{"id":225564,"date":"2019-07-08T14:59:00","date_gmt":"2019-07-08T07:59:00","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225564"},"modified":"2024-10-24T10:05:20","modified_gmt":"2024-10-24T03:05:20","slug":"hoan-thue","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/hoan-thue\/","title":{"rendered":"Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"<p>Khi n\u00e0o th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u? H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m nh\u1eefng g\u00ec? \u0110\u00e2y l\u00e0 n\u1ed9i dung K\u1ebf to\u00e1n Gtax nh\u1eadn \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi li\u00ean quan, \u0111\u1ec3 gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9i dung v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u n\u00e0y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung sau:<\/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\/hoan-thue\/#So_thue_chua_khau_tru_bao_nhieu_thi_hoan_thue\" >S\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb bao nhi\u00eau th\u00ec ho\u00e0n thu\u1ebf<\/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\/hoan-thue\/#Nhung_truong_hop_xuat_khau_duoc_hoan_thue_GTGT\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u\u00a0\u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/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\/hoan-thue\/#Nhung_truong_hop_khong_duoc_hoan_thue\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/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\/hoan-thue\/#Ho_so_hoan_thue_GTGT_doi_voi_hang_hoa_dich_vu_xuat_khau\" >H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/hoan-thue\/#Mot_so_truong_hop_thuong_gap_khi_tien_hanh_hoan_thue_GTGT\" >M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p khi ti\u1ebfn h\u00e0nh ho\u00e0n thu\u1ebf GTGT<\/a><\/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\/hoan-thue\/#Noi_nop_ho_so_hoan_thue\" >N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"So_thue_chua_khau_tru_bao_nhieu_thi_hoan_thue\"><\/span>S\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb bao nhi\u00eau th\u00ec ho\u00e0n thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u trong th\u00e1ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo th\u00e1ng), qu\u00fd (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd) c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\u00a0th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd.<\/span><\/p>\n<figure id=\"attachment_231750\" aria-describedby=\"caption-attachment-231750\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231750\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-hang-hoa-dich-vu-xuat-khau.jpg\" alt=\"ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\" width=\"600\" height=\"450\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-hang-hoa-dich-vu-xuat-khau.jpg 660w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-hang-hoa-dich-vu-xuat-khau-300x225.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231750\" class=\"wp-caption-text\"><em>DN ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u khi c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\u00a0<\/em><\/figcaption><\/figure>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng, qu\u00fd m\u00e0 s\u1ed1 thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo.<\/span><\/p>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng \/ qu\u00fd, doanh nghi\u1ec7p\u00a0<b><strong>v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3\u00a0h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n trong n\u01b0\u1edbc<\/strong><\/b>\u00a0th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"font-weight: 400; width: 96.31132836610236%; height: 124px;\">\n<tbody>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: center; height: 84px;\" rowspan=\"2\" width=\"145\"><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<td style=\"text-align: center; height: 84px;\" rowspan=\"2\" width=\"36\"><span style=\"font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td style=\"text-align: center; height: 21px;\" width=\"457\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr style=\"height: 63px;\">\n<td style=\"text-align: center; height: 63px;\" width=\"457\">\n<hr \/>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c k\u1ef3 khai thu\u1ebf GTGT t\u00ednh t\u1eeb k\u1ef3 khai thu\u1ebf ti\u1ebfp theo k\u1ef3 ho\u00e0n thu\u1ebf li\u1ec1n tr\u01b0\u1edbc \u0111\u1ebfn k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf hi\u1ec7n t\u1ea1i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 trong n\u01b0\u1edbc m\u00e0 s\u1ed1 thu\u1ebf\u00a0GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (bao g\u1ed3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean) c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\"><em>L\u01b0u \u00fd:<\/em><\/span> s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u00e2n (x) v\u1edbi 10%.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_xuat_khau_duoc_hoan_thue_GTGT\"><\/span>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u\u00a0\u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng chuy\u1ec3n ti\u1ebfp;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7;<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_khong_duoc_hoan_thue\"><\/span>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed d\u1ee5:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i A nh\u1eadp kh\u1ea9u 500 chi\u1ebfc\u00a0\u0111i\u1ec1u\u00a0h\u00f2a t\u1eeb Nh\u1eadt B\u1ea3n v\u00e0 \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u. Sau \u0111\u00f3 C\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i A xu\u1ea5t kh\u1ea9u 500 chi\u1ebfc\u00a0\u0111i\u1ec1u\u00a0h\u00f2a n\u00e0y sang Campuchia th\u00ec C\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i A kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT c\u1ee7a 500 chi\u1ebfc\u00a0\u0111i\u1ec1u h\u00f2a n\u00e0y \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, l\u01b0u kho kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf m\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb.<\/em><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em> C\u00f4ng ty TNHH s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i B xu\u1ea5t kh\u1ea9u tinh b\u1ed9t s\u1eafn sang Trung Qu\u1ed1c qua \u0111\u01b0\u1eddng m\u00f2n, l\u1ed1i m\u1edf kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan th\u00ec C\u00f4ng ty TNHH s\u1ea3n xu\u1ea5t v\u00e0 th\u01b0\u01a1ng m\u1ea1i B kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tinh b\u1ed9t s\u1eafn xu\u1ea5t kh\u1ea9u.<\/em><\/span><\/li>\n<\/ul>\n<\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_hoan_thue_GTGT_doi_voi_hang_hoa_dich_vu_xuat_khau\"><\/span>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c <strong>ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong> th\u00ec doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c h\u1ed3 s\u01a1 sau:<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc(m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC);<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, gia c\u00f4ng, t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, ..<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><\/li>\n<\/ol>\n<blockquote><p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Xem th\u00eam &#8220;<a href=\"https:\/\/gtax.vn\/english\/dieu-kien-khau-tru-thue-gtgt-vao-cua-hang-hoa-dich-vu-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a>&#8220;.<\/span><\/em><\/p><\/blockquote>\n<figure id=\"attachment_231751\" aria-describedby=\"caption-attachment-231751\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231751 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-hang-hoa-dich-vu-xuat-khau.png\" alt=\"ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\" width=\"600\" height=\"300\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-hang-hoa-dich-vu-xuat-khau.png 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-doi-voi-hang-hoa-dich-vu-xuat-khau-300x150.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231751\" class=\"wp-caption-text\"><em>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ph\u1ea3i \u0111\u00fang qui \u0111\u1ecbnh<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Mot_so_truong_hop_thuong_gap_khi_tien_hanh_hoan_thue_GTGT\"><\/span>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p khi ti\u1ebfn h\u00e0nh ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Khi doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 02 h\u01b0\u1edbng gi\u1ea3i quy\u1ebft:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng b\u1ecb\u00a0x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i trong th\u1eddi gian hai n\u0103m li\u00ean t\u1ee5c\u00a0v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1ef1c hi\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c nh\u00f3m r\u1ee7i ro cao v\u1ec1 thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ecb\u00a0x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i trong th\u1eddi gian hai n\u0103m li\u00ean t\u1ee5c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/span><\/p>\n<blockquote>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed d\u1ee5: <\/em><\/span><\/p>\n<p style=\"font-weight: 400;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Th\u00e1ng 9\/2017, C\u00f4ng ty C \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u sang HongKong. Tuy nhi\u00ean, do v\u00e0o th\u00e1ng 6\/2015, C\u00f4ng ty C \u0111\u00e3 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt\u00a0v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf n\u00ean kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau m\u00e0 c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a c\u00f4ng ty C.<\/em><\/span><\/p>\n<\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Noi_nop_ho_so_hoan_thue\"><\/span>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p>\u0110\u1ec3 th\u1ef1c hi\u1ec7n <strong>Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1<\/strong>, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng,\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>Khi n\u00e0o th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u? H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m nh\u1eefng g\u00ec? \u0110\u00e2y l\u00e0 n\u1ed9i dung K\u1ebf to\u00e1n Gtax nh\u1eadn \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi li\u00ean quan, \u0111\u1ec3 gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9i dung v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t [&#8230;]\n","protected":false},"author":1,"featured_media":231750,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[832],"class_list":["post-225564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","tag-hoan-thue"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225564"}],"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=225564"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225564\/revisions"}],"predecessor-version":[{"id":231757,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225564\/revisions\/231757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231750"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}