{"id":8425,"date":"2023-07-24T10:00:56","date_gmt":"2023-07-24T03:00:56","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8425"},"modified":"2023-07-24T10:00:56","modified_gmt":"2023-07-24T03:00:56","slug":"uu-va-nhuoc-diem-cua-hai-phuong-phap-ke-khai-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/uu-va-nhuoc-diem-cua-hai-phuong-phap-ke-khai-thue\/","title":{"rendered":"\u01afU V\u00c0 NH\u01af\u1ee2C \u0110I\u1ec2M C\u1ee6A HAI PH\u01af\u01a0NG PH\u00c1P K\u00ca KHAI THU\u1ebe"},"content":{"rendered":"<p>H\u1ea7u h\u1ebft c\u00e1c Doanh nghi\u1ec7p khi b\u1eaft \u0111\u1ea7u th\u00e0nh l\u1eadp th\u01b0\u1eddng ch\u01b0a c\u00f3 qu\u00e1 nhi\u1ec1u ki\u1ebfn th\u1ee9c v\u1ec1 Thu\u1ebf. \u0110\u1eb7c bi\u1ec7t l\u00e0 Thu\u1ebf VAT. Tuy nhi\u00ean, khi b\u1eaft \u0111\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n cho Kh\u00e1ch h\u00e0ng, \u0111a ph\u1ea7n s\u1ebd c\u00f3 Thu\u1ebf VAT. V\u1eady l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n k\u00ea khai Thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o l\u00e0 t\u1ed1t nh\u1ea5t cho Doanh nghi\u1ec7p? H\u00e3y c\u00f9ng <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">FTS<\/a> t\u00ecm hi\u1ec3u v\u00ea v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf GTGT:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/li>\n<li>Khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<br \/>\n<strong>1.Khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong>\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi 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 c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb bao g\u1ed3m:<\/p>\n<p>C\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/p>\n<p>C\u01a1 s\u1edf kinh doanh \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n<p>C\u00e1ch t\u00ednh: S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra \u2013 S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p><strong>2.K\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng \u00e1n tr\u1ef1c ti\u1ebfp:<\/strong><\/p>\n<p>\u2666 Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu h\u00e0ng n\u0103m d\u01b0\u1edbi m\u1ee9c ng\u01b0\u1ee1ng doanh thu m\u1ed9t t\u1ef7 \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y (Lu\u1eadt s\u1ed1 31\/2013\/QH13);<\/p>\n<p>\u2666 H\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<\/p>\n<p>\u2666 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, tr\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c d\u1ea7u, kh\u00ed n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb do b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb n\u1ed9p thay;<\/p>\n<p>\u2666 T\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y (s\u1ed1 31\/2013\/QH13);<\/p>\n<p>b\/ C\u00e1ch t\u00ednh:<\/p>\n<p>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu x t\u1ef7 l\u1ec7 %<\/p>\n<p>Trong \u0111\u00f3, t\u1ef7 l\u1ec7 % \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u2013 Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 1%;<\/p>\n<p>\u2013 D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 5%;<\/p>\n<p>\u2013 S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 3%;<\/p>\n<p>\u2013 Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 2%.\u201d<\/p>\n<p>(Ri\u00eang ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, th\u00ec c\u00f3 c\u00e1ch t\u00ednh kh\u00e1c:<\/p>\n<p>&nbsp;<\/p>\n<p>S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p = (gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra \u2013 gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng) x thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng)<\/p>\n<p><strong>3.\u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a hai ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf<\/strong><\/li>\n<li>PH\u01af\u01a0NG PH\u00c1P KH\u1ea4U TR\u1eea<br \/>\n* \u01afu \u0111i\u1ec3m<br \/>\n&#8211; \u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<br \/>\n&#8211; \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<br \/>\n&#8211; Ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c c\u00e2n \u0111\u1ed1i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<br \/>\n* Nh\u01b0\u1ee3c \u0111i\u1ec3m<br \/>\n&#8211; Ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n , s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh<br \/>\n&#8211; Y\u00eau c\u1ea7u cao v\u1ec1 chuy\u00ean m\u00f4n k\u1ebf to\u00e1n<\/li>\n<li>PH\u01af\u01a0NG PH\u00c1P TR\u1ef0C TI\u1ebeP<br \/>\n* \u01afu \u0111i\u1ec3m<br \/>\n&#8211; Kh\u00f4ng c\u1ea7n \u0111\u00e0u v\u00e0o ph\u1ea3i h\u00f3a \u0111\u01a1n GTGT<br \/>\n* Nh\u01b0\u1ee3c \u0111i\u1ec3m:<br \/>\n&#8211; S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khong \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o chi ph\u00ed d\u1eabn \u0111\u1ebfn gi\u00e1 th\u00e0nh cao<br \/>\n&#8211; Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>C\u00f4ng ty FIRST TRUST SOLUTION cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p\u00a0 h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p, tr\u01b0\u1eddng h\u1ecdc \u0111a d\u1ea1ng:<\/p>\n<ul>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-ke-toan-tap-trung-cong-ty-me-con\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p K\u1ebf To\u00e1n T\u1eadp Trung C\u00f4ng Ty M\u1eb9 Con<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/phan-mem-ke-toan-mien-phi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Ph\u1ea7n M\u1ec1m K\u1ebf To\u00e1n Mi\u1ec5n Ph\u00ed<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-quan-ly-truong-hoc\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p Qu\u1ea3n L\u00fd Tr\u01b0\u1eddng H\u1ecdc<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-ke-toan-doanh-nghiep-fdi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p K\u1ebf To\u00e1n Doanh Nghi\u1ec7p FDI<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-quan-tri-doanh-nghiep-fts-erp\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p Qu\u1ea3n Tr\u1ecb Doanh Nghi\u1ec7p FTS ERP<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/phan-mem-hoa-don-dien-tu\/\" target=\"_blank\" rel=\"noopener noreferrer\">Ph\u1ea7n M\u1ec1m Ho\u00e1 \u0110\u01a1n \u0110i\u1ec7n T\u1eed<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-quan-ly-chuoi-cua-hang\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p Qu\u1ea3n L\u00fd Chu\u1ed7i C\u1eeda H\u00e0ng<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-ke-toan-tap-trung-khoi-hcsn\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p K\u1ebf To\u00e1n T\u1eadp Trung Kh\u1ed1i HCSN<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-erp-cho-doanh-nghiep-xang-dau-gas\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p ERP Cho Doanh Nghi\u1ec7p X\u0103ng D\u1ea7u, Gas<\/a><\/li>\n<\/ul>\n<p>THAM KH\u1ea2O TH\u00caM CHI TI\u1ebeT T\u00cdNH N\u0102NG V\u00c0 QUY TR\u00ccNH NGHI\u1ec6P V\u1ee4\u00a0<a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">T\u1ea0I \u0110\u00c2Y<\/a><\/p>\n<p>FIRST TRUST SOLUTION \u2013 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n &amp; qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n<p>T\u1ea7ng 1, Lilama 10 Tower, T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng Trung V\u0103n, Qu\u1eadn Nam T\u1eeb Li\u00eam, H\u00e0 N\u1ed9i.<\/p>\n<p>Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/p>\n<p>Email: info@fts.com.vn<br \/>\nLi\u00ean h\u1ec7:<\/p>\n<p>[wpforms id=&#8221;2108&#8243;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea7u h\u1ebft c\u00e1c Doanh nghi\u1ec7p khi b\u1eaft \u0111\u1ea7u th\u00e0nh l\u1eadp th\u01b0\u1eddng ch\u01b0a c\u00f3 qu\u00e1 nhi\u1ec1u ki\u1ebfn th\u1ee9c v\u1ec1 Thu\u1ebf. \u0110\u1eb7c bi\u1ec7t l\u00e0 Thu\u1ebf VAT. Tuy nhi\u00ean, khi b\u1eaft \u0111\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n cho Kh\u00e1ch h\u00e0ng, \u0111a ph\u1ea7n s\u1ebd c\u00f3 Thu\u1ebf VAT. V\u1eady l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n k\u00ea khai Thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o l\u00e0 t\u1ed1t [&hellip;]<\/p>\n","protected":false},"featured_media":8426,"template":"","article_category":[],"class_list":["post-8425","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8425","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\/8426"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8425"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}