{"id":232440,"date":"2021-04-16T10:24:55","date_gmt":"2021-04-16T03:24:55","guid":{"rendered":"https:\/\/gtax.vn\/?p=232440"},"modified":"2024-12-24T08:50:20","modified_gmt":"2024-12-24T01:50:20","slug":"quyet-toan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf GTGT"},"content":{"rendered":"<div>\n<p>Doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf GTGT v\u00e0o cu\u1ed1i n\u0103m theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 60 ng\u00e0y, t\u00ednh t\u1eeb 31\/12 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n thu\u1ebf. \u00a0<span style=\"color: #333333;\">K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y t\u1ed5ng h\u1ee3p <strong>8 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf GTGT<\/strong> \u0111\u1ec3 gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u00fang nh\u01b0 sau:<\/span><\/p>\n<\/div>\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\/quyet-toan-thue-gtgt\/#Ve_doi_tuong_khong_chiu_thue_GTGT\" >V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/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\/quyet-toan-thue-gtgt\/#Doi_voi_hoat_dong_van_chuyen_hanh_khach_cong_cong_bang_duong_thuy\" >\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng \u0111\u01b0\u1eddng th\u1ee7y<\/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\/quyet-toan-thue-gtgt\/#Doi_voi_may_moc_thiet_bi_chuyen_dung_phuc_vu_san_xuat_nong_nghiep\" >\u0110\u1ed1i v\u1edbi m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_san_pham_thuc_an_chan_nuoi_la_dich_ca\" >\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m th\u1ee9c \u0103n ch\u0103n nu\u00f4i l\u00e0 d\u1ecbch c\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Thue_GTGT_doi_voi_thiet_bi_phan_tich_sua\" >Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb ph\u00e2n t\u00edch s\u1eefa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Thue_GTGT_doi_voi_may_boc_vo_hat_sen\" >Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u00e1y b\u00f3c v\u1ecf h\u1ea1t sen.<\/a><\/li><\/ul><\/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\/quyet-toan-thue-gtgt\/#Truong_hop_khong_phai_tinh_ke_khai_nop_thue_GTGT\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i t\u00ednh k\u00ea khai n\u1ed9p thu\u1ebf GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_san_pham_ghe_thit_san_pham_ca_ngu\" >\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gh\u1eb9 th\u1ecbt, s\u1ea3n ph\u1ea9m c\u00e1 ng\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_hoat_dong_chuyen_nhuong_du_an_dau_tu_de_san_xuat\" >\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_hoat_dong_kinh_doanh_dai_ly_xo_so_tu_chon\" >\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Gia_tinh_thue_GTGT\" >Gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_hang_cho_bieu_tang_tu_quy_phuc_loi\" >\u0110\u1ed1i v\u1edbi h\u00e0ng cho bi\u1ebfu, t\u1eb7ng t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Lap_hoa_don_GTGT_doi_voi_qua_tang_hoi_nghi_khach_hang\" >L\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi qu\u00e0 t\u1eb7ng h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_doi_voi_hang_hoa_quang_cao_hang_bieu_tang_cua_ngan_hang\" >\u0110\u1ed1i v\u1edbi \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a qu\u1ea3ng c\u00e1o, h\u00e0ng bi\u1ebfu t\u1eb7ng c\u1ee7a ng\u00e2n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#_Gia_tinh_thue_GTGT_doi_voi_nhan_tien_ho_tro_cuoc_van_chuyen\" >\u00a0Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nh\u1eadn ti\u1ec1n h\u1ed7 tr\u1ee3 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Thue_suat_0\" >Thu\u1ebf su\u1ea5t 0%<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_dich_vu_hoa_tieu_cung_cap_cho_to_chuc_nuoc_ngoai_hoac_thong_qua_dai_ly_tau_bien\" >\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 hoa ti\u00eau cung c\u1ea5p cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_dich_vu_cung_cap_cho_to_chuc_nuoc_ngoai\" >\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_san_pham_xuat_khau_duoc_che_bien_tu_tai_nguyen_khoang_san\" >\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Thue_GTGT_cua_cac_hoat_dong_lien_quan_den_van_tai_quoc_te\" >Thu\u1ebf GTGT c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_cac_khoan_phu_thu_theo_cuoc_van_chuyen_quoc_te\" >\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ee5 thu theo c\u01b0\u1edbc v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Thue_suat_5_10\" >Thu\u1ebf su\u1ea5t 5%, 10%<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_hoat_dong_gia_cong_so_che_thuy_hai_san\" >\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng, s\u01a1 ch\u1ebf th\u1ee7y, h\u1ea3i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_san_pham_go\" >\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m g\u1ed7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Khau_tru_thue_GTGT\" >Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Khau_tru_thue_GTGT_dau_vao_trong_truong_hop_mua_hang_hoa_dich_vu_tra_cham\" >Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Thue_GTGT_dau_vao_du_dieu_kien_khau_tru_nhung_khong_khau_tru_cua_DN\" >Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng kh\u1ea5u tr\u1eeb c\u1ee7a DN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Doi_voi_khoan_tien_thue_nha_tra_cho_chuyen_gia_nuoc_ngoai_sang_lam_viec_tai_VN\" >\u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 tr\u1ea3 cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i sang l\u00e0m vi\u1ec7c t\u1ea1i VN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Uy_quyen_thanh_toan_bang_the_tin_dung_cua_ca_nhan\" >\u1ee6y quy\u1ec1n thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Chi_nhanh_su_dung_tai_khoan_ngan_hang_cua_tru_so_chinh\" >Chi nh\u00e1nh s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Ve_phuong_phap_tinh_thue_GTGT\" >V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Hoan_thue_GTGT\" >Ho\u00e0n thu\u1ebf GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Hoan_thue_GTGT_khi_chuyen_thanh_DN_che_xuat\" >Ho\u00e0n thu\u1ebf GTGT khi chuy\u1ec3n th\u00e0nh DN ch\u1ebf xu\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Hoan_thue_GTGT_doi_voi_hang_hoa_nhap_khau_sau_do_xuat_khau\" >Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/gtax.vn\/english\/quyet-toan-thue-gtgt\/#Nhung_luu_y_quan_trong_khac_khi_quyet_toan_thue_GTGT\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng kh\u00e1c khi quy\u1ebft to\u00e1n thu\u1ebf GTGT<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ve_doi_tuong_khong_chiu_thue_GTGT\"><\/span>V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_van_chuyen_hanh_khach_cong_cong_bang_duong_thuy\"><\/span><em>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng \u0111\u01b0\u1eddng th\u1ee7y<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01\/07\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i kho\u1ea3n 6 \u0111i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<li>Ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, xe \u0111i\u1ec7n (bao g\u1ed3m c\u1ea3 t\u00e0u \u0111i\u1ec7n) theo c\u00e1c tuy\u1ebfn trong n\u1ed9i t\u1ec9nh, trong \u0111\u00f4 th\u1ecb v\u00e0 c\u00e1c l\u00e2n c\u1eadn ngo\u1ea1i t\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao th\u00f4ng m\u1edbi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Do \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng ho\u1ea1t \u0111\u1ed9ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng \u0111\u01b0\u1eddng th\u1ee7y hi\u1ec7n h\u00e0nh ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%.<\/li>\n<\/ol>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 4726\/TCT-CS ng\u00e0y 13\/10\/2017 c\u1ee7a TCT v\u1ec1 thu\u1ebf GTGT.)\u00a0<\/em><\/div>\n<div>\n<figure id=\"attachment_232447\" aria-describedby=\"caption-attachment-232447\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232447 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quyet-toan-thue-GTGT-2.jpg\" alt=\"Quy\u1ebft to\u00e1n thu\u1ebf gtgt\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quyet-toan-thue-GTGT-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quyet-toan-thue-GTGT-2-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232447\" class=\"wp-caption-text\"><em>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng \u0111\u01b0\u1eddng th\u1ee7y<\/em><\/figcaption><\/figure>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_may_moc_thiet_bi_chuyen_dung_phuc_vu_san_xuat_nong_nghiep\"><\/span><em>\u0110\u1ed1i v\u1edbi m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><em>V\u1ec1 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u00a0<\/em>C\u00e1c lo\u1ea1i m\u00e1y m\u00f3c thi\u1ebft b\u1ecb: M\u00e1y \u00e9p c\u1ee7i tr\u1ea5u; d\u00e2y chuy\u1ec1n, thi\u1ebft b\u1ecb \u0111\u1ed3ng b\u1ed9 s\u1ea3n xu\u1ea5t b\u1ed9t c\u00e1; m\u00e1y s\u00e0ng n\u00f4ng s\u1ea3n d\u00f9ng trong c\u00f4ng nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n ch\u0103n nu\u00f4i (m\u00e1y s\u00e0ng rung ph\u00e2n lo\u1ea1i vi\u00ean c\u00e1m th\u00e0nh ph\u1ea9m, bao g\u1ed3m l\u01b0\u1edbi s\u00e0ng \u0111\u1ec3 l\u1ecdc b\u1ee5i v\u00e0 c\u00e1m k\u00edch c\u1ee1 l\u1edbn h\u01a1n ti\u00eau chu\u1ea9n v\u00e0 b\u1ed9 rung \u0111\u1ec3 l\u1ecdc th\u00e0nh ph\u1ea9m) l\u00e0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<li>V\u1eadt t\u01b0 cung c\u1ea5p v\u00e0 thi c\u00f4ng nh\u00e0 m\u00e0ng kh\u00f4ng l\u00e0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p n\u00ean ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%.<\/li>\n<\/ol>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 3233\/BTC-CST ng\u00e0y 13\/03\/2017 c\u1ee7a BTC v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p).<\/em><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_san_pham_thuc_an_chan_nuoi_la_dich_ca\"><\/span><em>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m th\u1ee9c \u0103n ch\u0103n nu\u00f4i l\u00e0 d\u1ecbch c\u00e1<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Tr\u01b0\u1eddng h\u1ee3p d\u1ecbch c\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng do C\u00f4ng ty A t\u1ef1 s\u1ea3n xu\u1ea5t th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty A c\u00f3 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1ea3n ph\u1ea9m d\u1ecbch c\u00e1 l\u00e0 th\u1ee9c \u0103n ch\u0103n nu\u00f4i \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u h\u00e0nh t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2010\/N\u0110-CP ng\u00e0y 05\/02\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 50\/2014\/TT-BNNPTNT ng\u00e0y 24\/12\/2014 c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n th\u00ec s\u1ea3n ph\u1ea9m d\u1ecbch c\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf.<\/li>\n<\/ol>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 5285\/TCT-CS ng\u00e0y 16\/11\/2017 c\u1ee7a TCT v\u1ec1 thu\u1ebf GTGT)<\/em><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Thue_GTGT_doi_voi_thiet_bi_phan_tich_sua\"><\/span><em>Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb ph\u00e2n t\u00edch s\u1eefa<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Theo \u0111\u00f3, thi\u1ebft b\u1ecb ph\u00e2n t\u00edch s\u1eefa t\u01b0\u01a1i nguy\u00ean li\u1ec7u, nh\u00e0 s\u1ea3n xu\u1ea5t: FOSS ANALYTICAL, n\u01b0\u1edbc s\u1ea3n xu\u1ea5t: \u0110an M\u1ea1ch, Model: MilkoScanTM Mars l\u00e0 m\u00e1y, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<li>H\u00f3a ch\u1ea5t, ch\u1ea5t t\u1ea9y r\u1eeda v\u00e0 b\u1ed9 d\u1ee5ng c\u1ee5 b\u1ea3o tr\u00ec m\u00e1y (6 th\u00e1ng thay m\u1ed9t l\u1ea7n) kh\u00f4ng ph\u1ea3i l\u00e0 m\u00e1y, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p n\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 7095\/BTC-CST ng\u00e0y 30\/05\/2017 c\u1ee7a BTC)<\/em><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Thue_GTGT_doi_voi_may_boc_vo_hat_sen\"><\/span><em>Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u00e1y b\u00f3c v\u1ecf h\u1ea1t sen.<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty nh\u1eadp kh\u1ea9u m\u00e1y b\u00f3c v\u1ecf h\u1ea1t sen (s\u1eed d\u1ee5ng \u0111\u1ec3 b\u00f3c l\u1edbp v\u1ecf c\u1ee7a h\u1ea1t sen) th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT (\u00fd ki\u1ebfn c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7, B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 v\u00e0 B\u1ed9 N\u00f4ng nghi\u1ec7p &amp; Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n).<\/li>\n<\/ul>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 13305\/BTC-CST ng\u00e0y 04\/10\/2017 c\u1ee7a BTC) \u00a0 \u00a0\u00a0<\/em><\/div>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Truong_hop_khong_phai_tinh_ke_khai_nop_thue_GTGT\"><\/span>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i t\u00ednh k\u00ea khai n\u1ed9p thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_san_pham_ghe_thit_san_pham_ca_ngu\"><\/span><em>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gh\u1eb9 th\u1ecbt, s\u1ea3n ph\u1ea9m c\u00e1 ng\u1eeb<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Quy tr\u00ecnh s\u1ea3n ph\u1ea9m gh\u1eb9 th\u1ecbt: gh\u1eb9 nguy\u00ean li\u1ec7u \u0111em lu\u1ed9c, g\u1ee1 th\u1ecbt r\u1ed3i \u01b0\u1edbp l\u1ea1nh \u0111em b\u00e1n.<\/li>\n<li>Quy tr\u00ecnh s\u1ea3n ph\u1ea9m c\u00e1 ng\u1eeb: c\u00e1 nguy\u00ean li\u1ec7u \u0111em h\u1ea5p ch\u00edn (nhi\u1ec7t \u0111\u1ed9 t\u1eeb 87 \u0111\u1ed9 C \u0111\u1ebfn 92 \u0111\u1ed9 C th\u1eddi gian h\u1ea5p t\u1eeb 45 ph\u00fat \u0111\u1ebfn 65 ph\u00fat), t\u00e1ch l\u1ea5y th\u1ecbt r\u1ed3i \u0111em c\u1ea5p \u0111\u00f4ng (nhi\u1ec7t \u0111\u1ed9 &lt; 40 \u0111\u1ed9 C), \u0111\u00f3ng g\u00f3i, b\u1ea3o qu\u1ea3n r\u1ed3i \u0111em xu\u1ea5t b\u00e1n.<\/li>\n<li>C\u00e1c s\u1ea3n ph\u1ea9m gh\u1eb9 th\u1ecbt, s\u1ea3n ph\u1ea9m c\u00e1 ng\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh n\u00eau tr\u00ean th\u00ec khi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m n\u00eau tr\u00ean cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh k\u00ea khai n\u1ed9p thu\u1ebf GTGT.<\/li>\n<\/ol>\n<\/div>\n<div>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 339\/TCT-CS ng\u00e0y 25\/01\/2017 c\u1ee7a TCT v\u1ec1 thu\u1ebf GTGT)\u00a0<\/em><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_chuyen_nhuong_du_an_dau_tu_de_san_xuat\"><\/span><em>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t <\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><em>V\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT:\u00a0<\/em>Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u00e3 ho\u00e0n th\u00e0nh m\u1ed9t ph\u1ea7n \u0111\u00e3 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu, chuy\u1ec3n nh\u01b0\u1ee3ng cho doanh nghi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf GTGT.<\/li>\n<\/ul>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 11858\/BTC-CST ng\u00e0y 06\/09\/2017 c\u1ee7a BTC v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u)<\/em><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_kinh_doanh_dai_ly_xo_so_tu_chon\"><\/span><em>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 c\u1ee7a C\u00f4ng ty Vietlott do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh \u0111\u1ec3 tri\u1ec3n khai \u0111i\u1ec3m b\u00e1n v\u00e9 x\u1ed5 s\u1ed1 t\u1ef1 ch\u1ecdn theo h\u00ecnh th\u1ee9c b\u00e1n \u0111\u00fang gi\u00e1 v\u00e0 h\u01b0\u1edfng th\u00f9 lao t\u1eeb ngu\u1ed3n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd th\u00ec s\u1ed1 ti\u1ec1n th\u00f9 lao m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT.<\/li>\n<\/ul>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 5318\/TCT-DNL ng\u00e0y 17\/11\/2017 c\u1ee7a TCT v\u00e0 thay th\u1ebf c\u00f4ng v\u0103n s\u1ed1 4361\/TCT-DNL ng\u00e0y 26\/9\/2017 c\u1ee7a TCT)<\/em><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gia_tinh_thue_GTGT\"><\/span>Gi\u00e1 t\u00ednh thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_hang_cho_bieu_tang_tu_quy_phuc_loi\"><\/span><em>\u0110\u1ed1i v\u1edbi h\u00e0ng cho bi\u1ebfu, t\u1eb7ng t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m do ch\u00ednh c\u00f4ng ty s\u1ea3n xu\u1ea5t ra ho\u1eb7c h\u00e0ng h\u00f3a do c\u00f4ng ty mua v\u1ec1 v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 b\u00e1n, sau \u0111\u00f3 s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty trong d\u1ecbp l\u1ec5, t\u1ebft v\u00e0 trang tr\u1ea3i b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0 tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty s\u1eed d\u1ee5ng qu\u1ef9 ph\u00fac l\u1ee3i mua h\u00e0ng h\u00f3a t\u1eeb b\u00ean ngo\u00e0i \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty trong d\u1ecbp l\u1ec5, t\u1ebft kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Khi xu\u1ea5t h\u00e0ng h\u00f3a n\u00eau tr\u00ean \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n vi\u00ean, c\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/li>\n<\/ol>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 834\/TCT-DNL ng\u00e0y 14\/03\/2017 c\u1ee7a TCT)<\/em><\/div>\n<div>\n<figure id=\"attachment_232446\" aria-describedby=\"caption-attachment-232446\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232446 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quyet-toan-thue-GTGT-VAT-gia-tri-gia-tang-2.jpg\" alt=\"Quy\u1ebft to\u00e1n thu\u1ebf GTGT VAT\" width=\"680\" height=\"454\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quyet-toan-thue-GTGT-VAT-gia-tri-gia-tang-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quyet-toan-thue-GTGT-VAT-gia-tri-gia-tang-2-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232446\" class=\"wp-caption-text\"><em>Gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/em><\/figcaption><\/figure>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Lap_hoa_don_GTGT_doi_voi_qua_tang_hoi_nghi_khach_hang\"><\/span><em>L\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi qu\u00e0 t\u1eb7ng h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng v\u00e0 t\u1eb7ng qu\u00e0 l\u01b0u ni\u1ec7m cho kh\u00e1ch, vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb c\u1ee7a C\u00f4ng ty c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh, k\u1ebf ho\u1ea1ch v\u00e0 danh s\u00e1ch kh\u00e1ch m\u1eddi c\u1ee5 th\u1ec3 th\u00ec khi k\u1ebft th\u00fac h\u1ed9i ngh\u1ecb, C\u00f4ng ty \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n GTGT t\u1ed5ng gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng cho kh\u00e1ch h\u00e0ng, tr\u00ean h\u00f3a \u0111\u01a1n n\u00eau r\u00f5 qu\u00e0 t\u1eb7ng h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng. <em>(C\u00f4ng v\u0103n s\u1ed1 1284\/TCT-DNL ng\u00e0y 05\/04\/2017 c\u1ee7a TCT)<\/em><\/li>\n<li>\u00a0Khi t\u1eb7ng qu\u00e0 cho kh\u00e1ch h\u00e0ng v\u00e0o d\u1ecbp l\u1ec5, t\u1ebft, h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, t\u00ednh k\u00ea khai n\u1ed9p thu\u1ebf GTGT nh\u01b0 b\u00e1n h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng c\u00f3 ph\u00e1t sinh vi\u1ec7c t\u1eb7ng qu\u00e0 kh\u00e1ch h\u00e0ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, kh\u00e1ch h\u00e0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i m\u1ed7i ng\u00e0y c\u00f4ng ty l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n GTGT ghi s\u1ed1 ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean d\u00f2ng t\u1ed5ng c\u1ed9ng c\u1ee7a b\u1ea3ng k\u00ea, k\u00fd t\u00ean v\u00e0 gi\u1eef li\u00ean giao cho ng\u01b0\u1eddi mua, c\u00e1c li\u00ean kh\u00e1c lu\u00e2n chuy\u1ec3n theo quy \u0111\u1ecbnh (kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng tr\u00ean 200.000\u0111 hay d\u01b0\u1edbi 200.000\u0111). <em>(C\u00f4ng v\u0103n s\u1ed1 5483\/TCT-DNL ng\u00e0y 28\/11\/2017 c\u1ee7a TCT)<\/em><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doi_voi_hang_hoa_quang_cao_hang_bieu_tang_cua_ngan_hang\"><\/span><em>\u0110\u1ed1i v\u1edbi \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a qu\u1ea3ng c\u00e1o, h\u00e0ng bi\u1ebfu t\u1eb7ng c\u1ee7a ng\u00e2n h\u00e0ng<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \u0111\u1ec3 qu\u1ea3ng c\u00e1o, cho, bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng, ph\u1ee5c v\u1ee5 \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a mua ngo\u00e0i ho\u1eb7c h\u00e0ng h\u00f3a do \u0111\u01a1n v\u1ecb t\u1ef1 s\u1ea3n xu\u1ea5t) s\u1eed d\u1ee5ng \u0111\u1ec3 qu\u1ea3ng c\u00e1o, cho, bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Khi th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3ng c\u00e1o, cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a th\u00ec ng\u00e2n h\u00e0ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT, tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC.<\/li>\n<\/ul>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 5367\/TCT-DNL ng\u00e0y 22\/11\/2017 c\u1ee7a TCT)<\/em><\/div>\n<h3><span class=\"ez-toc-section\" id=\"_Gia_tinh_thue_GTGT_doi_voi_nhan_tien_ho_tro_cuoc_van_chuyen\"><\/span><em>\u00a0<\/em><em>Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nh\u1eadn ti\u1ec1n h\u1ed7 tr\u1ee3 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>C\u0103n c\u1ee9 c\u00f4ng v\u0103n s\u1ed1 208\/TCT-DNL ng\u00e0y 17\/01\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh h\u1ed7 tr\u1ee3 c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n cho c\u00e1c \u0111\u1ea1i l\u00fd l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i nh\u1eb1m \u0111\u1ea9y m\u1ea1nh vi\u1ec7c ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m th\u00ec khi nh\u1eadn ti\u1ec1n c\u00e1c \u0111\u1ea1i l\u00fd ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT k\u00ea khai n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Thue_suat_0\"><\/span>Thu\u1ebf su\u1ea5t 0%<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_dich_vu_hoa_tieu_cung_cap_cho_to_chuc_nuoc_ngoai_hoac_thong_qua_dai_ly_tau_bien\"><\/span><em>\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 hoa ti\u00eau cung c\u1ea5p cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam cung c\u1ea5p d\u1ecbch v\u1ee5 hoa ti\u00eau tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec3m d2 Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0%.<\/li>\n<li>\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 hoa ti\u00eau \u0111\u1ec3 n\u1ea1o v\u00e9t lu\u1ed3ng l\u1ea1ch kh\u00f4ng ph\u1ea3i l\u00e0 d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i c\u1ea3ng l\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec3m d2 Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0%.<\/li>\n<\/ol>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 1750\/TCT-CS ng\u00e0y 03\/05\/2017 c\u1ee7a TCT v\u1ec1 thu\u1ebf GTGT)<\/em><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_dich_vu_cung_cap_cho_to_chuc_nuoc_ngoai\"><\/span><em>\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, nghi\u00ean c\u1ee9u x\u00e3 h\u1ed9i h\u1ecdc cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i, k\u1ebft qu\u1ea3 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c chuy\u1ec3n cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 n\u1ebfu d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau d\u00f9ng ngo\u00e0i Vi\u1ec7t Nam v\u00e0 c\u00f4ng ty \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec d\u1ecbch v\u1ee5 cung c\u1ea5p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%.<\/li>\n<\/ul>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 5294\/TCT-CS ng\u00e0y 16\/11\/2017 c\u1ee7a TCT v\u1ec1 thu\u1ebf GTGT)<\/em><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_san_pham_xuat_khau_duoc_che_bien_tu_tai_nguyen_khoang_san\"><\/span><em>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 ngu\u1ed3n g\u1ed1c trong n\u01b0\u1edbc , n\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n c\u1ed9ng 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 th\u00ec s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/li>\n<li>\u00a0Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u th\u00ec s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u n\u00e0y kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u00ednh tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/li>\n<\/ol>\n<p><em>(C\u00f4ng v\u0103n s\u1ed1 15044\/BTC-CST ng\u00e0y 07\/11\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n).<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_GTGT_cua_cac_hoat_dong_lien_quan_den_van_tai_quoc_te\"><\/span><em>Thu\u1ebf GTGT c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m tra, kh\u1ea3o s\u00e1t, l\u1eafp \u0111\u1eb7t, b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n, thi\u1ebft b\u1ecb li\u00ean l\u1ea1c v\u00f4 tuy\u1ebfn h\u00e0ng h\u1ea3i v\u00e0 c\u00e1c thi\u1ebft b\u1ecb h\u1ed7 tr\u1ee3 h\u00e0ng h\u1ea3i cho t\u00e0u bi\u1ec3n qu\u1ed1c t\u1ebf; cung c\u1ea5p v\u00e0 thay th\u1ebf c\u00e1c linh ki\u1ec7n, ph\u1ee5 t\u00f9ng ph\u1ee5c v\u1ee5 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n, thi\u1ebft b\u1ecb c\u1ee7a t\u00e0u bi\u1ec3n cho c\u00e1c h\u00e3ng t\u00e0u bi\u1ec3n qu\u1ed1c t\u1ebf th\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, C\u00f4ng ty ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC.<\/li>\n<\/ul>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 3164\/TCT-CS ng\u00e0y 17\/07\/2017 c\u1ee7a TCT)<\/em><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_cac_khoan_phu_thu_theo_cuoc_van_chuyen_quoc_te\"><\/span><em>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ee5 thu theo c\u01b0\u1edbc v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf.<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 mua b\u00e1n c\u01b0\u1edbc v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf thu gom h\u00e0ng l\u1ebb t\u1eeb c\u00e1c doanh nghi\u1ec7p xu\u1ea5t, nh\u1eadp kh\u1ea9u, l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp \u0111\u1eb7t ch\u1ed7 thu\u00ea t\u00e0u v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u00e1c doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp xu\u1ea5t, nh\u1eadp kh\u1ea9u; \u0111\u1ee9ng t\u00ean tr\u00ean v\u1eadn \u0111\u01a1n \u0111\u01b0\u1eddng bi\u1ec3n v\u00e0 tr\u1ef1c ti\u1ebfp thanh to\u00e1n c\u01b0\u1edbc v\u1eadn t\u1ea3i, ph\u1ee5 thu theo c\u01b0\u1edbc cho h\u00e3ng t\u00e0u (bao g\u1ed3m 11 kho\u1ea3n ph\u1ee5 thu \u0111\u01b0\u1ee3c coi l\u00e0 gi\u00e1 d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n nh\u01b0 li\u1ec7t k\u00ea t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 6142\/BTC-CST ng\u00e0y 09\/5\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 doanh thu t\u1eeb v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<div><em>(C\u00f4ng v\u0103n s\u1ed1 2083\/TCT\u2013CS ng\u00e0y 19\/05\/2017 c\u1ee7a TCT v\u1ec1 thu\u1ebf GTGT).<\/em><\/div>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Thue_suat_5_10\"><\/span>Thu\u1ebf su\u1ea5t 5%, 10%<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_gia_cong_so_che_thuy_hai_san\"><\/span><em>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng, s\u01a1 ch\u1ebf th\u1ee7y, h\u1ea3i s\u1ea3n<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng nh\u1eadn gh\u1eb9 nguy\u00ean li\u1ec7u \u0111em lu\u1ed9c, g\u1ee1 th\u1ecbt, \u01b0\u1edbp l\u1ea1nh th\u00ec \u0111\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng, s\u01a1 ch\u1ebf th\u1ee7y, h\u1ea3i s\u1ea3n, doanh thu d\u1ecbch v\u1ee5 thu \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t l\u00e0 5%. (C\u00f4ng v\u0103n s\u1ed1 5018\/TCT-CS c\u1ee7a TCT v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_san_pham_go\"><\/span><em>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m g\u1ed7<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div>\n<ol>\n<li>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m g\u1ed7 tr\u00f2n, g\u1ed7 nguy\u00ean c\u00e2y ch\u01b0a ch\u1ebf bi\u1ebfn do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tr\u1ed3ng v\u00e0 b\u00e1n ra th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<li>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m g\u1ed7 tr\u00f2n, g\u1ed7 nguy\u00ean c\u00e2y ch\u01b0a ch\u1ebf bi\u1ebfn do DN, HTX n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n cho DN, HTX th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT, tr\u01b0\u1eddng h\u1ee3p b\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%.<\/li>\n<li>S\u1ea3n ph\u1ea9m g\u1ed7 \u0111\u00e3 qua ch\u1ebf bi\u1ebfn nh\u01b0: g\u1ed7 v\u00e1n, g\u1ed7 t\u1ea5m, d\u0103m g\u1ed7 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%.<\/li>\n<\/ol>\n<p><em>(C\u00f4ng v\u0103n s\u1ed1 2038\/TCT\u2013CS c\u1ee7a TCT)<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khau_tru_thue_GTGT\"><\/span>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Khau_tru_thue_GTGT_dau_vao_trong_truong_hop_mua_hang_hoa_dich_vu_tra_cham\"><\/span><em>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT trong tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 1\/01\/2014 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 15\/11\/2014 (ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh).<\/li>\n<li>Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT, c\u1ee5 th\u1ec3:\n<ul>\n<li>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng, h\u00f3a \u0111\u01a1n GTGT v\u00e0 ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u1ebfn ng\u00e0y 31\/12 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng s\u1edbm h\u01a1n ng\u00e0y 31 th\u00e1ng 12, n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<\/li>\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT trong tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 15\/11\/2014:\n<ul>\n<li>Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/11\/2014) v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh; T\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC; T\u1ea1i \u0111i\u1ec3m c Kho\u1ea3n 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u1ee5 th\u1ec3:<\/li>\n<li>\u0110\u1ec3 c\u1eaft gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n vi\u1ec7c t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP \u0111\u00e3 kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh \u201c\u0110\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u1ebfn ng\u00e0y 31\/12 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng s\u1edbm h\u01a1n ng\u00e0y 31\/12, n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb\u201d (\u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP) v\u00e0 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ti\u1ebfp t\u1ee5c gi\u1eef nguy\u00ean n\u1ed9i dung thay th\u1ebf n\u00eau tr\u00ean.<\/li>\n<li>C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, t\u1eeb ng\u00e0y 15\/11\/2014 khi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n<li>\u0110\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng c\u01a1 s\u1edf kinh doanh v\u1eabn ch\u01b0a thanh to\u00e1n cho kh\u00e1ch h\u00e0ng n\u00ean ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ch\u01b0a ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb.<\/li>\n<li>Khi thanh to\u00e1n th\u1ef1c t\u1ebf, n\u1ebfu c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng (thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thanh to\u00e1n quan ng\u00e2n h\u00e0ng) th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>(C\u00f4ng v\u0103n s\u1ed1 1634\/TCT-CS\u00a0 ng\u00e0y 25\/04\/2017, v\u0103n b\u1ea3n s\u1ed1 1637\/TCT-CS ng\u00e0y 25\/04\/2017 c\u1ee7a TCT\u00a0 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf)<\/em><\/p>\n<figure id=\"attachment_232445\" aria-describedby=\"caption-attachment-232445\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232445 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quyet-toan-thue-gia-tri-gia-tang-2.jpg\" alt=\"Quy\u1ebft to\u00e1n thu\u1ebf GTGT VAT\" width=\"680\" height=\"464\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quyet-toan-thue-gia-tri-gia-tang-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/quyet-toan-thue-gia-tri-gia-tang-2-300x205.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232445\" class=\"wp-caption-text\"><em>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_du_dieu_kien_khau_tru_nhung_khong_khau_tru_cua_DN\"><\/span><em> Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng kh\u1ea5u tr\u1eeb c\u1ee7a DN<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3. Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh DN \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng k\u00ea khai kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<p><em>(C\u00f4ng v\u0103n s\u1ed1 5475\/TCT-DNL ng\u00e0y 28\/11\/2017 c\u1ee7a TCT).<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_khoan_tien_thue_nha_tra_cho_chuyen_gia_nuoc_ngoai_sang_lam_viec_tai_VN\"><\/span><em>\u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 tr\u1ea3 cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i sang l\u00e0m vi\u1ec7c t\u1ea1i VN<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1eed chuy\u00ean gia ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i sang Vi\u1ec7t Nam c\u00f4ng t\u00e1c; theo th\u01b0 b\u1ed5 nhi\u1ec7m c\u1ee7a C\u00f4ng ty m\u1eb9, c\u00e1c chuy\u00ean gia ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 tr\u1ea3 l\u01b0\u01a1ng, c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m c\u1ea3 chi ph\u00ed thu\u00ea nh\u00e0 th\u00ec thu\u1ebf GTGT c\u1ee7a kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam do c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<p><em>(C\u00f4ng v\u0103n s\u1ed1 3888\/TCT-CS ng\u00e0y 28\/08\/2017 c\u1ee7a TCT)<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Uy_quyen_thanh_toan_bang_the_tin_dung_cua_ca_nhan\"><\/span><em>\u1ee6y quy\u1ec1n thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a c\u00e1 nh\u00e2n<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p DN \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a DN s\u1eed d\u1ee5ng th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng mang t\u00ean c\u00e1 nh\u00e2n \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi b\u00e1n sau \u0111\u00f3 v\u1ec1 thanh to\u00e1n l\u1ea1i v\u1edbi DN n\u1ebfu c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a DN g\u1ed3m: H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mang t\u00ean DN; H\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u1ee7y quy\u1ec1n c\u1ee7a DN cho c\u00e1 nh\u00e2n thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi b\u00e1n v\u00e0 thanh to\u00e1n l\u1ea1i v\u1edbi DN; ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a DN cho c\u00e1 nh\u00e2n v\u00e0 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb th\u1ebb c\u1ee7a c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi b\u00e1n th\u00ec DN \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/li>\n<\/ul>\n<p><em> (C\u00f4ng v\u0103n s\u1ed1 3977\/TCT-DNL ng\u00e0y 05\/09\/2017 c\u1ee7a TCT)<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_nhanh_su_dung_tai_khoan_ngan_hang_cua_tru_so_chinh\"><\/span><em>Chi nh\u00e1nh s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Chi nh\u00e1nh s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh thanh to\u00e1n ti\u1ec1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh DN s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a DN \u0111\u1ec3 giao d\u1ecbch mua b\u00e1n v\u1edbi kh\u00e1ch h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u1ee7y quy\u1ec1n trong s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n thanh to\u00e1n, chi nh\u00e1nh c\u00f3 th\u00f4ng b\u00e1o \u0111\u1ea7y \u0111\u1ee7 t\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 trong H\u1ee3p \u0111\u1ed3ng, Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n \u1ee7y quy\u1ec1n n\u00e0y th\u00ec B\u00ean mua \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc v\u00e0 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><em>(C\u00f4ng v\u0103n s\u1ed1 1224\/TCT-CS ng\u00e0y 31\/03\/2017 c\u1ee7a TCT)<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ve_phuong_phap_tinh_thue_GTGT\"><\/span>V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>Ng\u00e0y 19\/09\/2017, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0\u00a0sau:<\/div>\n<div><\/div>\n<ul>\n<li>B\u1ecf h\u01b0\u1edbng d\u1eabn n\u1ed9p M\u1eabu 06\/GTGT \u0111\u1ec3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh (CSKD) m\u1edbi th\u00e0nh l\u1eadp v\u00e0 CSKD \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng. Theo \u0111\u00f3, t\u1eeb ng\u00e0y 05\/11\/2017, n\u1ebfu c\u00e1c DN c\u00f3 doanh thu t\u00ednh thu\u1ebf GTGT <em><strong>d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p Th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT (m\u1eabu 06\/GTGT)<\/strong> <\/em>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<div style=\"padding-left: 40px;\"><em><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1edbc:<\/strong><\/span> <\/em>CSKD m\u1edbi th\u00e0nh l\u1eadp v\u00e0 CSKD \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng ph\u1ea3i g\u1eedi M\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u0103ng \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng g\u1eedi M\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/div>\n<ul>\n<li>B\u1ecf h\u01b0\u1edbng d\u1eabn n\u1ed9p M\u1eabu 06\/GTGT khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<div style=\"padding-left: 40px;\"><em><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1edbc:<\/strong><\/span><strong>\u00a0<\/strong><\/em>Khi chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT (t\u1eeb ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp sang ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ng\u01b0\u1ee3c l\u1ea1i) th\u00ec CSKD ph\u1ea3i n\u1ed9p M\u1eabu 06\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/div>\n<ul>\n<li>B\u1ed5 sung h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u1ee7a CSKD x\u00e1c \u0111\u1ecbnh theo H\u1ed3 s\u01a1 khai thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TTBTC ng\u00e0y 25\/8\/2014 v\u00e0 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/li>\n<\/ul>\n<\/div>\n<div>Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi-su-lua-chon-khon-ngoan\/\" target=\"_blank\" rel=\"nofollow noopener\">k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>, d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, d\u1ecbch v\u1ee5 Lao \u0111\u1ed9ng &amp; b\u1ea3o hi\u1ec3m\u2026 do k\u1ebf to\u00e1n Gtax \u0111\u1ea3m tr\u00e1ch, B\u1ea1n s\u1ebd kh\u00f4ng ph\u1ea3i lo l\u1eafng nh\u1eefng v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n\u2026.<\/div>\n<div>\n<div><\/div>\n<div><em><span style=\"text-decoration: underline;\"><strong>Nh\u01b0 v\u1eady,<\/strong><\/span><\/em> k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c: Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT c\u0103n c\u1ee9 theo H\u1ed3 s\u01a1 khai thu\u1ebf GTGT do CSKD g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf, c\u1ee5 th\u1ec3:<\/div>\n<div><\/div>\n<ul>\n<li>N\u1ebfu CSKD \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec g\u1eedi T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 01\/GTGT, 02\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<li>N\u1ebfu CSKD \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec g\u1eedi T\u1edd khai thu\u1ebf GTGT M\u1eabu s\u1ed1 04\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hoan_thue_GTGT\"><\/span>Ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thue_GTGT_khi_chuyen_thanh_DN_che_xuat\"><\/span><em>Ho\u00e0n thu\u1ebf GTGT khi chuy\u1ec3n th\u00e0nh DN ch\u1ebf xu\u1ea5t<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p DN \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t chuy\u1ec3n th\u00e0nh DN ch\u1ebf xu\u1ea5t th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12\/08\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01\/7\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf.<\/li>\n<\/ul>\n<p><em>(C\u00f4ng v\u0103n s\u1ed1 1682\/TCT-CS ng\u00e0y 27\/04\/2017 c\u1ee7a TCT v\u1ec1 ho\u00e0n thu\u1ebf GTGT).<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thue_GTGT_doi_voi_hang_hoa_nhap_khau_sau_do_xuat_khau\"><\/span><em>Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u<\/em><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>T\u1ea1i \u0111i\u1ec3m 4b Kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12\/08\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh: c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t DN mua m\u1eb7t h\u00e0ng thi\u1ebft c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u c\u00f3 h\u00e0m l\u01b0\u1ee3ng 99,75%, sau \u0111\u00f3 \u0111em \u0111i\u1ec7n ph\u00e2n n\u00e2ng cao h\u00e0m l\u01b0\u1ee3ng l\u00ean 99,95% sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u th\u00ec ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p><em>(C\u00f4ng v\u0103n s\u1ed1 1081\/TCT-CS ng\u00e0y 24\/03\/2017 c\u1ee7a TCT v\u1ec1 thu\u1ebf GTGT)<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khac_khi_quyet_toan_thue_GTGT\"><\/span>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng kh\u00e1c khi quy\u1ebft to\u00e1n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_232216\" aria-describedby=\"caption-attachment-232216\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-232216 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-2.jpg\" alt=\"\u0110\u1ed1i v\u1edbi DN n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp\" width=\"680\" height=\"383\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-2-300x169.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232216\" class=\"wp-caption-text\"><em>T\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf GTGT h\u00e0ng n\u0103m<\/em><\/figcaption><\/figure>\n<ol>\n<li>T\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf GTGT h\u00e0ng n\u0103m cho c\u01a1 quan thu\u1ebf, th\u00f4ng qua l\u1eadp t\u1edd khai v\u00e0 g\u1eedi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf t\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf GTGT \u00e1p d\u1ee5ng theo m\u1eabu k\u00e8m theo Th\u00f4ng t\u01b0 122\/2000\/TT-BTC ng\u00e0y 29\/12\/2000, \u0111\u1ec3 g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c thu\u1ed9c, ho\u1eb7c g\u1eedi online tr\u00ean c\u1ed5ng th\u00f4ng tin T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/li>\n<li>Nh\u1eefng \u0111\u01a1n v\u1ecb kinh doanh s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia t\u00e1ch, gi\u1ea3i th\u1ec3 hay ph\u00e1 s\u1ea3n th\u00ec s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf GTGT v\u1edbi c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t 45 ng\u00e0y, t\u00ednh t\u1eeb ng\u00e0y s\u00e1p nh\u1eadp h\u1ee3p nh\u1ea5t, chia t\u00e1ch gi\u1ea3i th\u1ec3 hay ph\u00e1 s\u1ea3n.<\/li>\n<li>Doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf GTGT v\u00e0o cu\u1ed1i n\u0103m theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 60 ng\u00e0y, t\u00ednh t\u1eeb 31\/12 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n thu\u1ebf.\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh kh\u00e1c th\u00ec v\u1eabn ph\u1ea3i \u0111\u1ea3m thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf theo \u0111\u00fang n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/li>\n<li><span style=\"color: #555555;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o k\u00ea khai to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p, s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a n\u0103m, s\u1ed1 thu\u1ebf GTGT c\u00f2n thi\u1ebfu hay s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li><span style=\"color: #555555;\">Doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau, s\u1ed1 li\u1ec7u theo nh\u01b0 bi\u1ec5u m\u1eabu quy\u1ebft to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh sau \u0111\u00f3 t\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c thu\u1ed9c b\u1eb1ng h\u00ecnh th\u1ee9c n\u1ed9p tr\u1ef1c tuy\u1ebfn.\u00a0<\/span><\/li>\n<li><span style=\"color: #555555;\">Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf GTGT c\u00f2n thi\u1ebfu v\u00e0o trong Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ch\u1eadm 10 ng\u00e0y, t\u00ednh t\u1eeb ng\u00e0y n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf GTGT. \u0110\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u1eeba th\u00ec s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp sau \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i.<\/span><\/li>\n<li><span style=\"color: #555555;\">Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a s\u1ed1 li\u1ec7u. Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai, b\u00e1o c\u00e1o sai th\u1ef1c t\u1ebf nh\u1eb1m tr\u1ed1n thu\u1ebf, l\u1eadu thu\u1ebf s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1 <strong>8 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf GTGT<\/strong>, 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\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\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.<\/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>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf GTGT v\u00e0o cu\u1ed1i n\u0103m theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 60 ng\u00e0y, t\u00ednh t\u1eeb 31\/12 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n thu\u1ebf. \u00a0K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y t\u1ed5ng h\u1ee3p 8 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf GTGT \u0111\u1ec3 gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u00fang nh\u01b0 sau: [&#8230;]\n","protected":false},"author":1,"featured_media":232446,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[841],"class_list":["post-232440","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","tag-quyet-toan-thue"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232440"}],"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=232440"}],"version-history":[{"count":12,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232440\/revisions"}],"predecessor-version":[{"id":235743,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232440\/revisions\/235743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232446"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}