{"id":234959,"date":"2024-11-13T16:19:32","date_gmt":"2024-11-13T09:19:32","guid":{"rendered":"https:\/\/gtax.vn\/?p=234959"},"modified":"2025-01-23T10:12:16","modified_gmt":"2025-01-23T03:12:16","slug":"thue-vang-lai","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/thue-vang-lai\/","title":{"rendered":"Thu\u1ebf v\u00e3ng lai"},"content":{"rendered":"<p><span style=\"color: #000000;\">Khi n\u00f3i \u0111\u1ebfn h\u1ec7 th\u1ed1ng thu\u1ebf, ch\u00fang ta th\u01b0\u1eddng ngh\u0129 \u0111\u1ebfn c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u01b0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tuy nhi\u00ean, c\u00f3 m\u1ed9t lo\u1ea1i thu\u1ebf \u00edt \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn nh\u01b0ng c\u0169ng r\u1ea5t quan tr\u1ecdng, \u0111\u00f3 l\u00e0 thu\u1ebf v\u00e3ng lai. V\u1eady thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao n\u00f3 l\u1ea1i c\u00f3 vai tr\u00f2 \u0111\u00e1ng ch\u00fa \u00fd trong h\u1ec7 th\u1ed1ng thu\u1ebf? H\u00e3y c\u00f9ng Gtax kh\u00e1m ph\u00e1 trong b\u00e0i vi\u1ebft n\u00e0y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a lo\u1ea1i thu\u1ebf n\u00e0y.<\/span><\/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\/thue-vang-lai\/#1_Thue_vang_lai_la_gi\" >1. Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/thue-vang-lai\/#2_Khi_nao_can_phai_nop_thue_vang_lai\" >2. Khi n\u00e0o c\u1ea7n ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/thue-vang-lai\/#3_Cach_tinh_thue_vang_lai\" >3. C\u00e1ch t\u00ednh thu\u1ebf v\u00e3ng lai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/thue-vang-lai\/#4_Ho_so_khai_thue_vang_lai\" >4. H\u1ed3 s\u01a1 khai thu\u1ebf v\u00e3ng lai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/thue-vang-lai\/#5_Huong_dan_hach_toan_thue_vang_lai\" >5. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/thue-vang-lai\/#51_Cac_buoc_hach_toan_thue_vang_lai\" >5.1 C\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai<\/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\/thue-vang-lai\/#52_Chi_tiet_hach_toan_thue_vang_lai\" >5.2 Chi ti\u1ebft h\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/thue-vang-lai\/#6_Cac_truong_hop_duoc_mien_thue_vang_lai\" >6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e3ng lai<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Thue_vang_lai_la_gi\"><\/span><span style=\"color: #000000;\"><span id=\"1_Thue_vang_lai_la_gi\" class=\"ez-toc-section\"><\/span>1. Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Thu\u1ebf v\u00e3ng lai l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh di\u1ec5n ra t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh. Lo\u1ea1i thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c thu b\u1edfi c\u01a1 quan thu\u1ebf c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 di\u1ec5n ra. M\u1ee9c thu\u1ebf th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 1% \u0111\u1ebfn 2% tr\u00ean t\u1ed5ng doanh thu c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 b\u00e1n h\u00e0ng ngo\u1ea1i t\u1ec9nh, thi c\u00f4ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. K\u1ec3 t\u1eeb n\u0103m 2015, doanh thu v\u00e3ng lai d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, tuy nhi\u00ean, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p data-wp-editing=\"1\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-234963 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1463258483-612x612-1.jpg\" alt=\"1. Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec?\" width=\"612\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1463258483-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1463258483-612x612-1-300x200.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Khi_nao_can_phai_nop_thue_vang_lai\"><\/span><span style=\"color: #000000;\"><span id=\"2_Khi_nao_can_phai_nop_thue_vang_lai\" class=\"ez-toc-section\"><\/span>2. Khi n\u00e0o c\u1ea7n ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 1, \u0110i\u1ec3m a c\u1ee7a Th\u00f4ng t\u01b0 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 11 c\u1ee7a Th\u00f4ng t\u01b0 119\/2014\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh, x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u1eb7c b\u00e1n h\u00e0ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh, n\u1ebfu t\u1ed5ng doanh thu (bao g\u1ed3m thu\u1ebf GTGT) t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, s\u1ebd ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y di\u1ec5n ra. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c, th\u00ec v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng s\u1ebd quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u1ee5 th\u1ec3, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t t\u1ea1i t\u1ec9nh kh\u00e1c, nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 <a href=\"https:\/\/gtax.vn\/english\/ke-khai-thue\/\">k\u00ea khai thu\u1ebf<\/a> t\u1ea1i c\u01a1 s\u1edf \u0111\u00f3.<\/span><\/li>\n<li><span style=\"color: #000000;\">Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh m\u00e0 kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235251 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/finance-7529921_640.jpg\" alt=\"2. Khi n\u00e0o c\u1ea7n ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e3ng lai\" width=\"640\" height=\"427\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/finance-7529921_640.jpg 640w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/finance-7529921_640-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Cach_tinh_thue_vang_lai\"><\/span><span style=\"color: #000000;\"><span id=\"3_Cach_tinh_thue_vang_lai\" class=\"ez-toc-section\"><\/span>3. C\u00e1ch t\u00ednh thu\u1ebf v\u00e3ng lai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC, c\u00e1ch t\u00ednh thu\u1ebf v\u00e3ng lai \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1m t\u00ednh theo t\u1ef7 l\u1ec7 c\u1ee5 th\u1ec3: 2% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 10% v\u00e0 1% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 5%, t\u00ednh tr\u00ean doanh thu h\u00e0ng h\u00f3a ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">H\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 10% s\u1ebd ch\u1ecbu thu\u1ebf v\u00e3ng lai v\u1edbi t\u1ef7 l\u1ec7 2%.<\/span><\/li>\n<li><span style=\"color: #000000;\">H\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 5% s\u1ebd ch\u1ecbu thu\u1ebf v\u00e3ng lai v\u1edbi t\u1ef7 l\u1ec7 1%.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">H\u1ed3 s\u01a1 khai thu\u1ebf GTGT v\u00e3ng lai ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh doanh thu. N\u1ebfu c\u00f3 nhi\u1ec1u l\u1ea7n ph\u00e1t sinh trong th\u00e1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd v\u1edbi Chi c\u1ee5c thu\u1ebf \u0111\u1ec3 chuy\u1ec3n sang h\u00ecnh th\u1ee9c khai thu\u1ebf theo th\u00e1ng.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235252 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tien-thuong-co-bi-tinh-thue-tncn-khong.jpg.webp\" alt=\"3. C\u00e1ch t\u00ednh thu\u1ebf v\u00e3ng lai\" width=\"800\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tien-thuong-co-bi-tinh-thue-tncn-khong.jpg.webp 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tien-thuong-co-bi-tinh-thue-tncn-khong.jpg-300x150.webp 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tien-thuong-co-bi-tinh-thue-tncn-khong.jpg-768x384.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Ho_so_khai_thue_vang_lai\"><\/span><span style=\"color: #000000;\"><span id=\"4_Ho_so_khai_thue_vang_lai\" class=\"ez-toc-section\"><\/span>4. H\u1ed3 s\u01a1 khai thu\u1ebf v\u00e3ng lai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Sau khi ho\u00e0n t\u1ea5t h\u1ea1ch to\u00e1n chi ti\u1ebft k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec3 khai thu\u1ebf v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai theo m\u1eabu s\u1ed1 05\/GTGT.<\/span><\/li>\n<li><span style=\"color: #000000;\">B\u1ea3ng k\u00ea khai doanh thu v\u00e3ng lai theo m\u1eabu s\u1ed1 01-5\/GTGT.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn doanh thu v\u00e3ng lai.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Tr\u00ecnh t\u1ef1 khai thu\u1ebf v\u00e3ng lai qua m\u1ea1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1:<\/strong> K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT v\u00e3ng lai t\u1ea1i n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng. S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 ho\u00e0n th\u00e0nh t\u1edd khai (M\u1eabu 05\/GTGT), sau \u0111\u00f3 xu\u1ea5t file XML v\u00e0 n\u1ed9p qua m\u1ea1ng t\u1ea1i c\u00e1c website: <a style=\"color: #000000;\" href=\"http:\/\/kekhaithue.gdt.gov.vn\" target=\"_new\" rel=\"noopener nofollow\">http:\/\/kekhaithue.gdt.gov.vn<\/a> ho\u1eb7c <a style=\"color: #000000;\" href=\"http:\/\/nhantokhai.gdt.gov.vn\" target=\"_new\" rel=\"noopener nofollow\">http:\/\/nhantokhai.gdt.gov.vn<\/a>.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2:<\/strong> K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh b\u1eb1ng c\u00e1ch ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m HTKK.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>L\u01b0u \u00fd:<\/strong> Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh doanh thu. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf \u0111\u00fang c\u00e1ch, s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. M\u1ee9c ph\u1ea1t cho vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Huong_dan_hach_toan_thue_vang_lai\"><\/span><span style=\"color: #000000;\"><span id=\"5_Huong_dan_hach_toan_thue_vang_lai\" class=\"ez-toc-section\"><\/span>5. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"51_Cac_buoc_hach_toan_thue_vang_lai\"><\/span><span style=\"color: #000000;\">5.1 C\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n theo 4 b\u01b0\u1edbc ch\u00ednh sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu v\u00e3ng lai<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Doanh thu v\u00e3ng lai l\u00e0 kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t c\u1ee7a thu\u1ebf v\u00e3ng lai<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6, \u0110i\u1ec1u 10, Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 s\u1ed1 28\/2011\/TT-BTC ng\u00e0y 28\/02\/2011, thu\u1ebf su\u1ea5t thu\u1ebf GTGT v\u00e3ng lai \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 10%, thu\u1ebf v\u00e3ng lai l\u00e0 2%.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 5%, thu\u1ebf v\u00e3ng lai l\u00e0 1%.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 3: T\u00ednh thu\u1ebf v\u00e3ng lai<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf v\u00e3ng lai l\u00e0:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Thu\u1ebf v\u00e3ng lai = Doanh thu v\u00e3ng lai \u00d7 Thu\u1ebf su\u1ea5t thu\u1ebf v\u00e3ng lai.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 4: H\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n ghi ch\u00e9p thu\u1ebf v\u00e3ng lai v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n <strong>TK 33319 \u2013 Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai.<\/strong><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"52_Chi_tiet_hach_toan_thue_vang_lai\"><\/span><span style=\"color: #000000;\">5.2 Chi ti\u1ebft h\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n xu\u1ea5t c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 131<\/strong>: C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 5112<\/strong>: Doanh thu<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 3331<\/strong>: Thu\u1ebf GTGT 10%<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n thu\u1ebf GTGT v\u00e3ng lai d\u1ef1a tr\u00ean t\u1edd khai (M\u1eabu s\u1ed1 05\/GTGT)<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 3331<\/strong>: 2% thu\u1ebf GTGT v\u00e3ng lai<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 3338<\/strong>: Thu\u1ebf v\u00e3ng lai ph\u1ea3i n\u1ed9p<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi n\u1ed9p thu\u1ebf v\u00e3ng lai<\/strong>, th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <strong>TK 3338<\/strong>: Thu\u1ebf v\u00e3ng lai \u0111\u00e3 n\u1ed9p<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 <strong>TK 111, 112<\/strong>: Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235253 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinh-anh-hach-toan-ke-toan-von-bang-tien-3.jpg\" alt=\"5. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai\" width=\"700\" height=\"435\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinh-anh-hach-toan-ke-toan-von-bang-tien-3.jpg 700w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinh-anh-hach-toan-ke-toan-von-bang-tien-3-300x186.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_Cac_truong_hop_duoc_mien_thue_vang_lai\"><\/span><span style=\"color: #000000;\"><span id=\"6_Cac_truong_hop_duoc_mien_thue_vang_lai\" class=\"ez-toc-section\"><\/span>6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e3ng lai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\"><strong>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e3ng lai bao g\u1ed3m:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00e1n h\u00e0ng giao \u0111\u1ebfn c\u00f4ng tr\u00ecnh ngo\u1ea1i t\u1ec9nh:<\/strong> Khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao \u0111\u1ebfn c\u00f4ng tr\u00ecnh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c, \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng v\u00e3ng lai. Do \u0111\u00f3, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n n\u1ed9p thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf c\u1ee7a n\u01a1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 kh\u00f4ng ph\u1ea3i khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng giao h\u00e0ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>S\u1eeda ch\u1eefa m\u00e1y m\u00f3c ngo\u1ea1i t\u1ec9nh:<\/strong> Ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa m\u00e1y m\u00f3c cho d\u1ef1 \u00e1n ngo\u00e0i t\u1ec9nh kh\u00f4ng thu\u1ed9c ph\u1ea1m vi x\u00e2y d\u1ef1ng ho\u1eb7c l\u1eafp \u0111\u1eb7t ngo\u1ea1i t\u1ec9nh. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai v\u00e0 ch\u1ec9 n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00e1n h\u00e0ng t\u1ea1i kho ngo\u1ea1i t\u1ec9nh:<\/strong> C\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u1eb7c s\u1eeda ch\u1eefa m\u00e1y m\u00f3c \u1edf kho ngo\u1ea1i t\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh. Do \u0111\u00f3, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n k\u00ea khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Cho thu\u00ea m\u00e1y m\u00f3c:<\/strong> Ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea m\u00e1y m\u00f3c sang \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, hay b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh, n\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>X\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng:<\/strong> Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC, ch\u1ec9 c\u00f4ng tr\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai. Do \u0111\u00f3, c\u00f4ng tr\u00ecnh d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng ch\u1ec9 c\u1ea7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Doanh thu v\u00e3ng lai d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng:<\/strong> Doanh thu v\u00e3ng lai d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Kinh doanh, bu\u00f4n b\u00e1n t\u1ea1i ch\u1ed7:<\/strong> Khi mua ho\u1eb7c b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng (v\u00ed d\u1ee5: mua c\u00e1t \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh trong t\u1ec9nh), ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235254 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-male-clerk-who-counts-in-business-daytime-outdoor-accounting-financial-photography-picture-image_1520377-1024x683.png\" alt=\"6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e3ng lai\" width=\"1024\" height=\"683\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-male-clerk-who-counts-in-business-daytime-outdoor-accounting-financial-photography-picture-image_1520377-1024x683.png 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-male-clerk-who-counts-in-business-daytime-outdoor-accounting-financial-photography-picture-image_1520377-300x200.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-male-clerk-who-counts-in-business-daytime-outdoor-accounting-financial-photography-picture-image_1520377-768x512.png 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/pngtree-male-clerk-who-counts-in-business-daytime-outdoor-accounting-financial-photography-picture-image_1520377.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>T\u00f3m l\u1ea1i<\/strong>, thu\u1ebf v\u00e3ng lai l\u00e0 m\u1ed9t ph\u1ea7n thi\u1ebft y\u1ebfu trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e1t sinh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c v\u1edbi n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n. Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Gtax \u0111\u00e3 gi\u00fap b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn r\u00f5 h\u01a1n v\u1ec1 thu\u1ebf v\u00e3ng lai v\u00e0 c\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng n\u00f3 trong th\u1ef1c ti\u1ec5n. N\u1ebfu c\u1ea7n t\u01b0 v\u1ea5n th\u00eam v\u1ec1 thu\u1ebf v\u00e3ng lai ho\u1eb7c c\u00e1c <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> h\u00e3y g\u1ecdi ngay cho ch\u00fang t\u00f4i qua s\u1ed1 HOTLINE: 0932.362.514. Ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n l\u00f2ng h\u1ed7 tr\u1ee3.<br \/>\n<\/span><\/p>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Khi n\u00f3i \u0111\u1ebfn h\u1ec7 th\u1ed1ng thu\u1ebf, ch\u00fang ta th\u01b0\u1eddng ngh\u0129 \u0111\u1ebfn c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u01b0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tuy nhi\u00ean, c\u00f3 m\u1ed9t lo\u1ea1i thu\u1ebf \u00edt \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn nh\u01b0ng c\u0169ng r\u1ea5t quan tr\u1ecdng, \u0111\u00f3 l\u00e0 thu\u1ebf v\u00e3ng lai. V\u1eady thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec v\u00e0 [&#8230;]\n","protected":false},"author":1,"featured_media":234963,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234959"}],"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=234959"}],"version-history":[{"count":6,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234959\/revisions"}],"predecessor-version":[{"id":235435,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234959\/revisions\/235435"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234963"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}