{"id":12283,"date":"2023-03-29T11:07:25","date_gmt":"2023-03-29T04:07:25","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8079"},"modified":"2025-11-11T09:30:54","modified_gmt":"2025-11-11T02:30:54","slug":"can-cu-tinh-thue-gia-tri-gia-tang-gtgt-duoc-quy-dinh-moi-nhat-vao-nam-2023","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/can-cu-tinh-thue-gia-tri-gia-tang-gtgt-duoc-quy-dinh-moi-nhat-vao-nam-2023\/","title":{"rendered":"C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG ( GTGT ) \u0110\u01af\u1ee2C QUY \u0110\u1ecaNH M\u1edaI NH\u1ea4T V\u00c0O N\u0102M 2023"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-8080\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/03\/z4220476344329-82bbe2012fc543f4f3e4369d753ca5ff-300x180.jpg\" alt=\"\" width=\"300\" height=\"180\" \/><\/p>\n<p><em>Thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng hay c\u00f2n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 thu\u1ebf vat th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh v\u00e0o c\u00e1c m\u1eb7t h\u00e0ng ti\u00eau d\u00f9ng , d\u1ecbch v\u1ee5 . V\u1eady c\u0103n c\u1ee9 t\u00ednh thu\u1ebf gtgt \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u1ebf n\u00e0o ? C\u00f9ng FTS theo d\u00f5i n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a b\u00e0i vi\u1ebft \u0111\u1ec3 t\u00ecm ra c\u00e2u tr\u1ea3 l\u1eddi th\u00edch h\u1ee3p nh\u1ea5t nh\u00e9 !<\/em><\/p>\n<p><strong>1\/ C\u0103n c\u1ee9 v\u00e0o ph\u00e1p l\u00fd<\/strong><\/p>\n<p>\u0110\u1ec3 c\u00f3 th\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf GTGT c\u1ea7n ph\u1ea3i n\u1ed9i , c\u01a1 quan qu\u1ea3n l\u00ed thu\u1ebf v\u00e0 ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ea7n ph\u1ea3i d\u1ef1a v\u00e0o c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd an h\u00e0nh v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf gtgt . C\u1ee5 th\u1ec3 nh\u01b0 sau :<\/p>\n<ul>\n<li>V\u0103n b\u1ea3n ban h\u00e0nh Lu\u1eadt thu\u1ebf gtgt 2008 s\u1eeda \u0111\u1ecfi 2013 .<\/li>\n<li>Lu\u1eadt s\u1ed1 71\/2014\/Q13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014 c\u1ee7a qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i<\/li>\n<li>Lu\u1eadt s\u1ed1 106\/2016\/QH13 ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016 c\u1ee7a Qu\u1ed1c H\u1ed9i s\u1eeda \u0111\u1ed5i<\/li>\n<\/ul>\n<p><strong>2\/ C\u0103n c\u1ee9 t\u00ednh thu\u1ebf GTGT<\/strong><\/p>\n<p>S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua c\u00f4ng th\u1ee9c :<\/p>\n<p>Thu\u1ebf GTGT = gi\u00e1 t\u00ednh thu\u1ebf gtgt \u00a0\u00a0x\u00a0\u00a0\u00a0 thu\u1ebf su\u1ea5t thu\u1ebf gtgt<\/p>\n<p>Nh\u01b0 v\u1eady ch\u00fang ta c\u00f3 th\u1ec3 th\u1ea5y c\u0103n c\u1ee9 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng bao g\u1ed3m 2 y\u1ebfu t\u1ed1 l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf gtgt v\u00e0 thu\u1ebf su\u1ea5t gtgt<\/p>\n<p>2.1. Gi\u00e1 t\u00ednh thu\u1ebf gtgt<\/p>\n<p>Gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau :<\/p>\n<ul>\n<li>H\u00e0ng h\u00f3a , d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT ( VAT ) , h\u00e0ng h\u00f3a , d\u1ecbch v\u1ee5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT , h\u00e0ng h\u00f3a , d\u1ecbch v\u1ee5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/li>\n<li>H\u00e0ng h\u00f3a nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u v\u1edbi gi\u00e1 t\u1ea1i c\u1eeda kh\u1ea9u , v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t , thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng .<\/li>\n<li>H\u00e0ng h\u00f3a , d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 , mang t\u1eb7ng , bi\u1ebfu .<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng cho thu\u1ebf c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ch\u01b0a bao g\u1ed3m thu\u1ebf gtgt<\/li>\n<li>C\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a , dich v\u1ee5 b\u00e1n \u0111\u01b0\u1ee3c theo h\u00ecnh th\u1ee9c tr\u1ea3 g\u00f3p , tr\u1ea3 ch\u1eadm ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT . Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m trong m\u1ed9t l\u1ea7n<\/li>\n<li>C\u00e1c m\u1eb7t h\u00e0ng gia c\u00f4ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/li>\n<li>Nh\u1eefng ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng , l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh , h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay ph\u1ea7n c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n b\u00e0n giao ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch mua b\u00e1n c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 gi\u00e1 b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd , m\u00f4i gi\u1edbi l\u00e0 ti\u1ec1n hoa h\u1ed3ng thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/li>\n<li>H\u00e0ng h\u00f3a , d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thanh to\u00e1n ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau :<\/li>\n<\/ul>\n<p>gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT = gi\u00e1 thanh to\u00e1n : ( 1+thu\u1ebf su\u1ea5t%)<\/p>\n<p>2.2. Thu\u1ebf su\u1ea5t gtgt<\/p>\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1ea1t v\u1ec1 thu\u1ebf su\u1ea5t GTGT th\u00ec c\u00f3 3 m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a , d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gtgt<\/p>\n<p>M\u1ee9c thu\u1ebf su\u1ea5t 0% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 sau :<\/p>\n<ul>\n<li>Chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o , chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i<\/li>\n<li>D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i<\/li>\n<li>D\u1ecbch v\u1ee5 c\u00e1c t\u00e0i kho\u1ea3n ph\u00e1t sinh<\/li>\n<li>D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng<\/li>\n<li>V\u00e0 18 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 s\u1eeda \u0111\u1ed5i b\u1ed5 sung n\u0103m 2013<\/li>\n<\/ul>\n<p>M\u1ee9c thu\u1ebf su\u1ea5t 5% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 nh\u01b0 sau :<\/p>\n<ul>\n<li>N\u01b0\u1edbc ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng sinh ho\u1ea1t v\u00e0 s\u1ea3n xu\u1ea5t .<\/li>\n<li>Qu\u1eb7ng nh\u1eb1m s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n , thu\u1ed1c s\u00e2u ph\u00f2ng b\u1ec7nh , c\u00e1c ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng c\u00e2y tr\u1ed3ng .<\/li>\n<li>C\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e0o \u0111\u1ea5t , n\u1ea1o v\u00e9t k\u00eanh , m\u01b0\u01a1ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p , nu\u00f4i tr\u1ed3ng ch\u0103m s\u00f3c v\u00e0 ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a n\u00f4ng nghi\u1ec7p<\/li>\n<li>C\u00e1c s\u1ea3n ph\u1ea9m s\u1eed d\u1ee5ng trong tr\u1ed3ng tr\u1ecdt , ch\u0103n nu\u00f4i , th\u1ee7y h\u1ea3i s\u1ea3n , ch\u01b0a qua ch\u1ebf bi\u1ebfn<\/li>\n<li>M\u1ee7 cao su s\u01a1 ch\u1ebf , nh\u1ef1a th\u00f4ng s\u01a1 ch\u1ebf , l\u01b0\u1edbi , d\u00e2y , d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1<\/li>\n<li>C\u00e1c lo\u1ea1i th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng , ch\u01b0a qua s\u01a1 ch\u1ebf , ch\u1ebf bi\u1ebfn<\/li>\n<li>C\u00e1c ph\u1ee5 ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng<\/li>\n<li>C\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u nh\u01b0 \u0111ay , c\u00f3i , tre , n\u1ee9a , l\u00e1 r\u01a1m , v\u1ecf d\u1eeba , s\u1ecd d\u1eeba , b\u00e8o t\u00e2y v\u00e0 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c l\u00e0m t\u1eeb n\u00f4ng nghi\u1ec7p ; b\u00f4ng s\u01a1 ch\u1ebf ; gi\u1ea5y in b\u00e1o<\/li>\n<li>C\u00e1c thi\u1ebfu b\u1ecb , d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 y t\u1ebf<\/li>\n<li>D\u1ee5ng c\u1ee9 , gi\u00e1o c\u1ee5 ph\u1ee5c v\u1ee5 cho vi\u1ec7c gi\u1ea3ng d\u1ea1y , h\u1ecdc t\u1eadp<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a , tri\u1ec3n l\u00e3m , th\u1ec3 d\u1ee5c , th\u1ec3 thao ; bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt ; s\u1ea3n xu\u1ea5t phim<\/li>\n<li>\u0110\u1ed3 ch\u01a1i cho tr\u1ebb em ; s\u00e1ch c\u00e1c lo\u1ea1i , tr\u1eeb s\u00e1ch quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0111i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y<\/li>\n<li>D\u1ecbch v\u1ee5 khoa h\u1ecdc , c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh<\/li>\n<li>B\u00e1n , cho thu\u1ebf , cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt nh\u00e0 \u1edf<\/li>\n<\/ul>\n<p>M\u1ee9c thu\u1ebf su\u1ea5t 10% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c m\u1ee9c thu\u1ebf su\u1ea5t 0% v\u00e0 5 % \u0111\u01b0\u1ee3c n\u00eau tr\u00ean<\/p>\n<p><strong>3\/ Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT hi\u1ec7n nay<\/strong><\/p>\n<p>C\u0103n c\u1ee9 \u0111i\u1ec1u 7 th\u00f4ng t\u01b0 219\/2013\/TT-BTC th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n nay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau :<\/p>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n nay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i vi\u1ec5n th\u00f4ng theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 2 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i vi\u1ec5n th\u00f4ng.<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch l\u00e0 ng\u00e0y ghi ch\u1ec9 s\u1ed1 \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5 tr\u00ean \u0111\u1ed3ng h\u1ed3 \u0111\u1ec3 ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u00ednh ti\u1ec1n.<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng. C\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c, c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh trong k\u1ef3.<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, bao g\u1ed3m c\u1ea3 \u0111\u00f3ng t\u00e0u, l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/p>\n<p><strong>4\/ L\u1eddi k\u1ebft<\/strong><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 n\u1ed9i dung v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) m\u00e0 FTS mu\u1ed1n g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o. Hy v\u1ecdng qua nh\u1eefng th\u00f4ng tin tr\u00ean b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 hi\u1ec3u v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t. B\u00ean c\u1ea1nh \u0111\u00f3 b\u1ea1n h\u00e3y chia s\u1ebb b\u00e0i vi\u1ebft tr\u00ean cho nh\u1eefng ng\u01b0\u1eddi c\u0169ng \u0111ang quan t\u00e2m v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf gtgt n\u1ebfu th\u1ea5y n\u1ed9i dung b\u00e0i vi\u1ebft h\u1eefu \u00edch.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng hay c\u00f2n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 thu\u1ebf vat th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh v\u00e0o c\u00e1c m\u1eb7t h\u00e0ng ti\u00eau d\u00f9ng , d\u1ecbch v\u1ee5 . V\u1eady c\u0103n c\u1ee9 t\u00ednh thu\u1ebf gtgt \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u1ebf n\u00e0o ? C\u00f9ng FTS theo d\u00f5i n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a b\u00e0i vi\u1ebft \u0111\u1ec3 t\u00ecm ra c\u00e2u tr\u1ea3 [&hellip;]<\/p>\n","protected":false},"featured_media":13549,"template":"","article_category":[10,13],"class_list":["post-12283","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/12283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13549"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=12283"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=12283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}