{"id":25715,"date":"2017-07-13T14:32:47","date_gmt":"2017-07-13T07:32:47","guid":{"rendered":"https:\/\/gtax.vn\/?p=25715"},"modified":"2025-02-19T11:20:17","modified_gmt":"2025-02-19T04:20:17","slug":"khau-tru-thue-gtgt-dau-vao","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/khau-tru-thue-gtgt-dau-vao\/","title":{"rendered":"Kh\u1ea5u tr\u1eeb thu\u1ebf gtgt \u0111\u1ea7u v\u00e0o"},"content":{"rendered":"<div id=\"top-bg\">\n<div id=\"ja-wrapper\">\n<div id=\"ja-containerwrap-fl\">\n<div id=\"ja-container\" class=\"clearfix\">\n<div id=\"ja-mainbody\" class=\"clearfix\">\n<div id=\"ja-content\">\n<div id=\"ja-content-top\">\n<div id=\"ja-content-bot\" class=\"clearfix\">\n<div id=\"ja-current-content\" class=\"clearfix\">\n<div class=\"article-content\">\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">K\u1ebf to\u00e1n Gtax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc Th\u00f4ng t\u01b0 26\/2015\/TT-BTC\u00a0c\u1ee7a\u00a0B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/2\/2015, th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u1ea7u v\u00e0o. \u0110\u00e2y l\u00e0 n\u1ed9i dung r\u1ea5t quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, do \u0111\u00f3 n\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o Anh ch\u1ecb h\u00e3y li\u00ean h\u1ec7 v\u1edbi k\u1ebf to\u00e1n Gtax \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u h\u01a1n.\u00a0<\/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\/khau-tru-thue-gtgt-dau-vao\/#Khau_Tru_Thue_GTGT_Dau_Vao_Khai_Niem_va_Quy_Trinh_Thuc_Hien\" >Kh\u1ea5u Tr\u1eeb Thu\u1ebf GTGT \u0110\u1ea7u V\u00e0o: Kh\u00e1i Ni\u1ec7m v\u00e0 Quy Tr\u00ecnh Th\u1ef1c Hi\u1ec7n<\/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\/khau-tru-thue-gtgt-dau-vao\/#Dieu_kien_khau_tru_thue_gia_tri_gia_tang_dau_vao\" >\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/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\/khau-tru-thue-gtgt-dau-vao\/#Nhung_truong_hop_khong_duoc_khau_tru_VAT_dau_vao\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 align=\"justify\"><span class=\"ez-toc-section\" id=\"Khau_Tru_Thue_GTGT_Dau_Vao_Khai_Niem_va_Quy_Trinh_Thuc_Hien\"><\/span>Kh\u1ea5u Tr\u1eeb Thu\u1ebf GTGT \u0110\u1ea7u V\u00e0o: Kh\u00e1i Ni\u1ec7m v\u00e0 Quy Tr\u00ecnh Th\u1ef1c Hi\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 align=\"justify\"><span class=\"ez-toc-section\" id=\"Dieu_kien_khau_tru_thue_gia_tri_gia_tang_dau_vao\"><\/span>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_232169\" aria-describedby=\"caption-attachment-232169\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232169 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/khau-tru-thue-gia-tri-gia-tang-dau-vao-vat.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\" width=\"680\" height=\"454\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/khau-tru-thue-gia-tri-gia-tang-dau-vao-vat.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/khau-tru-thue-gia-tri-gia-tang-dau-vao-vat-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232169\" class=\"wp-caption-text\">\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o,h\u00e0ng ho\u00e1 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo qui \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0 sau:<\/span><\/p>\n<p>V\u1ec1 h\u00f3a \u0111\u01a1n VAT<\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n VAT h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, PLF l\u01b0u \u00fd doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p VAT kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p VAT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<span class=\"Apple-converted-space\">\u00a0<\/span><strong>\u00a0<\/strong><\/span><\/p>\n<p>V\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<span class=\"Apple-converted-space\">\u00a0<\/span><strong>\u00ad\u00ad<\/strong><\/span><\/p>\n<p align=\"justify\"><span style=\"text-decoration: underline;\">L\u01b0u \u00fd quan tr\u1ecdng:<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau th\u00ec kh\u00f4ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt;\">H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 VAT;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i. (\u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 26\/2015\/TT-BTC so v\u1edbi v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00f3)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t bao g\u1ed3m: ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c. Trong \u0111\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n. C\u00e1c t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">Th\u00f4ng t\u01b0 n\u00e0y c\u0169ng \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn r\u1eb1ng b\u00ean mua kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu t\u00e0i kho\u1ea3n \u0111\u00f3 l\u00e0 t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho b\u00ean b\u00e1n. \u00a0<\/span><\/p>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">\u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf<strong><span class=\"Apple-converted-space\">\u00a0<\/span><\/strong>l\u00ean, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n VAT v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<figure id=\"attachment_232170\" aria-describedby=\"caption-attachment-232170\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232170 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/khau-tru-thue-vat-dau-vao-thanh-toan-qua-ngan-hang.jpg\" alt=\"khau tru thue vat dau vao thanh toan qua ngan hang\" width=\"680\" height=\"477\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/khau-tru-thue-vat-dau-vao-thanh-toan-qua-ngan-hang.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/khau-tru-thue-vat-dau-vao-thanh-toan-qua-ngan-hang-300x210.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232170\" class=\"wp-caption-text\">C\u00e1c kho\u1ea3n thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf khi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">Thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, vay m\u01b0\u1ee3n h\u00e0ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 x\u00e1c nh\u1eadn gi\u1eefa 2 b\u00ean. Tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 qua b\u00ean th\u1ee9 ba ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 gi\u1eefa 3 b\u00ean.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt;\">B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 vay, m\u01b0\u1ee3n ti\u1ec1n; c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 qua ng\u01b0\u1eddi th\u1ee9 ba \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay, m\u01b0\u1ee3n ti\u1ec1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed1i v\u1edbi kho\u1ea3n vay b\u1eb1ng ti\u1ec1n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n thanh to\u00e1n cho b\u00ean th\u1ee9 ba qua ng\u00e2n h\u00e0ng th\u00ec vi\u1ec7c \u1ee7y quy\u1ec1n thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n. Trong \u0111\u00f3, b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p sau khi th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00eau tr\u00ean m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef th\u00ec c\u0169ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng 1 ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\" align=\"justify\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u00e1c c\u1eeda h\u00e0ng l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1eed d\u1ee5ng chung m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u1eabu h\u00f3a \u0111\u01a1n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cC\u1eeda h\u00e0ng s\u1ed1\u201d v\u00e0 \u0111\u00f3ng d\u1ea5u treo c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng.<\/span><\/p>\n<h3 align=\"justify\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_khong_duoc_khau_tru_VAT_dau_vao\"><\/span>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt; color: #333333;\">Ch\u1ee9ng t\u1eeb b\u00ean mua n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf VAT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 c\u00f3 VAT nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: Arial; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf VAT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ol>\n<p>\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t khi kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.\u00a0M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Gtax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc Th\u00f4ng t\u01b0 26\/2015\/TT-BTC\u00a0c\u1ee7a\u00a0B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/2\/2015, th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u1ea7u v\u00e0o. \u0110\u00e2y l\u00e0 n\u1ed9i dung r\u1ea5t quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a [&#8230;]\n","protected":false},"author":1,"featured_media":232169,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[806],"class_list":["post-25715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-khau-tru-thue"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25715"}],"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=25715"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25715\/revisions"}],"predecessor-version":[{"id":236058,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25715\/revisions\/236058"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232169"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=25715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=25715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=25715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}