{"id":25771,"date":"2017-07-13T15:28:02","date_gmt":"2017-07-13T08:28:02","guid":{"rendered":"https:\/\/gtax.vn\/?p=25771"},"modified":"2024-10-16T11:31:41","modified_gmt":"2024-10-16T04:31:41","slug":"hach-toan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/hach-toan-thue-gtgt\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf GTGT"},"content":{"rendered":"<p><strong>Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf GTGT<\/strong> r\u1ea5t quan tr\u1ecdng, d\u1ec5 x\u1ea3y ra sai s\u00f3t nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ea1n k\u1ebf to\u00e1n c\u00f2n \u00edt kinh nghi\u1ec7m v\u00ec v\u1eady K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y s\u1ebd chia s\u1ebb n\u1ed9i dung b\u00e0i vi\u1ebft li\u00ean quan \u0111\u1ebfn &#8220;Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng&#8221; \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau:<\/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\/hach-toan-thue-gtgt\/#Doi_voi_DN_nop_thue_GTGT_theo_phuong_phap_khau_tru_thue\" >\u0110\u1ed1i v\u1edbi DN n\u1ed9p thu\u1ebf GTGT\u00a0theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/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\/hach-toan-thue-gtgt\/#Hach_toan_thue_gia_tri_gia_tang_dau_vao\" >H\u1ea1ch to\u00e1n 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\/hach-toan-thue-gtgt\/#Hach_toan_thue_GTGT_dau_ra\" >H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\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-4\" href=\"https:\/\/gtax.vn\/english\/hach-toan-thue-gtgt\/#Doi_voi_DN_nop_thue_GTGT_theo_phuong_phap_truc_tiep\" >\u0110\u1ed1i v\u1edbi DN n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"id4553084\"><span class=\"ez-toc-section\" id=\"Doi_voi_DN_nop_thue_GTGT_theo_phuong_phap_khau_tru_thue\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed1i v\u1edbi DN n\u1ed9p thu\u1ebf GTGT\u00a0theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"id3860688\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_gia_tri_gia_tang_dau_vao\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, d\u1ecbch v\u1ee5 d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n GTGT v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 nh\u1eadp kho theo gi\u00e1 th\u1ef1c t\u1ebf bao g\u1ed3m gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT, chi ph\u00ed thu mua, v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, thu\u1ebf kho b\u00e3i t\u1eeb n\u01a1i mua v\u1ec1 \u0111\u1ebfn doanh nghi\u1ec7p ghi:<\/span><\/p>\n<figure id=\"attachment_232214\" aria-describedby=\"caption-attachment-232214\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232214 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-2-2.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p ho\u1ea1ch to\u00e1n thu\u1ebf GTGT\" width=\"680\" height=\"492\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-2-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-2-2-300x217.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232214\" class=\"wp-caption-text\"><em>H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/em><\/figcaption><\/figure>\n<ul data-list-type=\"bulleted\" data-id=\"id5760859\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 152; 153; 156(611): Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf NVL, c\u00f4ng c\u1ee5, h\u00e0ng ho\u00e1 mua v\u00e0o<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 211; 213 : Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 133 : Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112; 311 :T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p id=\"id5251583\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi mua d\u1ecbch v\u1ee5 th\u00ec tu\u1ef3 v\u00e0o n\u01a1i s\u1eed d\u1ee5ng m\u00e0 ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed khu v\u1ef1c \u0111\u00f3, ta ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id4835655\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 627; 641; 642<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 133 :Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112; 33<\/span><\/li>\n<\/ul>\n<p id=\"id8957829\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, d\u1ecbch v\u1ee5 d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c, ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id5647861\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 152; 153; 156; 211; 213; 627; 641; 642: Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112; 331: Gi\u00e1 thanh to\u00e1n<\/span><\/li>\n<\/ul>\n<p id=\"id4198446\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n t\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu.<\/span><\/p>\n<p id=\"id5365423\"><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1ec9 l\u1ec7 (%) gi\u1eefa doanh thu ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu trong k\u1ef3:<\/span><\/em><\/p>\n<p id=\"id9308368\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id7379358\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 3331 : Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 133 : Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p id=\"id4540119\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id4024688\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 632 : Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 133 : Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p id=\"id7382348\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 qu\u00e1 l\u1edbn th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n: ta k\u1ebft chuy\u1ec3n<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id4093851\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 142 : Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 133 : Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p id=\"id2923009\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ecbnh k\u1ef3 ph\u00e2n b\u1ed5 ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id7298372\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 632 : Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 133 : Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_232218\" aria-describedby=\"caption-attachment-232218\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232218 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/hach-toan-thue-gtgt-2.jpg\" alt=\"h\u1ea1ch to\u00e1n thu\u1ebf gTGT\" width=\"680\" height=\"406\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/hach-toan-thue-gtgt-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/hach-toan-thue-gtgt-2-300x179.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232218\" class=\"wp-caption-text\"><em>Khi nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 v\u1eadt t\u01b0..k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh N\u1ee3 TK 152; 153; 156; 211; 213<\/em><\/figcaption><\/figure>\n<p id=\"id7547593\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 v\u1eadt t\u01b0..k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id9349275\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 152; 153; 156; 211; 213: Gi\u00e1 c\u00f3 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 3333 : Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK111; 112; 331<\/span><\/li>\n<\/ul>\n<p id=\"id5798972\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh l\u00e0<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id5235677\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 133 : t\u00ednh tr\u00ean gi\u00e1 c\u00f3 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 3331(TK 33312) : Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p id=\"id8691565\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, ph\u00fac l\u1ee3i ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id7524216\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 152; 156; 211 : Gi\u00e1 mua c\u1ea3 thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf VAT<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112; 331 : Gi\u00e1 mua ngo\u00e0i thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 3333 : thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 3331(TK 33312): Thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p id=\"id3956564\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi mua h\u00e0ng ho\u00e1 giao b\u00e1n ngay(thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf) cho kh\u00e1ch h\u00e0ng kh\u00f4ng qua nh\u1eadp kho, ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id4451921\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 632: Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 133 : Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112; 331 : T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p id=\"id4979194\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, d\u1ecbch v\u1ee5 d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5, kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, ph\u00fac l\u1ee3i th\u00ec gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua ngo\u00e0i bao g\u1ed3m t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi tr\u1ea3(gi\u00e1 c\u1ea3 thu\u1ebf) v\u00e0 chi ph\u00ed thu mua, v\u1eadn chuy\u1ec3n ,ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id4175794\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 152; 153; 211: Gi\u00e1 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112; 331<\/span><\/li>\n<\/ul>\n<p id=\"id4363147\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi mua h\u00e0ng ph\u1ea3i tr\u1ea3 l\u1ea1i(thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf), c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho b\u00ean b\u00e1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id4094283\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 111; 112; 331:\uf0e5 gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 133 :Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 152; 153; 156; 211; 213 : Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<p id=\"id6027394\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi d\u1ecbch v\u1ee5 c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1eb7c th\u00f9 th\u00ec ta t\u00ednh ra s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p r\u1ed3i ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id6741358\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 152; 153; 211; 627; 641; 642<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 133<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112; 331; 311<\/span><\/li>\n<\/ul>\n<h3 id=\"id3675978\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_GTGT_dau_ra\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_232214\" aria-describedby=\"caption-attachment-232214\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-232214\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-2-2.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p ho\u1ea1ch to\u00e1n thu\u1ebf GTGT\" width=\"680\" height=\"492\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-2-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-2-2-300x217.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232214\" class=\"wp-caption-text\"><em>H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra<\/em><\/figcaption><\/figure>\n<p id=\"id8492543\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi b\u00e1n h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n GTGT v\u00e0 c\u00e1c tem v\u00e9 \u0111\u1eb7c th\u00f9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra:<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id5974162\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 111; 112; 131; 136 :T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 3331:Thu\u1ebf GTGT \u0111\u1ea7u ra.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 511; 512; 515; 711 :Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<p id=\"id5549550\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ea3 g\u00f3p, thu\u1ebf GTGT l\u00e0 thu\u1ebf GTGT t\u00ednh tr\u00ean gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n, ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id7989093\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 111; 112 : S\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 131 : S\u1ed1 ti\u1ec1n tr\u1ea3 g\u00f3p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 3331: Thu\u1ebf GTGT .<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 151 : Doanh thu b\u00e1n h\u00e0ng (ngo\u00e0i thu\u1ebf).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 3387 : L\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm( doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n).<\/span><\/li>\n<\/ul>\n<p id=\"id4592235\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec ta ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id8606241\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 521; 531; 532<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 3331 : S\u1ed1 thu\u1ebf GTGT t\u00ednh tr\u00ean c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112; 131<\/span><\/li>\n<\/ul>\n<p id=\"id3953749\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Cu\u1ed1i th\u00e1ng so s\u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id9377591\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 3331 : S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 133<\/span><\/li>\n<\/ul>\n<p id=\"id8694651\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, k\u1ebf to\u00e1n ghi<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id5060436\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 111; 112; 3331<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 711<\/span><\/li>\n<\/ul>\n<div>\n<h2 id=\"id5417650\"><span class=\"ez-toc-section\" id=\"Doi_voi_DN_nop_thue_GTGT_theo_phuong_phap_truc_tiep\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed1i v\u1edbi DN n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p id=\"id4427441\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu doanh nghi\u1ec7p mua h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec gi\u00e1 c\u1ee7a v\u1eadt t\u01b0 h\u00e0ng ho\u00e1 l\u00e0 gi\u00e1 c\u00f3 thu\u1ebf GTGT:<\/span><\/p>\n<figure id=\"attachment_232215\" aria-describedby=\"caption-attachment-232215\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-232215 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-1-2.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p ho\u1ea1ch to\u00e1n thu\u1ebf GTGT \" width=\"680\" height=\"455\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-1-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/phuong-phap-hach-toan-thue-gtgt-1-2-300x201.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232215\" class=\"wp-caption-text\"><em>H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi DN n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/em><\/figcaption><\/figure>\n<ul data-list-type=\"bulleted\" data-id=\"id5724671\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 152; 153; 155; 211 : Gi\u00e1 c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112; 331.<\/span><\/li>\n<\/ul>\n<p id=\"id5393620\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id4756560\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 111; 112; 131<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 511; 512; 515<\/span><\/li>\n<\/ul>\n<p id=\"id8600701\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Cu\u1ed1i th\u00e1ng c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ta ghi s\u1ed5<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id8582101\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 511<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 3331<\/span><\/li>\n<\/ul>\n<p id=\"id4009471\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi n\u1ed9p thu\u1ebf cho nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n<ul data-list-type=\"bulleted\" data-id=\"id5785703\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ee3 TK 3331<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f3 TK 111; 112<\/span><\/li>\n<\/ul>\n<div id=\"top-bg\">\n<div id=\"ja-wrapper\">\n<div id=\"ja-containerwrap-fl\">\n<div id=\"ja-container\">\n<div id=\"ja-mainbody\">\n<div id=\"ja-content\">\n<div id=\"ja-content-top\">\n<div id=\"ja-content-bot\">\n<div id=\"ja-current-content\">\n<div align=\"justify\">\n<p>Tr\u00ean \u0111\u00e2y k\u1ebf to\u00e1n Gtax \u0111\u00e3 gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n b\u00e0i vi\u1ebft v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p <strong>h\u1ea1ch to\u00e1n thu\u1ebf GTGT,<\/strong> \u0111\u1ec3 tr\u00e1nh sai x\u00f3t khi h\u1ea1ch to\u00e1n ch\u00fang t\u00f4i 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. K\u1ebf to\u00e1n Gtax 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 c\u1ee7a ch\u00fang t\u00f4i.\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>\n<div class=\"blog-share text-center\"><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf GTGT r\u1ea5t quan tr\u1ecdng, d\u1ec5 x\u1ea3y ra sai s\u00f3t nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ea1n k\u1ebf to\u00e1n c\u00f2n \u00edt kinh nghi\u1ec7m v\u00ec v\u1eady K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y s\u1ebd chia s\u1ebb n\u1ed9i dung b\u00e0i vi\u1ebft li\u00ean quan \u0111\u1ebfn &#8220;Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng&#8221; \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc [&#8230;]\n","protected":false},"author":1,"featured_media":232216,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[864],"class_list":["post-25771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-hach-toan-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25771"}],"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=25771"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25771\/revisions"}],"predecessor-version":[{"id":233745,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25771\/revisions\/233745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232216"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=25771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=25771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=25771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}