{"id":225627,"date":"2019-07-12T13:59:04","date_gmt":"2019-07-12T06:59:04","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225627"},"modified":"2021-03-30T16:43:23","modified_gmt":"2021-03-30T09:43:23","slug":"hoan-thue-doi-voi-du-an-dau-tu","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/hoan-thue-doi-voi-du-an-dau-tu\/","title":{"rendered":"Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<p>\u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ph\u1ea3i l\u00e0m g\u00ec? H\u1ed3 s\u01a1 c\u1ea7n \u0111\u1ec3 chu\u1ea9n b\u1ecb ho\u00e0n thu\u1ebf ra sao? K\u1ebf to\u00e1n Gtax s\u1ebd tr\u00ecnh b\u00e0y chi ti\u1ebft gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 th\u00eam n\u1ed9i dung n\u00e0y.<\/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-doi-voi-du-an-dau-tu\/#Dieu_kien_de_hoan_thue_doi_voi_du_an_dau_tu\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/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-doi-voi-du-an-dau-tu\/#Ho_so_hoan_thue_GTGT\" >H\u1ed3 s\u01a1 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-doi-voi-du-an-dau-tu\/#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=\"Dieu_kien_de_hoan_thue_doi_voi_du_an_dau_tu\"><\/span>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u00a0s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u00a0\u0111\u00f3, nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0\u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p 3 v\u00e0 tr\u1eeb d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n ho\u1eb7c cho thu\u00ea m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0<\/span><\/em><\/p>\n<figure id=\"attachment_231759\" aria-describedby=\"caption-attachment-231759\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231759\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-cho-du-an-dau-tu.jpg\" alt=\"Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\" width=\"600\" height=\"405\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-cho-du-an-dau-tu.jpg 441w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-cho-du-an-dau-tu-300x203.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231759\" class=\"wp-caption-text\"><em>\u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 DN ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/em><\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p\u00a0ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"text-decoration: underline;\">L\u01b0u \u00fd:<\/span>\u00a0S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0\u00a0<strong>t\u1ed1i \u0111a b\u1eb1ng<\/strong>\u00a0s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p,\u00a0n\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec k\u1ebft chuy\u1ec3n v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<blockquote><p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00f4ng ty A c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, th\u00e1ng 7\/2017, C\u00f4ng ty c\u00f3 d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i H\u00e0 N\u1ed9i, d\u1ef1\u00a0\u00e1n \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty A th\u1ef1c hi\u1ec7n k\u00ea khai ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y. Th\u00e1ng 8\/2017, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; N\u1ebfu s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A ph\u1ea3i b\u00f9 tr\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (900 tri\u1ec7u \u0111\u1ed3ng), v\u1eady s\u1ed1 thu\u1ebf GTGT m\u00e0 C\u00f4ng ty A c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2017 l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; N\u1ebfu<\/em>\u00a0s<em>\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A\u00a0ph\u1ea3i b\u00f9 tr\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (200 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2017 C\u00f4ng ty A c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; N\u1ebfu<\/em>\u00a0<em>s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 C\u00f4ng ty \u0111ang th\u1ef1c hi\u1ec7n l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A ph\u1ea3i b\u00f9 tr\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (300 tri\u1ec7u \u0111\u1ed3ng). V\u1eady, k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2017 C\u00f4ng ty A c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf GTGT cho d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0, C\u00f4ng ty A\u00a0th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n 200 tri\u1ec7u \u0111\u1ed3ng v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a k\u1ef3 k\u00ea khai th\u00e1ng 9\/2017.<\/em><\/span><\/p><\/blockquote>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0\u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p 3 v\u00e0 tr\u1eeb d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n ho\u1eb7c cho thu\u00ea m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng \u0111\u1ecba b\u00e0n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p c\u0169ng ph\u1ea3i\u00a0l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng th\u1eddi ph\u1ea3i k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi vi\u1ec7c k\u00ea khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p th\u00e0nh l\u1eadp c\u00e1c Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u1ec3 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp d\u1ef1 \u00e1n\u00a0th\u00ec Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \/ chi nh\u00e1nh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n\u00a0thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t d\u1ef1 \u00e1n.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i c\u00f3 con d\u1ea5u, l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ho\u00e0n thu\u1ebf GTGT sau khi b\u00f9 tr\u1eeb c\u0169ng th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng \u0111\u1ecba b\u00e0n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Khi d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p\u00a0l\u00e0 ch\u1ee7 d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf GTGT ph\u00e1t sinh, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ec3 b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span><\/p>\n<figure id=\"attachment_231761\" aria-describedby=\"caption-attachment-231761\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231761\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-du-an-dau-tu.jpg\" alt=\"Ho\u00e0n thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\" width=\"600\" height=\"357\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-du-an-dau-tu.jpg 620w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hoan-thue-du-an-dau-tu-300x179.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231761\" class=\"wp-caption-text\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ho\u00e0n thu\u1ebf GTGT sau khi b\u00f9 tr\u1eeb c\u0169ng th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng \u0111\u1ecba b\u00e0n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/figcaption><\/figure>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 s\u1ebd\u00a0\u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt\u00a0v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p\u00a0kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n\u00a0\u0111i\u1ec1u\u00a0l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u00a0D\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p kinh doanh\u00a0ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u\u00a0ki\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u\u00a0ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh, nh\u01b0 ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ch\u01b0a c\u00f3 gi\u1ea5y ph\u00e9p kinh doanh, h\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, &#8230;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">D\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p\u00a0kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u\u00a0ki\u1ec7n kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7\u00a0\u0111i\u1ec1u\u00a0ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, nh\u01b0 b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh;\u00a0trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, kinh doanh; &#8230;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0Th\u1eddi\u00a0\u0111i\u1ec3m doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c xem x\u00e9t\u00a0ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi\u00a0\u0111i\u1ec3m doanh nghi\u1ec7p\u00a0b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean ho\u1eb7c t\u1eeb th\u1eddi\u00a0\u0111i\u1ec3m\u00a0c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p\u00a0kh\u00f4ng \u0111\u00e1p\u00a0\u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u\u00a0ki\u1ec7n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u\u00a0ki\u1ec7n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01\/7\/2016 ho\u1eb7c d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a m\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean theo d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_hoan_thue_GTGT\"><\/span>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><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\u00a0(m\u1eabu 01\/\u0110NHT 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;\">T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u00a0(m\u1eabu s\u1ed1 02\/GTGT\u00a0ban 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;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o\u00a0(m\u1eabu s\u1ed1 01-2\/GTGT\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC).<\/span><\/li>\n<\/ol>\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 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1 <strong>ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/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>\u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ph\u1ea3i l\u00e0m g\u00ec? H\u1ed3 s\u01a1 c\u1ea7n \u0111\u1ec3 chu\u1ea9n b\u1ecb ho\u00e0n thu\u1ebf ra sao? K\u1ebf to\u00e1n Gtax s\u1ebd tr\u00ecnh b\u00e0y chi ti\u1ebft gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 th\u00eam n\u1ed9i dung n\u00e0y. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u [&#8230;]\n","protected":false},"author":1,"featured_media":231759,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[832],"class_list":["post-225627","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\/225627"}],"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=225627"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225627\/revisions"}],"predecessor-version":[{"id":231764,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225627\/revisions\/231764"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231759"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}