{"id":1926,"date":"2024-12-02T03:58:51","date_gmt":"2024-12-02T03:58:51","guid":{"rendered":"https:\/\/economy.theblock101.com\/?p=1926"},"modified":"2024-12-02T03:58:52","modified_gmt":"2024-12-02T03:58:52","slug":"tat-tan-tat-ve-thue-gia-tri-gia-tang-thue-vat","status":"publish","type":"post","link":"https:\/\/economy.theblock101.com\/?p=1926","title":{"rendered":"T\u1ea5t t\u1ea7n t\u1eadt v\u1ec1 Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng (Thu\u1ebf VAT)"},"content":{"rendered":"\n<p>Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng (GTGT), c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu\u1ebf VAT (Value-Added Tax), l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn m\u00e0 m\u1ecdi doanh nghi\u1ec7p v\u00e0 h\u1ed9 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.&nbsp;<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n \u0111\u1ecdc c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan nh\u1ea5t v\u1ec1 thu\u1ebf GTGT, t\u1eeb \u0111\u1ecbnh ngh\u0129a, \u0111\u1eb7c \u0111i\u1ec3m, vai tr\u00f2 cho \u0111\u1ebfn c\u00e1ch t\u00ednh v\u00e0 k\u00ea khai thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. T\u1ed5ng quan v\u1ec1 Thu\u1ebf VAT<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"283\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/thue-VAT-la-gi-0.jpg\" alt=\"Thu\u1ebf VAT\" class=\"wp-image-1928\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/thue-VAT-la-gi-0.jpg 600w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/thue-VAT-la-gi-0-300x142.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><figcaption class=\"wp-element-caption\"><em>Thu\u1ebf VAT<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><strong>1.1. Thu\u1ebf VAT l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf GTGT l\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng v\u00e0 ti\u00eau d\u00f9ng. \u0110\u1ecbnh ngh\u0129a v\u1ec1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt s\u1ed1 13\/2008\/QH12.<\/p>\n\n\n\n<p>Ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1ebd l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf cu\u1ed1i c\u00f9ng khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, trong khi c\u00e1c doanh nghi\u1ec7p, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t s\u1ebd l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua vi\u1ec7c c\u1ed9ng thu\u1ebf v\u00e0o gi\u00e1 b\u00e1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1.2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Thu\u1ebf GTGT<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf GTGT c\u00f3 b\u1ed1n \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Th\u1ee9 nh\u1ea5t:<\/strong> \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, t\u1ee9c l\u00e0 thu\u1ebf do ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng ch\u1ecbu, nh\u01b0ng \u0111\u01b0\u1ee3c n\u1ed9p b\u1edfi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n\n\n\n<li><strong>Th\u1ee9 hai:<\/strong> Thu\u1ebf GTGT l\u00e0 thu\u1ebf ti\u00eau d\u00f9ng nhi\u1ec1u giai \u0111o\u1ea1n kh\u00f4ng tr\u00f9ng l\u1eb7p. M\u1ed7i giai \u0111o\u1ea1n trong chu\u1ed7i s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng ch\u1ec9 t\u00ednh thu\u1ebf tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a giai \u0111o\u1ea1n \u0111\u00f3.<\/li>\n\n\n\n<li><strong>Th\u1ee9 ba:<\/strong> Thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo nguy\u00ean t\u1eafc \u0111i\u1ec3m \u0111\u1ebfn, c\u00f3 ngh\u0129a l\u00e0 thu\u1ebf \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng n\u1ed9i \u0111\u1ecba, b\u1ea5t k\u1ec3 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9.<\/li>\n\n\n\n<li><strong>Th\u1ee9 t\u01b0:<\/strong> Thu\u1ebf GTGT c\u00f3 ph\u1ea1m vi \u0111i\u1ec1u ti\u1ebft r\u1ed9ng, \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 trong<a href=\"https:\/\/theblock101.com\/chu-ky-kinh-te-la-gi\" title=\"\"> n\u1ec1n kinh t\u1ebf<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Vai tr\u00f2 c\u1ee7a Thu\u1ebf VAT<\/strong><\/h2>\n\n\n\n<p>Thu\u1ebf GTGT c\u00f3 m\u1ed9t s\u1ed1 vai tr\u00f2 quan tr\u1ecdng nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ngu\u1ed3n thu quan tr\u1ecdng cho Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong> Thu\u1ebf VAT l\u00e0 ngu\u1ed3n thu l\u1edbn gi\u00fap Ch\u00ednh ph\u1ee7 duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f4ng c\u1ed9ng.<\/li>\n\n\n\n<li><strong>Khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5:<\/strong> Ch\u00ednh s\u00e1ch thu\u1ebf h\u1ee3p l\u00fd s\u1ebd th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u.<\/li>\n\n\n\n<li><strong>Th\u00fac \u0111\u1ea9y th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/strong> Thu\u1ebf GTGT y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li><strong>\u0110i\u1ec1u ti\u1ebft thu nh\u1eadp:<\/strong> Thu\u1ebf VAT g\u00f3p ph\u1ea7n \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u00eau d\u00f9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Thu\u1ebf GTGT<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"404\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-172.png\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Thu\u1ebf GTGT\" class=\"wp-image-1933\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-172.png 660w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-172-300x184.png 300w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><figcaption class=\"wp-element-caption\"><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Thu\u1ebf GTGT<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>C\u00e1c h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh ba nh\u00f3m ch\u00ednh:<\/p>\n\n\n\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf GTGT 2008, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c lo\u1ea1i sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 0%:<\/strong> H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u1edf n\u01b0\u1edbc ngo\u00e0i, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 5%:<\/strong> M\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 10%:<\/strong> H\u1ea7u h\u1ebft h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 8%:<\/strong> M\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/li>\n<\/ul>\n\n\n\n<p>Theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT bao g\u1ed3m s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u01b0a ch\u1ebf bi\u1ebfn, m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 x\u00e3 h\u1ed9i, y t\u1ebf, gi\u00e1o d\u1ee5c.<\/p>\n\n\n\n<p>M\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai n\u1ed9p thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. C\u00e1ch t\u00ednh Thu\u1ebf VAT<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"494\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-171.png\" alt=\"C\u00e1ch t\u00ednh Thu\u1ebf VAT\" class=\"wp-image-1932\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-171.png 750w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-171-300x198.png 300w\" sizes=\"auto, (max-width: 750px) 100vw, 750px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1ch t\u00ednh Thu\u1ebf VAT<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh \u0111\u1ec3 t\u00ednh thu\u1ebf VAT:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.1. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb. C\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p>s\u1ed1 thu\u1ebf vat c\u1ea7n n\u1ed9p = s\u1ed1 thu\u1ebf vat \u0111\u1ea7u ra \u2212 s\u1ed1 thu\u1ebf vat \u0111\u1ea7u v\u00e0o<\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u ra<\/strong> l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t.<\/li>\n\n\n\n<li><strong>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o<\/strong> l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 ghi tr\u00ean h\u00f3a \u0111\u01a1n mua h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.2. Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/h3>\n\n\n\n<p>\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p>S\u1ed1 thu\u1ebf VAT c\u1ea7n n\u1ed9p = T\u1ef7 l\u1ec7 % \u00d7 Doanh thu<\/p>\n\n\n\n<p>T\u1ef7 l\u1ec7 % c\u1ee5 th\u1ec3 cho t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 v\u00e0 h\u00e0ng h\u00f3a s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. H\u01b0\u1edbng d\u1eabn k\u00ea khai n\u1ed9p Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"339\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-170.png\" alt=\"k\u00ea khai n\u1ed9p Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng\" class=\"wp-image-1931\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-170.png 660w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-170-300x154.png 300w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><figcaption class=\"wp-element-caption\"><em>K\u00ea khai n\u1ed9p Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>\u0110\u1ec3 k\u00ea khai thu\u1ebf GTGT, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT (kh\u1ea5u tr\u1eeb hay tr\u1ef1c ti\u1ebfp).<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai thu\u1ebf (theo th\u00e1ng hay qu\u00fd).<\/li>\n\n\n\n<li>L\u1eadp t\u1edd khai thu\u1ebf GTGT v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li>Ho\u00e0n thu\u1ebf GTGT n\u1ebfu c\u00f3.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. Gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 th\u1eafc m\u1eafc v\u1ec1 Thu\u1ebf GTGT<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-173-1024x576.png\" alt=\"\" class=\"wp-image-1935\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-173-1024x576.png 1024w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-173-300x169.png 300w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-173-768x432.png 768w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-173.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>Gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 th\u1eafc m\u1eafc v\u1ec1 Thu\u1ebf GTGT<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><strong>6.1. Thu\u1ebf GTGT 0% kh\u00e1c g\u00ec mi\u1ec5n thu\u1ebf GTGT?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/strong> C\u00e1c h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u00e0n to\u00e0n, kh\u00f4ng c\u1ea7n k\u00ea khai v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/li>\n\n\n\n<li><strong>Thu\u1ebf GTGT 0%:<\/strong> H\u00e0ng h\u00f3a v\u1eabn ph\u1ea3i k\u00ea khai thu\u1ebf, v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6.2. Ai l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT?<\/strong><\/h3>\n\n\n\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6.3. Ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf GTGT?<\/strong><\/h3>\n\n\n\n<p>Ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng ch\u00ednh l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf GTGT, d\u00f9 doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p>Hy v\u1ecdng r\u1eb1ng nh\u1eefng th\u00f4ng tin tr\u00ean \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n \u0111\u1ecdc c\u00f3 c\u00e1i nh\u00ecn r\u00f5 h\u01a1n v\u1ec1 thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng (GTGT). Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf s\u1ebd gi\u00fap c\u00e1c doanh nghi\u1ec7p v\u00e0 h\u1ed9 c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p><strong>\u0110\u1ecdc th\u00eam:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/theblock101.com\/rui-ro-suy-thoai-tai-chinh\">R\u1ee7i ro suy tho\u00e1i t\u00e0i ch\u00ednh, nh\u00e0 \u0111\u1ea7u t\u01b0 Crypto c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/dan-choi-crypto-can-lam-gi-neu-kinh-te-suy-thoai\">D\u00e2n ch\u01a1i crypto c\u1ea7n l\u00e0m g\u00ec n\u1ebfu kinh t\u1ebf suy tho\u00e1i?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/chu-ky-kinh-te-la-gi\">Chu k\u1ef3 kinh t\u1ebf l\u00e0 g\u00ec? B\u00ed k\u00edp \u0111\u1ea7u t\u01b0 crypto hi\u1ec7u qu\u1ea3 trong t\u1eebng chu k\u1ef3 kinh t\u1ebf<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng (GTGT), c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu\u1ebf VAT (Value-Added Tax), l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn m\u00e0 m\u1ecdi doanh nghi\u1ec7p v\u00e0 h\u1ed9 c\u00e1 nh\u00e2n kinh doanh c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.&nbsp; B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n \u0111\u1ecdc&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1926","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/thue-VAT-la-gi-0.jpg","_links":{"self":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/1926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1926"}],"version-history":[{"count":6,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/1926\/revisions"}],"predecessor-version":[{"id":1937,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/1926\/revisions\/1937"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/media\/1928"}],"wp:attachment":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}