{"id":1947,"date":"2024-12-02T04:48:00","date_gmt":"2024-12-02T04:48:00","guid":{"rendered":"https:\/\/economy.theblock101.com\/?p=1947"},"modified":"2024-12-02T04:48:01","modified_gmt":"2024-12-02T04:48:01","slug":"huong-dan-cach-tinh-thue-vat-theo-phuong-phap-khau-tru-va-truc-tiep","status":"publish","type":"post","link":"https:\/\/economy.theblock101.com\/?p=1947","title":{"rendered":"H\u01b0\u1edbng D\u1eabn C\u00e1ch T\u00ednh Thu\u1ebf VAT Theo Ph\u01b0\u01a1ng Ph\u00e1p Kh\u1ea5u Tr\u1eeb V\u00e0 Tr\u1ef1c Ti\u1ebfp"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Thu\u1ebf VAT (thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf quan tr\u1ecdng \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam. M\u1ed7i doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf VAT theo hai ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh: <strong>ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong> v\u00e0 <strong>ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f9y theo lo\u1ea1i h\u00ecnh kinh doanh v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Thu\u1ebf VAT L\u00e0 G\u00ec?<\/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-178.png\" alt=\"Thu\u1ebf VAT L\u00e0 G\u00ec?\" class=\"wp-image-1948\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-178.png 660w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-178-300x184.png 300w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><figcaption class=\"wp-element-caption\"><em>Thu\u1ebf VAT L\u00e0 G\u00ec?<\/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 class=\"wp-block-paragraph\"><strong>Thu\u1ebf VAT<\/strong> l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u1ebfn ti\u00eau d\u00f9ng. N\u00f3 l\u00e0 ngu\u1ed3n thu quan tr\u1ecdng cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c c\u00e2n \u0111\u1ed1i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT<\/strong> l\u00e0 c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam, tr\u1eeb m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng \u0111\u1eb7c bi\u1ec7t kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf nh\u01b0 s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u01b0a qua ch\u1ebf bi\u1ebfn, mu\u1ed1i, v\u00e0 d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng. C\u00e1c \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i <strong>\u0110i\u1ec1u 3, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008<\/strong>, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i qua c\u00e1c n\u0103m 2013, 2014, 2016.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1.2. C\u00e1c m\u1ee9c thu\u1ebf VAT \u00e1p d\u1ee5ng hi\u1ec7n nay<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Hi\u1ec7n nay, thu\u1ebf VAT c\u00f3 ba m\u1ee9c \u00e1p d\u1ee5ng ch\u00ednh l\u00e0 <strong>0%<\/strong>, <strong>5%<\/strong>, v\u00e0 <strong>10%<\/strong>. T\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3, nh\u00e0 n\u01b0\u1edbc s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong>. \u0110\u1eb7c bi\u1ec7t, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1eb1m th\u00fac \u0111\u1ea9y kinh t\u1ebf, nh\u00e0 n\u01b0\u1edbc c\u0169ng c\u00f3 th\u1ec3 gi\u1ea3m m\u1ee9c thu\u1ebf VAT t\u1eeb 10% xu\u1ed1ng 8%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. H\u01b0\u1edbng D\u1eabn 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=\"600\" height=\"360\" src=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-179.png\" alt=\"T\u00ednh Thu\u1ebf VAT\" class=\"wp-image-1949\" srcset=\"https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-179.png 600w, https:\/\/economy.theblock101.com\/wp-content\/uploads\/2024\/10\/image-179-300x180.png 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><figcaption class=\"wp-element-caption\"><em>T\u00ednh Thu\u1ebf VAT<\/em><\/figcaption><\/figure><\/div>\n\n\n<p class=\"wp-block-paragraph\">T\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn t\u00ednh thu\u1ebf VAT theo <strong>ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong> ho\u1eb7c <strong>ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong>. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft cho c\u1ea3 hai ph\u01b0\u01a1ng ph\u00e1p:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.1. C\u00e1ch t\u00ednh thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi c\u00e1c c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ea1t m\u1ee9c t\u1eeb <strong>m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong>.<\/li>\n\n\n\n<li>C\u01a1 s\u1edf kinh doanh t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, tr\u1eeb h\u1ed9 kinh doanh c\u00e1 th\u1ec3.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u ra &#8211; S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u ra<\/strong>: L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf VAT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, \u0111\u01b0\u1ee3c ghi r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n\n\n\n<li><strong>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong>: L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf VAT \u0111\u00e3 tr\u1ea3 khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ho\u1eb7c c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p khi nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5 1:<\/strong> C\u00f4ng ty X s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf VAT v\u1edbi thu\u1ebf su\u1ea5t 10%. Trong k\u1ef3, c\u00f4ng ty c\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Doanh thu b\u00e1n h\u00e0ng<\/strong>: 100 tri\u1ec7u \u0111\u1ed3ng (gi\u00e1 ch\u01b0a VAT).<\/li>\n\n\n\n<li><strong>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u<\/strong>: 50 tri\u1ec7u \u0111\u1ed3ng (gi\u00e1 ch\u01b0a VAT).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p c\u1ee7a c\u00f4ng ty X \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u ra<\/strong>: 100 tri\u1ec7u x 10% = 10 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li><strong>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o<\/strong>: 50 tri\u1ec7u x 10% = 5 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li><strong>S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p<\/strong>: 10 tri\u1ec7u &#8211; 5 tri\u1ec7u = 5 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.2. C\u00e1ch t\u00ednh thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, nh\u01b0 doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi <strong>m\u1ed9t t\u1ef7 \u0111\u1ed3ng<\/strong> ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2.2.1. T\u00ednh thu\u1ebf VAT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p = Gi\u00e1 tr\u1ecb gia t\u0103ng x Thu\u1ebf su\u1ea5t thu\u1ebf VAT (10%)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>: L\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 mua v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5:<\/strong> C\u1eeda h\u00e0ng A mua v\u00e0ng v\u1edbi gi\u00e1 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 b\u00e1n l\u1ea1i v\u1edbi gi\u00e1 60 tri\u1ec7u \u0111\u1ed3ng. Gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 <strong>60 &#8211; 50 = 10 tri\u1ec7u \u0111\u1ed3ng<\/strong>. S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p l\u00e0 <strong>10 tri\u1ec7u x 10% = 1 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2.2.2. T\u00ednh thu\u1ebf VAT \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5, s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh h\u00e0ng h\u00f3a kh\u00e1c. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, thu\u1ebf VAT \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean <strong>t\u1ef7 l\u1ec7 % doanh thu<\/strong>. T\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/strong>: 5%.<\/li>\n\n\n\n<li><strong>Ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/strong>: 1%.<\/li>\n\n\n\n<li><strong>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/strong>: 3%.<\/li>\n\n\n\n<li><strong>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/strong>: 2%.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5 2:<\/strong> \u00d4ng A kinh doanh d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, trong k\u1ef3 b\u00e1n ra <strong>100 tri\u1ec7u \u0111\u1ed3ng<\/strong> d\u1ecbch v\u1ee5, mua nguy\u00ean v\u1eadt li\u1ec7u v\u1edbi gi\u00e1 <strong>55 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 <strong>100 tri\u1ec7u &#8211; 55 tri\u1ec7u = 45 tri\u1ec7u \u0111\u1ed3ng<\/strong>. S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p l\u00e0 <strong>45 tri\u1ec7u x 10% = 4,5 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. K\u1ebft lu\u1eadn<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1ch t\u00ednh thu\u1ebf VAT l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u00ecnh thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o \u0111\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1ch t\u00ednh ph\u00f9 h\u1ee3p, gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong kinh doanh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0110\u1ecdc th\u00eam:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/theblock101.com\/stagflation-la-gi\">Stagflation (l\u1ea1m ph\u00e1t \u0111\u00ecnh tr\u1ec7) l\u00e0 g\u00ec? T\u00e1c \u0111\u1ed9ng c\u1ee7a Stagflation trong th\u1ecb tr\u01b0\u1eddng crypto<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/kinh-te-chia-se-la-gi\">Kinh t\u1ebf chia s\u1ebb l\u00e0 g\u00ec? 6 \u1ee9ng d\u1ee5ng c\u1ee7a blockchain trong m\u00f4 h\u00ecnh kinh t\u1ebf chia s\u1ebb<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/theblock101.com\/truong-van-phuoc-la-ai\">Tr\u01b0\u01a1ng V\u0103n Ph\u01b0\u1edbc l\u00e0 ai? T\u00ecm hi\u1ec3u v\u1ec1 chuy\u00ean gia kinh t\u1ebf h\u00e0ng \u0111\u1ea7u c\u1ee7a Vi\u1ec7t Nam<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf VAT (thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf quan tr\u1ecdng \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam. M\u1ed7i doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf VAT theo hai ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh: ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.&nbsp; T\u00f9y&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"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":[1],"tags":[],"class_list":["post-1947","post","type-post","status-publish","format-standard","hentry","category-kinh-te-the-gioi"],"aioseo_notices":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/1947","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=1947"}],"version-history":[{"count":1,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/1947\/revisions"}],"predecessor-version":[{"id":1950,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=\/wp\/v2\/posts\/1947\/revisions\/1950"}],"wp:attachment":[{"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economy.theblock101.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}