a025 tri\u1ec7u &#8211; 22 tri\u1ec7u\u00a0= 3 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/li>\n<\/ul>\n<\/blockquote>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c chi nh\u00e1nh\u00a0x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf GTGT\u00a0ph\u1ea3i n\u1ed9p c\u1ee7a doanh nghi\u1ec7p\u00a0t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec doanh nghi\u1ec7p\u00a0t\u1ef1 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u00e1c chi nh\u00e1nh (\u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c) nh\u01b0 sau:<\/p>\n<p>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0= s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a doanh nghi\u1ec7p\u00a0t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh (x) t\u1ef7 l\u1ec7 (%) gi\u1eefa doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m do chi nh\u00e1nh\u00a0s\u1ea3n xu\u1ea5t ra ho\u1eb7c s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i tr\u00ean t\u1ed5ng doanh thu theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra c\u1ee7a to\u00e0n doanh nghi\u1ec7p.<\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Ti\u1ebfp t\u1ee5c v\u00ed d\u1ee5 tr\u00ean,\u00a0<em>s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty A (theo t\u1edd khai 01\/GTGT) trong k\u1ef3 l\u00e0: 20 tri\u1ec7u \u0111\u1ed3ng, th\u00ec:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng s\u1ebd l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a C\u00f4ng ty A t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ec v\u1eady, C\u00f4ng ty A t\u1ef1 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0 sau:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho H\u1ea3i Ph\u00f2ng l\u00e0: 20 tri\u1ec7u x 500 tri\u1ec7u \/ (500 tri\u1ec7u + 600 tri\u1ec7u)\u00a0= 9,09 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cho H\u01b0ng Y\u00ean l\u00e0: 20 tri\u1ec7u x 600 tri\u1ec7u \/ (500 tri\u1ec7u + 600 tri\u1ec7u) = 10,91\u00a0tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/li>\n<\/ul>\n<\/blockquote>\n<p>C\u00f2n n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>V\u00ed d\u1ee5 (ti\u1ebfp t\u1ee5c v\u00ed d\u1ee5 tr\u00ean)<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>N\u1ebfu c\u00f4ng ty A kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh th\u00ec c\u00f4ng ty A c\u0169ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT cho H\u1ea3i Ph\u00f2ng v\u00e0 H\u01b0ng Y\u00ean.<\/em><\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_tinh_thue_GTGT_cho_chi_nhanh\"><\/span>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u00ednh thu\u1ebf GTGT cho chi nh\u00e1nh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT cho chi nh\u00e1nh:<\/p>\n<h4><span style=\"color: #ff6600;\"><strong>Chi nh\u00e1nh c\u00f3 c\u1ea7n khai thu\u1ebf GTGT ri\u00eang kh\u00f4ng?<\/strong><\/span><\/h4>\n<p>N\u1ebfu chi nh\u00e1nh c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ph\u00e1t sinh doanh thu, chi nh\u00e1nh ph\u1ea3i khai thu\u1ebf GTGT ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh kh\u00f4ng tr\u1ef1c ti\u1ebfp kinh doanh, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec c\u00f3 th\u1ec3 khai chung v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<h4><span style=\"color: #ff6600;\"><strong>Chi nh\u00e1nh kh\u00e1c t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh khai thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/span><\/h4>\n<p>N\u1ebfu chi nh\u00e1nh ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, chi nh\u00e1nh ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 khai thu\u1ebf GTGT t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i chi nh\u00e1nh \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/p>\n<h4><span style=\"color: #ff6600;\"><strong>Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 c\u1ea7n khai thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/span><\/h4>\n<p>Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u01b0\u1eddng kh\u00f4ng c\u1ea7n khai thu\u1ebf GTGT ri\u00eang m\u00e0 s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 khai v\u00e0 n\u1ed9p chung. Tuy nhi\u00ean, n\u1ebfu chi nh\u00e1nh ph\u00e1t sinh doanh thu, c\u00f3 th\u1ec3 y\u00eau c\u1ea7u khai ri\u00eang.<\/p>\n<h4><span style=\"color: #ff6600;\"><strong>Chi nh\u00e1nh c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0o khi n\u1ed9p thu\u1ebf GTGT?<\/strong><\/span><\/h4>\n<p>Bao g\u1ed3m h\u1ed3 s\u01a1 khai thu\u1ebf GTGT theo m\u1eabu, b\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf GTGT, v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h4><span style=\"color: #ff6600;\"><strong>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT cho chi nh\u00e1nh l\u00e0 khi n\u00e0o?<\/strong><\/span><\/h4>\n<p>Chi nh\u00e1nh ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c theo qu\u00fd, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c doanh thu c\u1ee7a doanh nghi\u1ec7p m\u1eb9.<\/p>\n<h4><span style=\"color: #ff6600;\"><strong>Chi nh\u00e1nh c\u00f3 th\u1ec3 n\u1ed9p thu\u1ebf GTGT \u1edf \u0111\u00e2u?<\/strong><\/span><\/h4>\n<p>H\u1ed3 s\u01a1 khai thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh ho\u1eb7c tr\u1ee5 s\u1edf ch\u00ednh (t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp hay ph\u1ee5 thu\u1ed9c).<\/p>\n<h4><span style=\"color: #ff6600;\"><strong>Chi nh\u00e1nh c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/span><\/h4>\n<p>Chi nh\u00e1nh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, nh\u01b0 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u ho\u1eb7c mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>Tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a chi nh\u00e1nh<\/strong>\u201d nh\u1eb1m tr\u00e1nh sai s\u00f3t d\u1eabn \u0111\u1ebfn n\u1ed9p sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c th\u1ef1c hi\u1ec7n k\u00ea khai sai v\u1edbi qui \u0111\u1ecbnh, K\u1ebf to\u00e1n GTAX khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke_toan_tron_goi\/\" target=\"_blank\" rel=\"noopener noreferrer\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0<a href=\"https:\/\/gtax.vn\/english\/noi-dung-tu-van\/\" target=\"_blank\" rel=\"noopener noreferrer\">chuy\u00ean nghi\u1ec7p<\/a> t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n GTAX.<\/p>\n<p>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 ch\u00fang t\u00f4i.<\/p>\n<p><strong><span style=\"color: #ff6600;\">C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/span><\/strong><\/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\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p th\u00ec vi\u1ec7c khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a Doanh nghi\u1ec7p hay th\u1ef1c hi\u1ec7n t\u1ea1i chi nh\u00e1nh \u0111\u00f3? H\u1ed3 s\u01a1 khai thu\u1ebf GTGT g\u1ed3m nh\u1eefng g\u00ec? N\u1ebfu chi nh\u00e1nh kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n [&#8230;]\n","protected":false},"author":1,"featured_media":231725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[542,533],"tags":[824],"class_list":["post-225547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thanh-lap-chi-nhanh-vpdd","category-khai-bao-thue-gtgt","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225547"}],"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=225547"}],"version-history":[{"count":21,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225547\/revisions"}],"predecessor-version":[{"id":234024,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225547\/revisions\/234024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231725"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}