{"id":235028,"date":"2024-11-16T10:20:32","date_gmt":"2024-11-16T03:20:32","guid":{"rendered":"https:\/\/gtax.vn\/?p=235028"},"modified":"2024-11-16T10:20:32","modified_gmt":"2024-11-16T03:20:32","slug":"thue-gtgt","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/thue-gtgt\/","title":{"rendered":"Nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n l\u01b0u \u00fd v\u1ec1 thu\u1ebf GTGT"},"content":{"rendered":"<div><\/div>\n<div>Thu\u1ebf GTGT l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7. Hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd.<\/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\/thue-gtgt\/#Doi_tuong_nao_duoc_ap_dung_phuong_phap_khau_tru_thue_GTGT\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/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-gtgt\/#Doi_tuong_ke_khai_thue_GTGT_theo_phuong_phap_truc_tiep\" >\u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/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-gtgt\/#Dieu_kien_khau_tru_thue_GTGT_dau_vao\" >\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/thue-gtgt\/#Chung_Tu_Hoa_Don_Hop_Phap\" >Ch\u1ee9ng T\u1eeb H\u00f3a \u0110\u01a1n H\u1ee3p Ph\u00e1p<\/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\/thue-gtgt\/#Chung_Tu_Thanh_Toan_Khong_Dung_Tien_Mat\" >Ch\u1ee9ng T\u1eeb Thanh To\u00e1n Kh\u00f4ng D\u00f9ng Ti\u1ec1n M\u1eb7t<\/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\/thue-gtgt\/#Mua_Hang_Nhieu_Lan_Trong_Ngay\" >Mua H\u00e0ng Nhi\u1ec1u L\u1ea7n Trong Ng\u00e0y<\/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-gtgt\/#Cac_Truong_Hop_Khong_Duoc_Khau_Tru_Thue_GTGT_Dau_Vao\" >C\u00e1c Tr\u01b0\u1eddng H\u1ee3p Kh\u00f4ng \u0110\u01b0\u1ee3c Kh\u1ea5u Tr\u1eeb Thu\u1ebf GTGT \u0110\u1ea7u V\u00e0o<\/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\/thue-gtgt\/#Quy_Dinh_Khau_Tru_Thue_Dac_Biet\" >Quy \u0110\u1ecbnh Kh\u1ea5u Tr\u1eeb Thu\u1ebf \u0110\u1eb7c Bi\u1ec7t<\/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\/thue-gtgt\/#Quy_Dinh_Doi_Voi_Hoa_Don_Dich_Vu_An_Uong\" >Quy \u0110\u1ecbnh \u0110\u1ed1i V\u1edbi H\u00f3a \u0110\u01a1n D\u1ecbch V\u1ee5 \u0102n U\u1ed1ng<\/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\/thue-gtgt\/#Dieu_Kien_Khau_Tru_Thue_GTGT_Dau_Vao_Doi_Voi_Chi_Phi_Duoc_Tru_Khi_Tinh_Thue_Thu_Nhap_Doanh_Nghiep\" >\u0110i\u1ec1u Ki\u1ec7n Kh\u1ea5u Tr\u1eeb Thu\u1ebf GTGT \u0110\u1ea7u V\u00e0o \u0110\u1ed1i V\u1edbi Chi Ph\u00ed \u0110\u01b0\u1ee3c Tr\u1eeb Khi T\u00ednh Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p<\/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\/thue-gtgt\/#Cac_truong_hop_thue_GTGT_khong_duoc_khau_tru_dau_vao\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o<\/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\/thue-gtgt\/#Hoa_Don_Khong_Dung_Quy_Dinh_Phap_Luat\" >H\u00f3a \u0110\u01a1n Kh\u00f4ng \u0110\u00fang Quy \u0110\u1ecbnh Ph\u00e1p Lu\u1eadt<\/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\/thue-gtgt\/#Hoa_Don_Khong_Dung_Thong_Tin_Cua_Nguoi_Ban\" >H\u00f3a \u0110\u01a1n Kh\u00f4ng \u0110\u00fang Th\u00f4ng Tin C\u1ee7a Ng\u01b0\u1eddi B\u00e1n<\/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\/thue-gtgt\/#Hoa_Don_Khong_Dung_Thong_Tin_Cua_Nguoi_Mua\" >H\u00f3a \u0110\u01a1n Kh\u00f4ng \u0110\u00fang Th\u00f4ng Tin C\u1ee7a Ng\u01b0\u1eddi Mua<\/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\/thue-gtgt\/#Hoa_Don_Chung_Tu_Nop_Thue_GTGT_Khong_Hop_Le\" >H\u00f3a \u0110\u01a1n, Ch\u1ee9ng T\u1eeb N\u1ed9p Thu\u1ebf GTGT Kh\u00f4ng H\u1ee3p L\u1ec7<\/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\/thue-gtgt\/#Cach_tinh_thue_GTGT_theo_phuong_phap_khau_tru\" >C\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/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\/thue-gtgt\/#Cach_Xac_Dinh_So_Thue_GTGT_Dau_Ra\" >C\u00e1ch X\u00e1c \u0110\u1ecbnh S\u1ed1 Thu\u1ebf GTGT \u0110\u1ea7u Ra<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/thue-gtgt\/#Dich_vu_ke_toan_tron_goi_cua_gtax\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i c\u1ee7a gtax<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_duoc_ap_dung_phuong_phap_khau_tru_thue_GTGT\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo <strong>Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/strong>, \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i <strong>kho\u1ea3n 1, \u0110i\u1ec1u 12<\/strong>. \u0110\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, c\u00e1c c\u01a1 s\u1edf kinh doanh c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, v\u00e0 ch\u1ee9ng t\u1eeb, bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ol>\n<li><strong>C\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong><br \/>\nC\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. C\u00e1c h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1ebd kh\u00f4ng thu\u1ed9c di\u1ec7n n\u00e0y (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 13, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC).<\/li>\n<li><strong>C\u01a1 s\u1edf kinh doanh t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><br \/>\nDoanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/li>\n<li><strong>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c d\u1ea7u kh\u00ed<\/strong><br \/>\nC\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed s\u1ebd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, v\u1edbi ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf th\u00f4ng qua c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_ke_khai_thue_GTGT_theo_phuong_phap_truc_tiep\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y s\u1ebd k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/p>\n<ol>\n<li><strong>Doanh nghi\u1ec7p v\u00e0 h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu d\u01b0\u1edbi m\u1ed9t t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong><br \/>\nDoanh nghi\u1ec7p v\u00e0 h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng v\u1edbi doanh thu d\u01b0\u1edbi m\u1ee9c m\u1ed9t t\u1ef7 \u0111\u1ed3ng, kh\u00f4ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1ebd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf tr\u1ef1c ti\u1ebfp.<\/li>\n<li><strong>Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp kh\u00f4ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><br \/>\nNh\u1eefng doanh nghi\u1ec7p v\u00e0 h\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u0169ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/li>\n<li><strong>Ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd<\/strong><br \/>\nM\u1ecdi ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn mua, b\u00e1n, v\u00e0 ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd \u0111\u1ec1u thu\u1ed9c di\u1ec7n k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/li>\n<li><strong>H\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/strong><br \/>\nH\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1ebd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp.<\/li>\n<li><strong>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0<\/strong><br \/>\nC\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng tu\u00e2n th\u1ee7 Lu\u1eadt \u0110\u1ea7u t\u01b0 ho\u1eb7c kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i \u0111\u00e2y s\u1ebd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam, c\u0169ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf tr\u1ef1c ti\u1ebfp.<\/li>\n<li><strong>C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3<\/strong><br \/>\nT\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c, kh\u00f4ng thu\u1ed9c nh\u00f3m doanh nghi\u1ec7p hay h\u1ee3p t\u00e1c x\u00e3 v\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1ebd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_khau_tru_thue_GTGT_dau_vao\"><\/span>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ea7u v\u00e0o, c\u00e1c doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, Th\u00f4ng t\u01b0 93\/2017\/TT-BTC<\/strong>, v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3:<\/p>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Chung_Tu_Hoa_Don_Hop_Phap\"><\/span>Ch\u1ee9ng T\u1eeb H\u00f3a \u0110\u01a1n H\u1ee3p Ph\u00e1p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc: Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p.<\/li>\n<li>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u: Ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u). Ch\u1ee9ng t\u1eeb n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Chung_Tu_Thanh_Toan_Khong_Dung_Tien_Mat\"><\/span>Ch\u1ee9ng T\u1eeb Thanh To\u00e1n Kh\u00f4ng D\u00f9ng Ti\u1ec1n M\u1eb7t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean: \u0110\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, doanh nghi\u1ec7p c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, bao g\u1ed3m thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n phi ti\u1ec1n m\u1eb7t kh\u00e1c.<\/li>\n<li>Gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng: V\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 c\u00f3 th\u1ec3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Mua_Hang_Nhieu_Lan_Trong_Ngay\"><\/span>Mua H\u00e0ng Nhi\u1ec1u L\u1ea7n Trong Ng\u00e0y<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t nh\u00e0 cung c\u1ea5p v\u1edbi gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n nh\u01b0ng t\u1ed5ng gi\u00e1 tr\u1ecb mua trong c\u00f9ng m\u1ed9t ng\u00e0y t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Cac_Truong_Hop_Khong_Duoc_Khau_Tru_Thue_GTGT_Dau_Vao\"><\/span>C\u00e1c Tr\u01b0\u1eddng H\u1ee3p Kh\u00f4ng \u0110\u01b0\u1ee3c Kh\u1ea5u Tr\u1eeb Thu\u1ebf GTGT \u0110\u1ea7u V\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>H\u00f3a \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, nh\u01b0 kh\u00f4ng ghi thu\u1ebf GTGT ho\u1eb7c ghi sai th\u00f4ng tin v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua.<\/li>\n<li>H\u00f3a \u0111\u01a1n gi\u1ea3, b\u1ecb t\u1ea9y x\u00f3a ho\u1eb7c c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua b\u00e1n.<\/li>\n<li>C\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Quy_Dinh_Khau_Tru_Thue_Dac_Biet\"><\/span>Quy \u0110\u1ecbnh Kh\u1ea5u Tr\u1eeb Thu\u1ebf \u0110\u1eb7c Bi\u1ec7t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Mua xe \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng: Tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00f4 t\u00f4 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i ho\u1eb7c du l\u1ecbch, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a xe c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 1,6 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<li>Doanh nghi\u1ec7p kinh doanh h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang, thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf so v\u1edbi t\u1ed5ng doanh thu.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"6\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Quy_Dinh_Doi_Voi_Hoa_Don_Dich_Vu_An_Uong\"><\/span>Quy \u0110\u1ecbnh \u0110\u1ed1i V\u1edbi H\u00f3a \u0110\u01a1n D\u1ecbch V\u1ee5 \u0102n U\u1ed1ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>T<strong>heo C\u00f4ng v\u0103n 15176\/CTHN-TTHT ng\u00e0y 11\/05\/2021<\/strong>, c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea5y ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong> v\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n theo Th\u00f4ng t\u01b0 32\/2011\/TT-BTC.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"7\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_Kien_Khau_Tru_Thue_GTGT_Dau_Vao_Doi_Voi_Chi_Phi_Duoc_Tru_Khi_Tinh_Thue_Thu_Nhap_Doanh_Nghiep\"><\/span>\u0110i\u1ec1u Ki\u1ec7n Kh\u1ea5u Tr\u1eeb Thu\u1ebf GTGT \u0110\u1ea7u V\u00e0o \u0110\u1ed1i V\u1edbi Chi Ph\u00ed \u0110\u01b0\u1ee3c Tr\u1eeb Khi T\u00ednh Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>C\u00e1c h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 26\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/li>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_235070\" aria-describedby=\"caption-attachment-235070\" style=\"width: 1020px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-235070 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-2-1024x577.png\" alt=\"Thu\u1ebf GTGT\" width=\"1020\" height=\"575\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-2-1024x577.png 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-2-300x169.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-2-768x433.png 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-2-1536x866.png 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-2-2048x1154.png 2048w\" sizes=\"(max-width: 1020px) 100vw, 1020px\" \/><figcaption id=\"caption-attachment-235070\" class=\"wp-caption-text\">Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_thue_GTGT_khong_duoc_khau_tru_dau_vao\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i<strong> Kho\u1ea3n 15, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong>, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p khi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb. C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/p>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_Don_Khong_Dung_Quy_Dinh_Phap_Luat\"><\/span>H\u00f3a \u0110\u01a1n Kh\u00f4ng \u0110\u00fang Quy \u0110\u1ecbnh Ph\u00e1p Lu\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>H\u00f3a \u0111\u01a1n kh\u00f4ng ghi thu\u1ebf GTGT: H\u00f3a \u0111\u01a1n GTGT c\u1ea7n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. N\u1ebfu h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ghi gi\u00e1 thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT), thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li>Ngh\u0129a l\u00e0: M\u1ed7i h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 thu\u1ebf su\u1ea5t v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_Don_Khong_Dung_Thong_Tin_Cua_Nguoi_Ban\"><\/span>H\u00f3a \u0110\u01a1n Kh\u00f4ng \u0110\u00fang Th\u00f4ng Tin C\u1ee7a Ng\u01b0\u1eddi B\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi sai t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n: N\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng ch\u00ednh x\u00e1c ho\u1eb7c thi\u1ebfu, h\u00f3a \u0111\u01a1n s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n, v\u00e0 doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/li>\n<li>Ngh\u0129a l\u00e0: Tr\u00ean h\u00f3a \u0111\u01a1n, th\u00f4ng tin v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n ph\u1ea3i ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_Don_Khong_Dung_Thong_Tin_Cua_Nguoi_Mua\"><\/span>H\u00f3a \u0110\u01a1n Kh\u00f4ng \u0110\u00fang Th\u00f4ng Tin C\u1ee7a Ng\u01b0\u1eddi Mua<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi sai t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua: T\u01b0\u01a1ng t\u1ef1 nh\u01b0 ng\u01b0\u1eddi b\u00e1n, n\u1ebfu c\u00e1c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua kh\u00f4ng ch\u00ednh x\u00e1c ho\u1eb7c thi\u1ebfu, h\u00f3a \u0111\u01a1n s\u1ebd kh\u00f4ng h\u1ee3p l\u1ec7 cho vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, tr\u1eeb khi h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 d\u00f9ng cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ho\u1eb7c bi\u1ebfu t\u1eb7ng.<\/li>\n<li>Ngh\u0129a l\u00e0: H\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi mua, bao g\u1ed3m t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_Don_Chung_Tu_Nop_Thue_GTGT_Khong_Hop_Le\"><\/span>H\u00f3a \u0110\u01a1n, Ch\u1ee9ng T\u1eeb N\u1ed9p Thu\u1ebf GTGT Kh\u00f4ng H\u1ee3p L\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>H\u00f3a \u0111\u01a1n gi\u1ea3 ho\u1eb7c b\u1ecb t\u1ea9y x\u00f3a: H\u00f3a \u0111\u01a1n c\u1ea7n ph\u1ea3i l\u00e0 b\u1ea3n g\u1ed1c v\u00e0 kh\u00f4ng b\u1ecb t\u1ea9y x\u00f3a. N\u1ebfu h\u00f3a \u0111\u01a1n b\u1ecb gi\u1ea3 m\u1ea1o, b\u1ecb t\u1ea9y x\u00f3a ho\u1eb7c kh\u00f4ng ghi \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/li>\n<li>Ngh\u0129a l\u00e0: H\u00f3a \u0111\u01a1n ph\u1ea3i h\u1ee3p l\u1ec7, kh\u00f4ng b\u1ecb t\u1ea9y x\u00f3a, v\u00e0 gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00fang v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_GTGT_theo_phuong_phap_khau_tru\"><\/span>C\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n b\u1eb1ng c\u00f4ng th\u1ee9c sau:<\/p>\n<p><span style=\"font-size: 110%; color: #d83131;\"><strong>S\u1ed1 Thu\u1ebf GTGT Ph\u1ea3i N\u1ed9p = S\u1ed1 Thu\u1ebf GTGT \u0110\u1ea7u Ra \u2013 S\u1ed1 Thu\u1ebf GTGT \u0110\u1ea7u V\u00e0o \u0110\u01b0\u1ee3c Kh\u1ea5u Tr\u1eeb<\/strong><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_Xac_Dinh_So_Thue_GTGT_Dau_Ra\"><\/span>C\u00e1ch X\u00e1c \u0110\u1ecbnh S\u1ed1 Thu\u1ebf GTGT \u0110\u1ea7u Ra<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 b\u00e1n ra, \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT. \u0110\u1ec3 t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf \u0111\u1ea7u ra, b\u1ea1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c:<\/p>\n<p style=\"padding-left: 40px;\">Thu\u1ebf GTGT \u0110\u1ea7u Ra = Gi\u00e1 T\u00ednh Thu\u1ebf C\u1ee7a H\u00e0ng H\u00f3a\/D\u1ecbch V\u1ee5 B\u00e1n Ra \u00d7 Thu\u1ebf Su\u1ea5t Thu\u1ebf GTGT<\/p>\n<p style=\"padding-left: 40px;\">Trong \u0111\u00f3, Gi\u00e1 T\u00ednh Thu\u1ebf l\u00e0 gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf, v\u00e0 Thu\u1ebf Su\u1ea5t l\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf GTGT \u00e1p d\u1ee5ng cho m\u1eb7t h\u00e0ng ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00f3.<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #d83131;\"><em><strong>L\u01b0u \u00fd<\/strong>:<\/em><\/span> N\u1ebfu h\u00f3a \u0111\u01a1n ghi gi\u00e1 thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT, b\u1ea1n c\u1ea7n t\u00e1ch thu\u1ebf ra \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf \u0111\u1ea7u ra theo c\u00f4ng th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y, quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 12 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC:<\/p>\n<p style=\"padding-left: 40px;\">Gi\u00e1 T\u00ednh Thu\u1ebf = Gi\u00e1 Thanh To\u00e1n \u00f7 (1 + Thu\u1ebf Su\u1ea5t)<\/p>\n<p><span style=\"color: #808080;\">V\u00ed d\u1ee5: <\/span>N\u1ebfu gi\u00e1 thanh to\u00e1n l\u00e0 1.100.000 \u0111\u1ed3ng v\u00e0 thu\u1ebf su\u1ea5t l\u00e0 10%, gi\u00e1 t\u00ednh thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<p>Gi\u00e1 T\u00ednh Thu\u1ebf = 1.100.000 \u00f7 (1 + 10%) = 1.100.000 \u00f7 1.1 = 1.000.000 \u0111\u1ed3ng<\/p>\n<figure id=\"attachment_235071\" aria-describedby=\"caption-attachment-235071\" style=\"width: 1020px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-235071 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-3-1024x577.png\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i\" width=\"1020\" height=\"575\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-3-1024x577.png 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-3-300x169.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-3-768x433.png 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-3-1536x866.png 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/thue-gtgt-3-2048x1154.png 2048w\" sizes=\"(max-width: 1020px) 100vw, 1020px\" \/><figcaption id=\"caption-attachment-235071\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i c\u1ee7a gtax<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_tron_goi_cua_gtax\"><\/span>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i c\u1ee7a gtax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c k\u00ea khai thu\u1ebf GTGT v\u00ec quy tr\u00ecnh ph\u1ee9c t\u1ea1p v\u00e0 s\u1ef1 thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf. C\u00e1c v\u1ea5n \u0111\u1ec1 ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i bao g\u1ed3m:<\/p>\n<ul>\n<li>Sai s\u00f3t trong vi\u1ec7c t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra: \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t ho\u1eb7c n\u1ed9p thu\u1ebf thi\u1ebfu.<\/li>\n<li>Kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch thu\u1ebf: \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00e2y ra vi ph\u1ea1m m\u00e0 doanh nghi\u1ec7p kh\u00f4ng h\u1ec1 bi\u1ebft.<\/li>\n<li>Thi\u1ebfu s\u00f3t trong vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n: Khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ti\u1ec1n.<\/li>\n<\/ul>\n<p>V\u1edbi D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n Tr\u1ecdn G\u00f3i c\u1ee7a Gtax, doanh nghi\u1ec7p c\u00f3 th\u1ec3 y\u00ean t\u00e2m gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y, gi\u00fap t\u1ed1i \u01b0u h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 thu\u1ebf \u0111\u1ec3 t\u1eadp trung ph\u00e1t tri\u1ec3n kinh doanh.<\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #d83131;\"><em>T\u00ecm hi\u1ec3u th\u00eam:<\/em><\/span><\/span><span style=\"color: #000080;\">\u00a0<a style=\"color: #000080;\" title=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i\" href=\"https:\/\/gtax.vn\/english\/dich-vu-ke-toan\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/p>\n<p><em><strong>\u0110\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft v\u00e0 c\u1eadp nh\u1eadt m\u1ee9c ph\u00ed, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi GTAX qua hotline ho\u1eb7c website c\u1ee7a ch\u00fang t\u00f4i.<\/strong><\/em><\/p>\n<ul>\n<li><span style=\"color: #ff6600;\">Hotline:<\/span> <strong>(028) 2221 6789\u00a0 \u2013\u00a0 0938 542 541<\/strong><\/li>\n<li><span style=\"color: #ff6600;\">Website:<\/span> <a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf GTGT l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7. Hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd. \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng [&#8230;]\n","protected":false},"author":12,"featured_media":235069,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[864,824],"class_list":["post-235028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","tag-hach-toan-thue-gtgt","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235028"}],"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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=235028"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235028\/revisions"}],"predecessor-version":[{"id":235137,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235028\/revisions\/235137"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235069"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}