{"id":233633,"date":"2024-09-25T10:19:16","date_gmt":"2024-09-25T03:19:16","guid":{"rendered":"https:\/\/gtax.vn\/?p=233633"},"modified":"2025-01-03T15:14:36","modified_gmt":"2025-01-03T08:14:36","slug":"hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/hoan-thue-gtgt\/","title":{"rendered":"D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT (VAT) uy t\u00edn ch\u1ea5t l\u01b0\u1ee3ng"},"content":{"rendered":"<p>Ch\u00e0o m\u1eebng b\u1ea1n \u0111\u1ebfn v\u1edbi GTAX \u2013 \u0111\u1ed1i t\u00e1c tin c\u1eady trong l\u0129nh v\u1ef1c D\u1ecbch v\u1ee5 Ho\u00e0n Thu\u1ebf GTGT. V\u1edbi cam k\u1ebft mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p ho\u00e0n thu\u1ebf hi\u1ec7u qu\u1ea3 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng, GTAX kh\u00f4ng ch\u1ec9 l\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 c\u00f2n l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n. Ch\u00fang t\u00f4i nh\u1eadn th\u1ee9c r\u1eb1ng m\u1ed7i doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 nh\u1eefng y\u00eau c\u1ea7u ri\u00eang v\u1ec1 thu\u1ebf GTGT. Do \u0111\u00f3, GTAX cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u v\u00e0 linh ho\u1ea1t, \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u00fang nhu c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p b\u1ea1n. H\u00e3y li\u00ean h\u1ec7 v\u1edbi hotline 0932.362.514 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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-gtgt\/#Hoan_thue_GTGT_la_gi\" >Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?<\/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\/hoan-thue-gtgt\/#Dieu_kien_hoan_thue_GTGT\" >\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT<\/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\/hoan-thue-gtgt\/#Doi_tuong_duoc_hoan_thue_GTGT\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/hoan-thue-gtgt\/#Dich_vu_hoan_thue_gia_tri_gia_tang_GTGT_tai_GTAX\" >D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1ea1i GTAX<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/hoan-thue-gtgt\/#Tong_chi_phi_dich_vu_hoan_thue_GTGT_tai_GTAX\" >T\u1ed5ng chi ph\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i GTAX<\/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\/hoan-thue-gtgt\/#Thoi_gian_trien_khai_goi_dich_vu_hoan_thue_GTGT\" >Th\u1eddi gian tri\u1ec3n khai g\u00f3i d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/hoan-thue-gtgt\/#Quy_trinh_trien_khai_dich_vu_hoan_thue_GTGT\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/hoan-thue-gtgt\/#Cam_ket_ve_dich_vu_hoan_thue_GTGT_tai_GTAX\" >Cam k\u1ebft v\u1ec1 d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i GTAX<\/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\/hoan-thue-gtgt\/#Ho_so_va_thu_tuc_hoan_thue_GTGT_theo_Thong_tu_80\" >H\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80<\/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\/hoan-thue-gtgt\/#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-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/hoan-thue-gtgt\/#Cach_hoan_thue_GTGT\" >C\u00e1ch ho\u00e0n thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/hoan-thue-gtgt\/#Thoi_gian_nhan_duoc_tien_hoan_thue_GTGT\" >Th\u1eddi gian nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf GTGT<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoan_thue_GTGT_la_gi\"><\/span>Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-233636 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/dich-vu-hoan-thue-gtgt-4.jpg\" alt=\"Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?\" width=\"600\" height=\"362\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/dich-vu-hoan-thue-gtgt-4.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/dich-vu-hoan-thue-gtgt-4-300x181.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>Qu\u00e1 tr\u00ecnh ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p v\u01b0\u1ee3t m\u1ee9c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 nh\u1eefng kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, g\u00f3p ph\u1ea7n t\u1ea1o ra s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 thu\u1eadn l\u1ee3i trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_hoan_thue_GTGT\"><\/span>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo \u0110i\u1ec1u 70 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ban h\u00e0nh ng\u00e0y 13\/06\/2019, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: \u201c1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh ho\u00e0n thu\u1ebf cho c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.\u201d<\/p>\n<p>C\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u1ed9t s\u1ed1 ti\u1ec1n l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 60 c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n<p>\u0110\u1ec3 c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, c\u1ea7n ph\u1ea3i th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n:<\/p>\n<ul>\n<li>T\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li>C\u00f3 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 60 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/06\/2019.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_hoan_thue_GTGT\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2008 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0o c\u00e1c n\u0103m 2013, 2014, 2016).<\/p>\n<p>C\u01a1 s\u1edf doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf:<\/p>\n<p>1. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng ho\u1eb7c qu\u00fd s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 ti\u1ebfp theo \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/p>\n<p>2. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ebfu c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111ang trong giai \u0111o\u1ea1n tri\u1ec3n khai v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n<p>3. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<p>C\u01a1 s\u1edf doanh nghi\u1ec7p chuy\u00ean v\u1ec1 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ebfu s\u1ed1 ti\u1ec1n ho\u00e0n t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean trong th\u00e1ng ho\u1eb7c qu\u00fd.<\/li>\n<li>Ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf tr\u01b0\u1edbc v\u00e0 ki\u1ec3m tra sau s\u1ebd \u00e1p d\u1ee5ng cho nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, mi\u1ec5n l\u00e0 h\u1ecd kh\u00f4ng vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan trong v\u00f2ng hai n\u0103m li\u00ean ti\u1ebfp; \u0111\u1ed3ng th\u1eddi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng kh\u00f4ng n\u1eb1m trong danh s\u00e1ch \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 r\u1ee7i ro cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n<p>C\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<ul>\n<li>C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ul>\n<p>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi mang theo h\u00e0ng h\u00f3a \u0111\u00f3 khi xu\u1ea5t c\u1ea3nh.<\/li>\n<\/ul>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n vi\u1ec7n tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA):<\/p>\n<ul>\n<li>Vi\u1ec7c ho\u00e0n l\u1ea1i thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p cho h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam nh\u1eb1m ph\u1ee5c v\u1ee5 cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 d\u1ef1 \u00e1n.<\/li>\n<\/ul>\n<p>Quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao:<\/p>\n<ul>\n<li>S\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 thanh to\u00e1n \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<p>Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/dich-vu-bao-hiem-xa-hoi\/\">D\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_hoan_thue_gia_tri_gia_tang_GTGT_tai_GTAX\"><\/span>D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1ea1i GTAX<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GTAX r\u1ea5t vui m\u1eebng gi\u1edbi thi\u1ec7u d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u2013 m\u1ed9t gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c c\u01a1 h\u1ed9i v\u1ec1 thu\u1ebf.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-233637 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/Dich-vu-hoan-thue.png\" alt=\"D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1ea1i GTAX\" width=\"660\" height=\"371\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/Dich-vu-hoan-thue.png 660w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/09\/Dich-vu-hoan-thue-300x169.png 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><\/p>\n<p>\u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u00e0i ch\u00ednh c\u1ee7a ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 b\u1ea1n n\u1eafm b\u1eaft c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 c\u00f2n gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh ho\u00e0n thu\u1ebf, gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p. H\u00e3y \u0111\u1ec3 GTAX \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n, mang l\u1ea1i s\u1ef1 chuy\u00ean nghi\u1ec7p v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd thu\u1ebf, g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_chi_phi_dich_vu_hoan_thue_GTGT_tai_GTAX\"><\/span>T\u1ed5ng chi ph\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i GTAX<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1ed5ng chi ph\u00ed cho d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i GTAX \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>Ph\u00ed l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 10.000.000 \u0111\u1ed3ng cho m\u1ed7i h\u1ed3 s\u01a1.<\/li>\n<li>Ph\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd t\u01b0\u01a1ng \u1ee9ng v\u1edbi 6% t\u1ed5ng s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_trien_khai_goi_dich_vu_hoan_thue_GTGT\"><\/span>Th\u1eddi gian tri\u1ec3n khai g\u00f3i d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Quy tr\u00ecnh n\u00e0y kh\u00f4ng ch\u1ec9 bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n l\u1ea1i c\u1ea7n ho\u00e0n l\u1ea1i, m\u00e0 c\u00f2n y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh li\u00ean quan, \u0111\u1ed3ng th\u1eddi k\u1ecbp th\u1eddi x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p n\u1ebfu ph\u00e1t sinh. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p duy tr\u00ec quy tr\u00ecnh t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng ni\u1ec1m tin v\u00e0 uy t\u00edn v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd c\u0169ng nh\u01b0 c\u00e1c \u0111\u1ed1i t\u00e1c kinh doanh. Tuy nhi\u00ean, b\u1ea1n kh\u00f4ng c\u1ea7n qu\u00e1 lo l\u1eafng khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i GTAX, v\u00ec ch\u00fang t\u00f4i c\u00f3 kh\u1ea3 n\u0103ng ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c n\u00e0y trong v\u00f2ng 45 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n<p>Theo kinh nghi\u1ec7m c\u1ee7a GTAX trong l\u0129nh v\u1ef1c ho\u00e0n thu\u1ebf GTGT su\u1ed1t h\u01a1n 14 n\u0103m, nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i nh\u1eefng sai s\u00f3t trong h\u1ed3 s\u01a1 v\u00e0 quy tr\u00ecnh ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Nh\u1eefng sai ph\u1ea1m n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ebfn tr\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u00e0n thu\u1ebf m\u00e0 c\u00f2n c\u00f3 th\u1ec3 l\u00e0m k\u00e9o d\u00e0i th\u1eddi gian ho\u00e0n thi\u1ec7n, th\u1eadm ch\u00ed d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb ph\u1ea1t do n\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm. M\u1ed9t s\u1ed1 l\u1ed7i th\u01b0\u1eddng g\u1eb7p bao g\u1ed3m:<\/p>\n<ul>\n<li>T\u1ea1i t\u1edd khai h\u1ea3i quan cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/li>\n<li>Trong \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT, ch\u01b0a l\u00e0m r\u00f5 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li>S\u1ed1 t\u00e0i kho\u1ea3n nh\u1eadn ho\u00e0n thu\u1ebf GTGT kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n<li>Ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh c\u00e1c s\u1ed1 li\u1ec7u thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai sai, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai\u2026<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_hoan_thue_GTGT\"><\/span>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngay khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u t\u1eeb kh\u00e1ch h\u00e0ng, GTAX l\u1eadp t\u1ee9c kh\u1edfi \u0111\u1ed9ng quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT, nh\u1eb1m \u0111\u1ea3m b\u1ea3o ho\u00e0n t\u1ea5t nhanh ch\u00f3ng nh\u1ea5t c\u00f3 th\u1ec3 \u0111\u1ec3 kh\u00e1ch h\u00e0ng y\u00ean t\u00e2m.<\/p>\n<p><strong>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i chi ti\u1ebft:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1: Chu\u1ea9n B\u1ecb H\u1ed3 S\u01a1 \u0110\u1ea7y \u0110\u1ee7 Theo Quy \u0110\u1ecbnh:<\/strong><\/p>\n<ul>\n<li>Thu th\u1eadp h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, bao g\u1ed3m t\u1edd khai thu\u1ebf v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/li>\n<li>X\u00e1c minh v\u00e0 thu th\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, v\u00e0 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2: Th\u1ef1c Hi\u1ec7n C\u00f4ng Vi\u1ec7c C\u1ee5 Th\u1ec3:<\/strong><\/p>\n<ul>\n<li>Ki\u1ec3m tra v\u00e0 so\u00e1t x\u00e9t c\u1ea9n th\u1eadn c\u00e1c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c.<\/li>\n<li>T\u01b0 v\u1ea5n v\u00e0 h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy\u1ec1n l\u1ee3i ho\u00e0n thu\u1ebf.<\/li>\n<li>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3: \u0110\u1ea1i Di\u1ec7n Doanh Nghi\u1ec7p:<\/strong><\/p>\n<ul>\n<li>Thay m\u1eb7t doanh nghi\u1ec7p, ch\u00fang t\u00f4i tr\u1ef1c ti\u1ebfp n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 n\u1ed9i dung h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p.<\/li>\n<li>\u0110\u1ea3m b\u1ea3o m\u1ecdi th\u00f4ng tin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4: Nh\u1eadn Quy\u1ebft \u0110\u1ecbnh Ho\u00e0n Thu\u1ebf:<\/strong><\/p>\n<ul>\n<li>Sau khi ho\u00e0n t\u1ea5t quy tr\u00ecnh gi\u1ea3i tr\u00ecnh, ch\u00fang t\u00f4i nh\u1eadn quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf.<\/li>\n<li>\u0110\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi quy\u1ebft \u0111\u1ecbnh \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_ve_dich_vu_hoan_thue_GTGT_tai_GTAX\"><\/span>Cam k\u1ebft v\u1ec1 d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i GTAX<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>GTAX cam k\u1ebft cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 s\u1ef1 chuy\u00ean nghi\u1ec7p t\u1ed1i \u01b0u. Ch\u00fang t\u00f4i nh\u1eadn th\u1ee9c r\u1eb1ng quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT kh\u00f4ng ch\u1ec9 ph\u1ee9c t\u1ea1p m\u00e0 c\u00f2n c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Cam k\u1ebft c\u1ee7a ch\u00fang t\u00f4i bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>Chuy\u00ean Nghi\u1ec7p v\u00e0 T\u1eadn T\u00e2m:<\/strong> Ch\u00fang t\u00f4i cam k\u1ebft mang \u0111\u1ebfn d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p v\u00e0 t\u1eadn t\u00e2m nh\u1ea5t, v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia nhi\u1ec7t huy\u1ebft v\u00e0 kinh nghi\u1ec7m.<\/li>\n<li><strong>Minh B\u1ea1ch v\u00e0 R\u00f5 R\u00e0ng:<\/strong> GTAX cam k\u1ebft duy tr\u00ec m\u1ee9c \u0111\u1ed9 minh b\u1ea1ch v\u00e0 r\u00f5 r\u00e0ng cao trong m\u1ecdi quy tr\u00ecnh v\u00e0 chi ph\u00ed, \u0111\u1ec3 kh\u00e1ch h\u00e0ng c\u00f3 c\u00e1i nh\u00ecn chi ti\u1ebft v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<li><strong>T\u1ed1i \u01afu H\u00f3a L\u1ee3i \u00cdch Thu\u1ebf:<\/strong> Ch\u00fang t\u00f4i cam k\u1ebft t\u1ed1i \u01b0u h\u00f3a c\u00e1c l\u1ee3i \u00edch thu\u1ebf cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n th\u00f4ng qua c\u00e1c chi\u1ebfn l\u01b0\u1ee3c v\u00e0 gi\u1ea3i ph\u00e1p th\u00f4ng minh.<\/li>\n<li><strong>Th\u1eddi Gian X\u1eed L\u00fd Linh Ho\u1ea1t:<\/strong> GTAX cam k\u1ebft x\u1eed l\u00fd h\u1ed3 s\u01a1 m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 linh ho\u1ea1t, gi\u1eef v\u1eefng th\u1eddi h\u1ea1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 thu\u1eadn ti\u1ec7n cho kh\u00e1ch h\u00e0ng.<\/li>\n<li><strong>T\u01b0 V\u1ea5n Hi\u1ec7u Qu\u1ea3:<\/strong> Ch\u00fang t\u00f4i cam k\u1ebft cung c\u1ea5p t\u01b0 v\u1ea5n thu\u1ebf hi\u1ec7u qu\u1ea3, gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t.<\/li>\n<li><strong>B\u1ea3o M\u1eadt Th\u00f4ng Tin:<\/strong> GTAX cam k\u1ebft b\u1ea3o v\u1ec7 an to\u00e0n th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u1ea3m b\u1ea3o s\u1ef1 tin t\u01b0\u1edfng v\u00e0 an ninh trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi ch\u00fang t\u00f4i.<\/li>\n<\/ul>\n<p>Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/ke-toan-thue\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_va_thu_tuc_hoan_thue_GTGT_theo_Thong_tu_80\"><\/span>H\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ed3 s\u01a1 v\u00e0 quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft trong v\u0103n b\u1ea3n n\u00e0y. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft v\u1ec1 h\u1ed3 s\u01a1 v\u00e0 quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT.<\/p>\n<h3><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><\/h3>\n<p>Trong qu\u1ea3n l\u00fd thu\u1ebf, vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) c\u00f3 \u00fd ngh\u0129a r\u1ea5t quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch thu\u1ebf v\u00e0 duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t quy tr\u00ecnh h\u00e0nh ch\u00ednh, m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p. H\u00e3y c\u00f9ng GTAX kh\u00e1m ph\u00e1 n\u1ed9i dung c\u1ee7a h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT nh\u00e9.<\/p>\n<p><strong>H\u1ed3 s\u01a1 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt GTGT bao g\u1ed3m:<\/strong><\/p>\n<ul>\n<li><strong>M\u1eabu \u0110\u01a1n \u0110\u1ec1 Ngh\u1ecb: <\/strong>M\u1eabu s\u1ed1 01\/HT theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC.<\/li>\n<li><strong>C\u00e1c T\u00e0i Li\u1ec7u Li\u00ean Quan Theo Tr\u01b0\u1eddng H\u1ee3p:<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>D\u1ef1 \u00c1n \u0110\u1ea7u T\u01b0:<\/strong>\n<ul>\n<li>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.<\/li>\n<li>Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng.<\/li>\n<li>Ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7, gi\u1ea5y ph\u00e9p kinh doanh.<\/li>\n<li>B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o (m\u1eabu s\u1ed1 01-1\/HT).<\/li>\n<li>Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Xu\u1ea5t Kh\u1ea9u:<\/strong>\n<ul>\n<li>B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o (m\u1eabu s\u1ed1 01-1\/HT).<\/li>\n<li>Danh s\u00e1ch t\u1edd khai h\u1ea3i quan (m\u1eabu s\u1ed1 01-2\/HT).<\/li>\n<\/ul>\n<\/li>\n<li><strong>V\u1ed1n H\u1ed7 Tr\u1ee3 ODA Kh\u00f4ng Ho\u00e0n L\u1ea1i:<\/strong>\n<ul>\n<li>Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th\u1ecfa thu\u1eadn v\u1ec1 v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i.<\/li>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn chi ph\u00ed.<\/li>\n<li>B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o (m\u1eabu s\u1ed1 01-1\/HT).<\/li>\n<li>V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n ch\u01b0\u01a1ng tr\u00ecnh ODA.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Vi\u1ec7n Tr\u1ee3 Kh\u1ea9n C\u1ea5p v\u00e0 Ngu\u1ed3n Vi\u1ec7n Tr\u1ee3 Qu\u1ed1c T\u1ebf:<\/strong>\n<ul>\n<li>Quy\u1ebft \u0111\u1ecbnh ti\u1ebfp nh\u1eadn ho\u1eb7c ch\u1ee7 tr\u01b0\u01a1ng vi\u1ec7n tr\u1ee3.<\/li>\n<li>B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o (m\u1eabu s\u1ed1 01-1\/HT).<\/li>\n<\/ul>\n<\/li>\n<li><strong>Mi\u1ec5n Tr\u1eeb Ngo\u1ea1i Giao:<\/strong>\n<ul>\n<li>B\u1ea3ng k\u00ea thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o cho c\u01a1 quan ngo\u1ea1i giao (m\u1eabu s\u1ed1 01-3a\/HT).<\/li>\n<li>B\u1ea3ng k\u00ea vi\u00ean ch\u1ee9c ngo\u1ea1i giao (m\u1eabu s\u1ed1 01-3b\/HT).<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0110\u1ea1i L\u00fd Ho\u00e0n Thu\u1ebf Cho Kh\u00e1ch Xu\u1ea5t C\u1ea3nh:<\/strong>\n<ul>\n<li>B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1 01-4\/HT).<\/li>\n<\/ul>\n<\/li>\n<li><strong>Theo Quy\u1ebft \u0110\u1ecbnh C\u01a1 Quan Th\u1ea9m Quy\u1ec1n:<\/strong>\n<ul>\n<li>Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00dd:<\/strong><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u1ea7n cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft theo quy \u0111\u1ecbnh cho tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh.<\/li>\n<li>C\u00e1c m\u1eabu bi\u1ec3u (01-1\/HT, 01-2\/HT, 01-3a\/HT, 01-3b\/HT, 01-4\/HT) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/li>\n<li>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb m\u1ed9t c\u00e1ch t\u1ec9 m\u1ec9 nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cach_hoan_thue_GTGT\"><\/span>C\u00e1ch ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Qu\u00e1 tr\u00ecnh ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng VIII c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 v\u00e0 Ch\u01b0\u01a1ng V c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC, \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021, h\u01b0\u1edbng d\u1eabn v\u1ec1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p><strong>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc chi ti\u1ebft:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1: L\u00e0m H\u1ed3 S\u01a1 Ho\u00e0n Thu\u1ebf<\/strong><\/p>\n<p><strong>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT, c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf (Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 theo m\u1eabu s\u1ed1 01\/HT k\u00e8m theo ph\u1ee5 l\u1ee5c I c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC).<\/li>\n<li>C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2: G\u1eedi H\u1ed3 S\u01a1 Ho\u00e0n Thu\u1ebf<\/strong><\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c g\u1eedi h\u1ed3 s\u01a1 b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng th\u1ee9c sau:<\/p>\n<p>1. N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf.<br \/>\n2. G\u1eedi h\u1ed3 s\u01a1 qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh.<br \/>\n3. N\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed th\u00f4ng qua c\u1ed5ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>B\u01b0\u1edbc 3: C\u01a1 Quan Thu\u1ebf Ti\u1ebfp Nh\u1eadn v\u00e0 Gi\u1ea3i Quy\u1ebft<\/strong><\/p>\n<p>C\u01a1 quan thu\u1ebf c\u00f3 nhi\u1ec7m v\u1ee5 x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf trong kho\u1ea3ng th\u1eddi gian nh\u01b0 sau:<br \/>\n&#8211; 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00f4ng c\u1ea7n ki\u1ec3m tra.<br \/>\n&#8211; 40 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf.<\/p>\n<p>C\u01a1 quan thu\u1ebf s\u1ebd th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 th\u1eddi gian x\u1eed l\u00fd.<\/p>\n<p><strong>B\u01b0\u1edbc 4: Nh\u1eadn Ti\u1ec1n Ho\u00e0n Thu\u1ebf<\/strong><\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf d\u1ef1a tr\u00ean th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf.<\/p>\n<p>Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT y\u00eau c\u1ea7u s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eadn h\u01b0\u1edfng \u0111\u1ea7y \u0111\u1ee7 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh. GTAX cam k\u1ebft th\u1ef1c hi\u1ec7n quy tr\u00ecnh n\u00e0y m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3, gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch cho kh\u00e1ch h\u00e0ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_nhan_duoc_tien_hoan_thue_GTGT\"><\/span>Th\u1eddi gian nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, C\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh th\u1ea9m \u0111\u1ecbnh. Th\u1eddi gian th\u1ea9m \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: 01 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra sau; 03 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau, t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/p>\n<p>C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c th\u1ea9m \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn quy tr\u00ecnh, h\u1ed3 s\u01a1, \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan kh\u00e1c. N\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 v\u1ea5n \u0111\u1ec1 ch\u01b0a r\u00f5 r\u00e0ng ho\u1eb7c thi\u1ebfu th\u00f4ng tin, c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh trao \u0111\u1ed5i v\u00e0 l\u00e0m r\u00f5 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan \u0111\u1ec3 th\u1ed1ng nh\u1ea5t n\u1ed9i dung th\u1ea9m \u0111\u1ecbnh trong th\u1eddi gian quy \u0111\u1ecbnh; n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i th\u1ea9m \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>Khi k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1, \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT v\u00e0o H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p>Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/p>\n<p>GTAX \u0111\u00e3 cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT. D\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 th\u1eddi gian m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Th\u00f4ng qua quy tr\u00ecnh v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thi\u1ec7n theo Th\u00f4ng t\u01b0 80, vi\u1ec7c x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0, xu\u1ea5t kh\u1ea9u, ODA v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n v\u00e0 ch\u00ednh x\u00e1c h\u01a1n. S\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m v\u1ec1 v\u1ea5n \u0111\u1ec1 thu\u1ebf, \u0111\u1ed3ng th\u1eddi duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ngu\u1ed3n l\u1ef1c. \u0110i\u1ec1u n\u00e0y nh\u1ea5n m\u1ea1nh t\u1ea7m quan tr\u1ecdng c\u1ee7a d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong vi\u1ec7c n\u00e2ng cao hi\u1ec7u su\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng. H\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi Hotline: 0932.362.514 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/p>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Ch\u00e0o m\u1eebng b\u1ea1n \u0111\u1ebfn v\u1edbi GTAX \u2013 \u0111\u1ed1i t\u00e1c tin c\u1eady trong l\u0129nh v\u1ef1c D\u1ecbch v\u1ee5 Ho\u00e0n Thu\u1ebf GTGT. V\u1edbi cam k\u1ebft mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p ho\u00e0n thu\u1ebf hi\u1ec7u qu\u1ea3 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng, GTAX kh\u00f4ng ch\u1ec9 l\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 c\u00f2n l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n. 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