{"id":7603,"date":"2022-11-15T15:48:02","date_gmt":"2022-11-15T08:48:02","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7603"},"modified":"2025-11-11T13:33:26","modified_gmt":"2025-11-11T06:33:26","slug":"9-truong-hop-khong-duoc-khau-tru-thue-gtgt","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/9-truong-hop-khong-duoc-khau-tru-thue-gtgt\/","title":{"rendered":"9 TR\u01af\u1edcNG H\u1ee2P KH\u00d4NG \u0110\u01af\u1ee2C KH\u1ea4U TR\u1eea THU\u1ebe GTGT"},"content":{"rendered":"

 <\/p>\n

Kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean c\u01a1 s\u1edf s\u1ed1 thu\u1ebf \u0111\u1ea7u ra tr\u1eeb \u0111i s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o, nh\u01b0ng kh\u00f4ng ph\u1ea3i c\u01a1 s\u1edf kinh doanh n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/strong><\/p>\n

\"\"<\/a><\/p>\n

C\u0103n c\u1ee9\u00a0\u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a>(m\u1ed9t s\u1ed1 kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0\u00a0151\/2014\/TT-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0\u00a026\/2015\/TT-BTC), nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) g\u1ed3m:<\/p>\n

1.L\u1ed7i v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/p>\n

Theo kho\u1ea3n 15 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC,\u00a0c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

– H\u00f3a \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: H\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT).<\/p>\n

– H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n.<\/p>\n

– H\u00f3a \u0111\u01a1n kh\u00f4ng ghi ho\u1eb7c ghi kh\u00f4ng \u0111\u00fang m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, MST c\u1ee7a ng\u01b0\u1eddi mua n\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC).<\/p>\n

– H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT gi\u1ea3, h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, h\u00f3a \u0111\u01a1n kh\u1ed1ng (kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e8m theo).<\/p>\n

– H\u00f3a \u0111\u01a1n ghi gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua, b\u00e1n ho\u1eb7c trao \u0111\u1ed5i.<\/p>\n

2.H\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/strong><\/p>\n

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0y, c\u01a1 s\u1edf kinh doanh k\u00ea khai v\u00e0o m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb trong b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/p>\n

Nh\u01b0 v\u1eady, h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n

3.Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a hao h\u1ee5t v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c<\/strong><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a c\u00f3 hao h\u1ee5t t\u1ef1 nhi\u00ean do t\u00ednh ch\u1ea5t l\u00fd h\u00f3a trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, b\u01a1m r\u00f3t nh\u01b0 x\u0103ng, d\u1ea7u\u2026 th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf hao h\u1ee5t t\u1ef1 nhi\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c hao h\u1ee5t theo quy \u0111\u1ecbnh. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a hao h\u1ee5t v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/p>\n

4.Ti\u1ec1n thu\u00ea nh\u00e0 cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i sang Vi\u1ec7t Nam c\u00f4ng t\u00e1c, gi\u1eef c\u00e1c ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd t\u1ea1i Vi\u1ec7t Nam, h\u01b0\u1edfng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi c\u01a1 s\u1edf kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i n\u00e0y.<\/p>\n

5.Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong><\/p>\n

C\u0103n c\u1ee9\u00a0kho\u1ea3n 9 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT (ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb).<\/p>\n

6.\u00d4 t\u00f4 tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 160 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/p>\n

\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh:<\/p>\n

\u201c\u2026. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 s\u1eed d\u1ee5ng v\u00e0o kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4) c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d<\/em><\/p>\n

Nh\u01b0 v\u1eady, \u00f4 t\u00f4 s\u1eed d\u1ee5ng v\u00e0o kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4 th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/p>\n

\u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

7.Thu\u1ebf GTGT d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong><\/p>\n

Thu\u1ebf\u00a0GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb,\u00a0tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

– Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh mua v\u00e0o \u0111\u1ec3 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf \u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 19 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/p>\n

– Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111\u1ebfn ng\u00e0y khai th\u00e1c \u0111\u1ea7u ti\u00ean ho\u1eb7c ng\u00e0y s\u1ea3n xu\u1ea5t \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/p>\n

8.V\u0103n ph\u00f2ng t\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c<\/strong> nh\u01b0: B\u1ec7nh vi\u1ec7n, tr\u1ea1m x\u00e1, nh\u00e0 ngh\u1ec9 \u0111i\u1ec1u d\u01b0\u1ee1ng, vi\u1ec7n, tr\u01b0\u1eddng \u0111\u00e0o t\u1ea1o… kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p thu\u1ebf GTGT ri\u00eang cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n

9.C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u n\u1ebfu \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/strong> th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7, n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 m\u1ed9t trong c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT nh\u01b0 h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u01b0\u1ee3c coi nh\u01b0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%,\u00a0kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n

S\u1eafp t\u1edbi l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m 2022. K\u1ebf to\u00e1n l\u00fac n\u00e0y s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00eam nhi\u1ec1u c\u00f4ng vi\u1ec7c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u00e0n thi\u1ec7n c\u00e1c b\u00e1o c\u00e1o c\u0169ng nh\u01b0 ho\u00e0n thi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m. C\u00e1c chuy\u00ean gia trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n \u0111\u1ec1u khuy\u00ean c\u00e1c doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP c\u00f3 th\u1ec3 gi\u00fap k\u1ebf to\u00e1n trong nghi\u1ec7p v\u1ee5 l\u1eadp b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

V\u1edbi ph\u00e2n h\u1ec7 Qu\u1ea3n l\u00fd thu\u1ebf GTGT c\u1ee7a gi\u1ea3i ph\u00e1p FTS ERP<\/a>, c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a mua v\u00e0o, b\u00e1n ra \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0 nh\u1eadp t\u1eeb c\u00e1c ph\u00e2n h\u1ec7 kh\u00e1c l\u00ean b\u1ea3ng k\u00ea, t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng theo quy \u0111\u1ecbnh, l\u00ean c\u00e1c b\u00e1o c\u00e1o li\u00ean quan \u0111\u1ebfn thu\u1ebf TNDN. Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh HTKK c\u1ee7a t\u1ed5ng c\u1ee5c thu\u1ebf.<\/p>\n

Chi ti\u1ebft t\u00ednh n\u0103ng<\/p>\n