{"id":6069,"date":"2020-08-05T14:27:15","date_gmt":"2020-08-05T07:27:15","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6069"},"modified":"2025-11-12T14:59:02","modified_gmt":"2025-11-12T07:59:02","slug":"diem-khac-biet-giua-hang-hoa-chiu-thue-suat-0-va-hang-hoa-khong-chiu-thue-gtgt","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/diem-khac-biet-giua-hang-hoa-chiu-thue-suat-0-va-hang-hoa-khong-chiu-thue-gtgt\/","title":{"rendered":"\u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0% v\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT"},"content":{"rendered":"
Ch\u00fang ta bi\u1ebft r\u1eb1ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 thu\u1ebf gi\u00e1n thu, \u0111i\u1ec1u ti\u1ebft \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng (ng\u01b0\u1eddi n\u00e0o ti\u00eau d\u00f9ng th\u00ec ng\u01b0\u1eddi \u0111\u00f3 ch\u1ecbu thu\u1ebf) th\u00f4ng qua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u1ecd s\u1eed d\u1ee5ng. Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u00f3 3 m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn l\u00e0 5%, 10% v\u00e0 0%. Ri\u00eang thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%, ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n nay ch\u1ec9 d\u00e0nh cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, xu\u1ea5t v\u00e0o c\u00e1c khu phi thu\u1ebf quan.<\/p>\n<\/div>\n
\u0110\u1ed1i l\u1eadp v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf, t\u1ee9c ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n thu\u1ebf GTGT khi s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u00f3. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf Vi\u1ec7t Nam, khuy\u1ebfn kh\u00edch, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o nh\u1eefng ng\u00e0nh\/ngh\u1ec1 m\u1edbi, t\u00ednh an sinh x\u00e3 h\u1ed9i cao …<\/div>\n
<\/div>\n
H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ebf su\u1ea5t GTGT 0% v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n thu\u1ebf GTGT. V\u1eady ch\u00fang c\u00f3 nh\u1eefng \u0111i\u1ec3m g\u00ec gi\u1ed1ng nhau, kh\u00e1c nhau? Ch\u00ednh s\u00e1ch thu\u1ebf hay t\u00e1c d\u1ee5ng c\u1ee7a n\u00f3 \u0111\u1ebfn x\u00e3 h\u1ed9i nh\u01b0 th\u1ebf n\u00e0o?<\/div>\n
<\/div>\n
\"\"<\/div>\n
VAT 0% v\u00e0 kh\u00f4ng ch\u1ecbu VAT kh\u00e1c nhau th\u1ebf n\u00e0o?<\/em><\/div>\n
<\/div>\n
\u0110i\u1ec3m kh\u00e1c nhau gi\u1eefa h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 h\u00e0ng h\u00f3a c\u00f3 thu\u1ebf su\u1ea5t 0% d\u1ec5 nh\u1eadn bi\u1ebft nh\u1ea5t c\u00f3 l\u1ebd l\u00e0 th\u00f4ng tin ghi tr\u00ean h\u00f3a \u0111\u01a1n: H\u00e0ng h\u00f3a c\u00f3 thu\u1ebf su\u1ea5t 0% l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n GTGT, d\u00f2ng thu\u1ebf su\u1ea5t ghi 0%, trong khi h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n GTGT nh\u01b0ng d\u00f2ng thu\u1ebf su\u1ea5t b\u1ecb g\u1ea1ch ch\u00e9o …<\/div>\n

S\u1ef1 kh\u00e1c nhau gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 0% v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/b><\/h3>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\n

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ebf GTGT 0%<\/h4>\n<\/th>\n

\n

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h4>\n<\/th>\n<\/tr>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, ng\u01b0\u1eddi b\u00e1n k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf.<\/td>\nKh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf.<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 ho\u00e0n thu\u1ebf (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf Lu\u1eadt \u0111\u1ecbnh).<\/td>\nDoanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (\u0111\u01b0a th\u1eb3ng chi ph\u00ed).<\/td>\n<\/tr>\n
Khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, \u0111\u1ea9y m\u1ea1nh ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/td>\nKhuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n c\u00e1c l\u0129nh v\u1ef1c thi\u1ebft y\u1ebfu cho ng\u01b0\u1eddi d\u00e2n trong n\u01b0\u1edbc.<\/td>\n<\/tr>\n
S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau theo quy \u0111\u1ecbnh (d\u00f2ng thu\u1ebf su\u1ea5t ghi 0%).<\/td>\nH\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c GTGT d\u00f2ng thu\u1ebf su\u1ea5t, s\u1ed1 thu\u1ebf GTGT g\u1ea1ch ch\u00e9o.<\/td>\n<\/tr>\n
H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u (quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC).<\/td>\nH\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c, ph\u1ee5c v\u1ee5 an ninh qu\u1ed1c ph\u00f2ng, h\u00e0ng thi\u1ebft y\u1ebfu, l\u1ee3i \u00edch c\u1ed9ng \u0111\u1ed3ng, nh\u01b0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, gi\u1ed1ng v\u1eadt nu\u00f4i, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, t\u00e0i ch\u00ednh, d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 … (quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC (tr\u00edch d\u1eabn tr\u00ean) th\u00ec h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf khi xu\u1ea5t kh\u1ea9u s\u1ebd thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 0%. Thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% ch\u1ec9 d\u00e0nh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 y\u1ebfu t\u1ed1 “xu\u1ea5t kh\u1ea9u”; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf ch\u1ec9 d\u00e0nh cho giao d\u1ecbch \u1edf th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc, c\u00f3 y\u1ebfu t\u1ed1 “n\u1ed9i \u0111\u1ecba”.<\/p>\n

H\u01a1n n\u1eefa, vi\u1ec7c xu\u1ea5t kh\u1ea9u hi\u1ec7n nay, theo quy \u0111\u1ecbnh doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT n\u1eefa m\u00e0 d\u00f9ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (Commercial Invoice) \u0111\u1ec3 giao d\u1ecbch v\u00e0 k\u00ea khai thu\u1ebf. Do v\u1eady, tr\u00ean th\u1ef1c t\u1ebf, h\u00f3a \u0111\u01a1n GTGT 0% ch\u1ec9 t\u1ed3n t\u1ea1i khi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t v\u00e0o c\u00e1c khu ch\u1ebf xu\u1ea5t, khu phi thu\u1ebf quan m\u00e0 th\u00f4i.<\/p>\n

V\u00ec v\u1eady, n\u1ebfu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc m\u00e0 ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n GTGT 0%, ch\u1eafc ch\u1eafn \u0111\u00e3 c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn n\u00e0o \u0111\u00f3!<\/p>\n

Ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT 0% v\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><\/h3>\n
H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 0% hay h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec1u l\u00e0 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc do ng\u01b0\u1eddi mua (ng\u01b0\u1eddi ti\u00eau d\u00f9ng) kh\u00f4ng ph\u1ea3i tr\u1ea3 b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n thu\u1ebf GTGT n\u00e0o.<\/div>\n
<\/div>\n
Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp, h\u00e0ng h\u00f3a thu\u1ebf su\u1ea5t 0% nh\u1eb1m khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, \u0111\u1ea9y m\u1ea1nh ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i (gi\u00e1 b\u00e1n c\u1ea1nh tranh h\u01a1n, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf); trong khi \u0111\u00f3, h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o nh\u1eefng ng\u00e0nh ngh\u1ec1 m\u1edbi, ch\u1ee7 l\u1ef1c, t\u00ednh an sinh x\u00e3 h\u1ed9i cao (h\u1ed7 tr\u1ee3, khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng trong n\u01b0\u1edbc).<\/div>\n
<\/div>\n
Nh\u01b0 v\u1eady, vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf GTGT 0% khi Nh\u00e0 n\u01b0\u1edbc mu\u1ed1n khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc; \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf khi Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3, khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng trong n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, l\u0129nh v\u1ef1c Nh\u00e0 n\u01b0\u1edbc mu\u1ed1n ph\u00e1t tri\u1ec3n.<\/div>\n
Theo Ketoan.biz<\/strong><\/em><\/div>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ch\u00fang ta bi\u1ebft r\u1eb1ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 thu\u1ebf gi\u00e1n thu, \u0111i\u1ec1u ti\u1ebft \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng (ng\u01b0\u1eddi n\u00e0o ti\u00eau d\u00f9ng th\u00ec ng\u01b0\u1eddi \u0111\u00f3 ch\u1ecbu thu\u1ebf) th\u00f4ng qua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u1ecd s\u1eed d\u1ee5ng. Thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u00f3 3 m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn l\u00e0 5%, 10% v\u00e0 0%. […]<\/p>\n","protected":false},"featured_media":13769,"template":"","article_category":[10],"class_list":["post-6069","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6069","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\/13769"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6069"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}