{"id":9134,"date":"2024-05-10T10:08:37","date_gmt":"2024-05-10T03:08:37","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9134"},"modified":"2025-11-27T11:02:22","modified_gmt":"2025-11-27T04:02:22","slug":"tim-hieu-ve-thue-tieu-thu-dac-biet","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/tim-hieu-ve-thue-tieu-thu-dac-biet\/","title":{"rendered":"T\u00ecm hi\u1ec3u v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t."},"content":{"rendered":"

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Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn \u1edf n\u01b0\u1edbc ta do nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh nh\u1eb1m \u0111\u1ecbnh h\u01b0\u1edbng s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng. V\u1eady thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 g\u00ec? \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.\u00a0<\/span><\/i><\/p>\n

1.Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 g\u00ec?<\/strong><\/h5>\n

\"Thu\u1ebf<\/p>\n

a. Kh\u00e1i ni\u1ec7m\u00a0<\/strong><\/p>\n

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, \u0111\u00e1nh v\u00e0o m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mang t\u00ednh ch\u1ea5t xa x\u1ec9 nh\u1eb1m \u0111i\u1ec1u ti\u1ebft vi\u1ec7c s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u v\u00e0 ti\u00eau d\u00f9ng x\u00e3 h\u1ed9i. \u0110\u1ed3ng th\u1eddi \u0111i\u1ec1u ti\u1ebft m\u1ea1nh thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng. G\u00f3p ph\u1ea7n t\u0103ng thu cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ,t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n

Thu\u1ebf n\u00e0y do c\u00e1c c\u01a1 s\u1edf tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t ra h\u00e0ng h\u00f3a \u0111\u00f3 n\u1ed9p nh\u01b0ng ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf v\u00ec thu\u1ebf \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1 b\u00e1n.\u00a0<\/span><\/p>\n

b. Th\u1eddi \u0111i\u1ec3m n\u1ed9p thu\u1ebf TT\u0110B:<\/strong><\/p>\n

Th\u1eddi \u0111i\u1ec3m n\u1ed9p thu\u1ebf TT\u0110B ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span><\/p>\n

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  • Doanh nghi\u1ec7p t\u1ef1 k\u00ea khai, t\u00ednh to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf TT\u0110B h\u00e0ng th\u00e1ng v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT c\u1ee7a th\u00e1ng \u0111\u00f3.\u00a0<\/span><\/li>\n<\/ul>\n

    Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n

      \n
    • S\u1ea3n xu\u1ea5t, gia c\u00f4ng, n\u1ed9p thu\u1ebf khi xu\u1ea5t b\u00e1n, xu\u1ea5t kh\u1ea9u ho\u1eb7c ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/li>\n
    • Nh\u1eadp kh\u1ea9u: N\u1ed9p thu\u1ebf khi \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.\u00a0<\/span><\/li>\n
    • Kinh doanh th\u01b0\u01a1ng m\u1ea1i: N\u1ed9p thu\u1ebf khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/li>\n
    • D\u1ecbch v\u1ee5: N\u1ed9p thu\u1ebf khi xu\u1ea5t h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh cho kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/li>\n<\/ul>\n

      L\u01b0u \u00fd:\u00a0<\/span><\/p>\n

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      • \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TT\u0110B kh\u00e1c v\u1edbi quy \u0111\u1ecbnh chung.\u00a0<\/span><\/li>\n
      • Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t v\u00e0 n\u1ed9p ch\u1eadm.\u00a0<\/span><\/li>\n<\/ul>\n
        2. Vai tr\u00f2 c\u1ee7a thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/strong><\/h5>\n

        T\u01b0\u01a1ng t\u1ef1 v\u1edbi vai tr\u00f2 c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p kh\u00e1c th\u00ec thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u0169ng c\u00f3 vai tr\u00f2 nh\u01b0 sau:<\/span><\/p>\n

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        • Do thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u01b0\u1eddng c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t cao. \u0110i\u1ec1u n\u00e0y t\u1ea1o ti\u1ec1m n\u0103ng l\u1edbn cho ngu\u1ed3n thu nh\u1eadp c\u1ee7a ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.\u00a0<\/span><\/li>\n
        • L\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ti\u1ebft s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng. Do m\u1ee9c thu\u1ebf su\u1ea5t cao n\u00ean s\u1ebd g\u00f3p ph\u1ea7n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh ti\u00eau d\u00f9ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n.\u00a0<\/span><\/li>\n
        • Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t g\u00f3p ph\u1ea7n t\u00e1i ph\u00e2n ph\u1ed1i thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao th\u1ec3 hi\u1ec7n \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.<\/span><\/li>\n<\/ul>\n
          3. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/strong><\/h5>\n

          \"thue-tieu-thu-dac-biet\"<\/p>\n

          C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 kho\u1ea3n 2 Ngh\u1ecb \u0111\u1ecbnh 108\/2015\/N\u0110-CP, quy \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0 sau:<\/span><\/p>\n

          3.1. H\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/em><\/strong><\/p>\n

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          • Thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0 v\u00e0 ch\u1ebf ph\u1ea9m kh\u00e1c t\u1eeb c\u00e2y thu\u1ed1c l\u00e1 d\u00f9ng \u0111\u1ec3 h\u00fat, h\u00edt, nhai, ng\u1eedi, ng\u1eadm;<\/span><\/li>\n
          • R\u01b0\u1ee3u;<\/span><\/li>\n
          • Bia;<\/span><\/li>\n
          • Xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7, k\u1ec3 c\u1ea3 xe \u00f4 t\u00f4 v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng lo\u1ea1i c\u00f3 t\u1eeb hai h\u00e0ng gh\u1ebf tr\u1edf l\u00ean, c\u00f3 thi\u1ebft k\u1ebf v\u00e1ch ng\u0103n c\u1ed1 \u0111\u1ecbnh gi\u1eefa khoang ch\u1edf ng\u01b0\u1eddi v\u00e0 khoang ch\u1edf h\u00e0ng.\u00a0<\/span><\/li>\n
          • Xe m\u00f4 t\u00f4 hai b\u00e1nh, xe m\u00f4 t\u00f4 ba b\u00e1nh c\u00f3 dung t\u00edch xi lanh tr\u00ean 125cm3.<\/span><\/li>\n
          • T\u00e0u bay, du thuy\u1ec1n (s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch d\u00e2n d\u1ee5ng).\u00a0<\/span><\/li>\n
          • X\u0103ng c\u00e1c lo\u1ea1i;<\/span><\/li>\n
          • \u0110i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 c\u00f4ng su\u1ea5t t\u1eeb 90.000 BTU tr\u1edf xu\u1ed1ng.<\/span><\/li>\n
          • B\u00e0i l\u00e1;<\/span><\/li>\n
          • V\u00e0ng m\u00e3, h\u00e0ng m\u00e3 (kh\u00f4ng bao g\u1ed3m h\u00e0ng m\u00e3 l\u00e0 \u0111\u1ed3 ch\u01a1i tr\u1ebb em, \u0111\u1ed3 d\u00f9ng d\u1ea1y h\u1ecdc)<\/span><\/li>\n<\/ul>\n

            L\u01b0u \u00fd: h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a ho\u00e0n ch\u1ec9nh, kh\u00f4ng bao g\u1ed3m b\u1ed9 linh ki\u1ec7n \u0111\u1ec3 l\u1eafp r\u00e1p c\u00e1c h\u00e0ng h\u00f3a n\u00e0y.\u00a0<\/span><\/i><\/p>\n

            3.2. D\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/em><\/strong><\/p>\n

              \n
            • Kinh doanh v\u0169 tr\u01b0\u1eddng;<\/span><\/li>\n
            • Kinh doanh massage, karaoke;<\/span><\/li>\n
            • Kinh doanh casino; tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng bao g\u1ed3m tr\u00f2 ch\u01a1i b\u1eb1ng m\u00e1y jackpot, m\u00e1y slot v\u00e0 c\u00e1c lo\u1ea1i m\u00e1y t\u01b0\u01a1ng t\u1ef1.\u00a0<\/span><\/li>\n
            • Kinh doanh \u0111\u1eb7t c\u01b0\u1ee3c (bao g\u1ed3m: \u0110\u1eb7t c\u01b0\u1ee3c th\u1ec3 thao, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1eb7t c\u01b0\u1ee3c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt)<\/span><\/li>\n
            • Kinh doanh golf bao g\u1ed3m b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, v\u00e9 ch\u01a1i golf.<\/span><\/li>\n
            • Kinh doanh x\u1ed5 s\u1ed1.\u00a0<\/span><\/li>\n<\/ul>\n
              4. M\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/strong><\/h5>\n

              Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, nh\u1eefng lo\u1ea1i h\u00e0ng h\u00f3a d\u01b0\u1edbi \u0111\u00e2y s\u1ebd kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B:<\/span><\/p>\n

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              • H\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t v\u00e0 xu\u1ea5t kh\u1ea9u tr\u1ef1c ti\u1ebfp ho\u1eb7c b\u00e1n cho c\u00e1c \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111\u1ec1 xu\u1ea5t kh\u1ea9u;<\/span><\/li>\n
              • H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u bao g\u1ed3m h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, h\u00e0ng vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n lo\u1ea1i; \u0111\u1ed3 d\u00f9ng c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i theo di\u1ec7n mi\u1ec5n tr\u1eeb ngo\u1ea1i giao, \u0111\u1ed3 d\u00f9ng c\u00e1 nh\u00e2n mi\u1ec5n thu\u1ebf; h\u00e0ng h\u00f3a trung chuy\u1ec3n, qu\u00e1 c\u1ea3nh, v\u1eadn chuy\u1ec3n qua bi\u00ean gi\u1edbi Vi\u1ec7t Nam; h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp trong th\u1eddi gian mi\u1ec5n thu\u1ebf; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n
              • T\u00e0u bay, du thuy\u1ec1n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch, v\u00e9 t\u00e0u bay s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch an ninh, qu\u1ed1c ph\u00f2ng.\u00a0<\/span><\/li>\n
              • Xe \u00f4 t\u00f4 c\u1ee9u th\u01b0\u01a1ng, xe \u00f4 t\u00f4 ch\u1edf ph\u1ea1m nh\u00e2n; xe \u00f4 t\u00f4 tang l\u1ec5, xe \u00f4 t\u00f4 thi\u1ebft k\u1ebf v\u1eeba c\u00f3 ch\u1ed7 ng\u1ed3i v\u1eeba c\u00f3 ch\u1ed7 \u0111\u1ee9ng ch\u1edf \u0111\u01b0\u1ee3c 24 ng\u01b0\u1eddi tr\u1edf l\u00ean; xe \u00f4 t\u00f4 ch\u1ea1y trong khu vui ch\u01a1i, gi\u1ea3i tr\u00ed, th\u1ec3 thao kh\u00f4ng \u0111\u0103ng k\u00fd l\u01b0u h\u00e0nh v\u00e0 kh\u00f4ng tham gia giao th\u00f4ng.\u00a0<\/span><\/li>\n
              • H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o khu v\u1ef1c phi thu\u1ebf quan, h\u00e0ng h\u00f3a n\u1ed9i \u0111\u1ecba b\u00e1n cho khu v\u1ef1c phi thu\u1ebf quan (tr\u1eeb \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i).\u00a0<\/span><\/li>\n<\/ul>\n
                5. C\u00e1ch h\u1ea1ch to\u00e1n Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/strong><\/h5>\n

                K\u1ebf to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p khi kinh doanh h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.\u00a0<\/i><\/strong><\/p>\n

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                • Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 \u0111\u1ed3ng th\u1eddi ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 kho\u1ea3n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u00ednh trong gi\u00e1 b\u00e1n nh\u01b0ng kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ghi:<\/span><\/li>\n<\/ul>\n

                  N\u1ee3 c\u00e1c TK 111, 112, 131 (T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n)<\/span><\/p>\n

                  C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (Gi\u00e1 b\u00e1n c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 kh\u00f4ng c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

                  C\u00f3 TK 512 – Doanh thu n\u1ed9i b\u1ed9 (Gi\u00e1 b\u00e1n c\u00f3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 kh\u00f4ng c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

                  C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n

                    \n
                  • Khi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u1ed3ng th\u1eddi ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf GTGT, ghi nh\u1eadn:<\/span><\/li>\n<\/ul>\n

                    N\u1ee3 c\u00e1c TK 111, 112, 131 (T\u1ed5ng tr\u1ecb gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

                    C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 b\u00e1n bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

                    C\u00f3 TK 512 – Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9 (Gi\u00e1 b\u00e1n bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf GTGT)<\/span><\/p>\n

                      \n
                    • Sau khi c\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3, ghi:<\/span><\/li>\n<\/ul>\n

                      N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.\u00a0<\/span><\/p>\n

                      N\u1ee3 TK 512 – Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9<\/span><\/p>\n

                      C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.\u00a0<\/span><\/p>\n

                      K\u1ebf to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng nh\u1eadp kh\u1ea9u:<\/i><\/strong><\/p>\n

                        \n
                      • Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ghi:<\/span><\/li>\n<\/ul>\n

                        N\u1ee3 TK 152, 156, 211, 611<\/span><\/p>\n

                        C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.\u00a0<\/span><\/p>\n

                          \n
                        • \u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, v\u00ed d\u1ee5 nh\u01b0 h\u00e0ng qu\u00e1 c\u1ea3nh \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ngay t\u1ea1i kho h\u1ea3i quan, khi n\u1ed9p thu\u1ebf TT\u0110B c\u1ea3u h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/span><\/li>\n<\/ul>\n

                          N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c.\u00a0<\/span><\/p>\n

                          C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u00a0<\/span><\/p>\n

                          K\u1ebf to\u00e1n ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u:<\/i><\/strong><\/p>\n

                            \n
                          • Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u1ea3i xu\u1ea5t h\u00e0ng h\u00f3a, ghi:\u00a0<\/span><\/li>\n<\/ul>\n

                            N\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B<\/span><\/p>\n

                            C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng (n\u1ebfu xu\u1ea5t h\u00e0ng \u0111\u1ec3 b\u00e1n)<\/span><\/p>\n

                            C\u00f3 c\u00e1c TK 152, 153, 156 (n\u1ebfu xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i)<\/span><\/p>\n

                              \n
                            • Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t TSC\u0110, ghi:<\/span><\/li>\n<\/ul>\n

                              N\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B<\/span><\/p>\n

                              C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i TSC\u0110)<\/span><\/p>\n

                              C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu b\u00e1n TSC\u0110)<\/span><\/p>\n

                                \n
                              • Thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t, ghi:<\/span><\/li>\n<\/ul>\n

                                N\u1ee3 TK 3331 – Thu\u1ebf TT\u0110B<\/span><\/p>\n

                                C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c\u00a0<\/span><\/p>\n

                                [wpforms id=”2108″]<\/p>\n

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                                  Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn \u1edf n\u01b0\u1edbc ta do nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh nh\u1eb1m \u0111\u1ecbnh h\u01b0\u1edbng s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng. V\u1eady thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 g\u00ec? \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.\u00a0 1.Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 g\u00ec? a. Kh\u00e1i ni\u1ec7m\u00a0 Thu\u1ebf […]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[10],"class_list":["post-9134","article","type-article","status-publish","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9134","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:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9134"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}