{"id":13666,"date":"2024-09-17T18:57:01","date_gmt":"2024-09-17T11:57:01","guid":{"rendered":"https:\/\/arito.vn\/?p=13666"},"modified":"2024-09-17T18:57:31","modified_gmt":"2024-09-17T11:57:31","slug":"hoa-don-gtgt-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/hoa-don-gtgt-la-gi\/","title":{"rendered":"H\u00f3a \u0111\u01a1n GTGT l\u00e0 g\u00ec? So s\u00e1nh v\u1edbi ho\u00e1 \u0111\u01a1n tr\u1ef1c ti\u1ebfp"},"content":{"rendered":"<p><strong><a href=\"https:\/\/arito.vn\/hoa-don-gtgt-la-gi\/\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/strong> (GTGT) l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quen thu\u1ed9c trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. \u0110\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn v\u1edbi t\u00ean g\u1ecdi ph\u1ed5 bi\u1ebfn l\u00e0 &#8220;h\u00f3a \u0111\u01a1n \u0111\u1ecf,&#8221; h\u00f3a \u0111\u01a1n GTGT \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i. B\u00ean c\u1ea1nh vi\u1ec7c th\u1ec3 hi\u1ec7n chi ti\u1ebft gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng v\u1edbi thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, h\u00f3a \u0111\u01a1n n\u00e0y c\u00f2n l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc. V\u1eady h\u00f3a \u0111\u01a1n GTGT kh\u00e1c bi\u1ec7t nh\u01b0 th\u1ebf n\u00e0o so v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp? Vi\u1ec7c hi\u1ec3u r\u00f5 s\u1ef1 ph\u00e2n bi\u1ec7t gi\u1eefa hai lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn v\u00e0 s\u1eed d\u1ee5ng \u0111\u00fang lo\u1ea1i h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00f9ng <strong><a href=\"https:\/\/arito.vn\/\">Arito<\/a><\/strong> t\u00ecm hi\u1ec3u ngay!<\/p>\n<h2><b>1. H\u00f3a \u0111\u01a1n GTGT l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP, h\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp, ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed3ng th\u1eddi, kho\u1ea3n 4 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u00eau r\u00f5, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 v\u1ec1 h\u00ecnh th\u1ee9c l\u1eabn n\u1ed9i dung theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), hay c\u00f2n g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ecf, l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh \u0111ang th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1eb7c tr\u01b0ng n\u1ed5i b\u1eadt c\u1ee7a h\u00f3a \u0111\u01a1n GTGT l\u00e0 c\u00f3 m\u00e0u \u0111\u1ecf, gi\u00fap d\u1ec5 d\u00e0ng ph\u00e2n bi\u1ec7t v\u1edbi c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c. H\u00f3a \u0111\u01a1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 h\u1ee3p l\u1ec7.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-13673\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-17-at-18.56.23.png\" alt=\"h\u00f3a \u0111\u01a1n gtgt\" width=\"1504\" height=\"846\" \/><\/p>\n<h2><b>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/b><span style=\"font-weight: 400;\">: \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, \u00e1p d\u1ee5ng cho:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng v\u00e0o n\u1ed9i \u0111\u1ecba ho\u1eb7c gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan, ghi r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/b><span style=\"font-weight: 400;\">: S\u1eed d\u1ee5ng khi b\u00e1n c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n nh\u01b0:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u00f4ng thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng, t\u00e0i s\u1ea3n c\u1ee7a d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n ho\u1eb7c b\u1ecb thu h\u1ed3i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">V\u1eadt t\u01b0, v\u1eadt li\u1ec7u t\u1eeb vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng cho c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c h\u1ec7 th\u1ed1ng c\u01a1 quan d\u1ef1 tr\u1eef nh\u00e0 n\u01b0\u1edbc khi b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m tem, v\u00e9, th\u1ebb, phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng, ch\u1ee9ng t\u1eeb thu ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 ng\u00e2n h\u00e0ng, tu\u00e2n theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb in, ph\u00e1t h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, phi\u1ebfu xu\u1ea5t kho g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1eabu hi\u1ec3n th\u1ecb h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham kh\u1ea3o v\u00e0 \u00e1p d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, h\u00f3a \u0111\u01a1n GTGT l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc, xu\u1ea5t kh\u1ea9u v\u00e0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2><b>3. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n GTGT<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\">: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 khi 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\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">: H\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, b\u1ea5t k\u1ec3 \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. N\u1ebfu ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">: H\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp cho m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f2n quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00e1c v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2><b>4. H\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp v\u00e0 h\u00f3a \u0111\u01a1n GTGT kh\u00e1c nhau nh\u01b0 n\u00e0o?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa <\/span><b>h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span style=\"font-weight: 400;\"> d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed c\u01a1 b\u1ea3n theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>TI\u00caU CH\u00cd<\/b><\/td>\n<td><b>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG TR\u1ef0C TI\u1ebeP<\/b><\/td>\n<td><b>H\u00d3A \u0110\u01a0N GTGT (VAT)<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng<\/b><\/td>\n<td><span style=\"font-weight: 400;\">&#8211; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai thu\u1ebf GTGT theo <\/span><b>ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 v\u00e0o khu phi thu\u1ebf quan v\u00e0 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng trong khu phi thu\u1ebf quan ho\u1eb7c v\u00e0o n\u1ed9i \u0111\u1ecba.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8211; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai thu\u1ebf GTGT theo <\/span><b>ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\"> d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i \u0111\u1ecba, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan v\u00e0 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>M\u1eabu<\/b><\/td>\n<td><span style=\"font-weight: 400;\">&#8211; M\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng do <\/span><b>C\u1ee5c Thu\u1ebf<\/b><span style=\"font-weight: 400;\"> ph\u00e1t h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1eabu tham kh\u1ea3o: <\/span><b>S\u1ed1 7<\/b><span style=\"font-weight: 400;\"> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8211; M\u1eabu h\u00f3a \u0111\u01a1n GTGT do <\/span><b>C\u1ee5c Thu\u1ebf<\/b><span style=\"font-weight: 400;\"> ph\u00e1t h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1eabu tham kh\u1ea3o: <\/span><b>S\u1ed1 6<\/b><span style=\"font-weight: 400;\"> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>N\u1ed9i dung h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td><span style=\"font-weight: 400;\">&#8211; <\/span><b>Kh\u00f4ng c\u00f3<\/b><span style=\"font-weight: 400;\"> d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf GTGT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb giao d\u1ecbch, kh\u00f4ng th\u1ec3 hi\u1ec7n chi ti\u1ebft ph\u1ea7n thu\u1ebf GTGT.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8211; <\/span><b>C\u00f3<\/b><span style=\"font-weight: 400;\"> d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf GTGT t\u00e1ch bi\u1ec7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf v\u00e0 thu\u1ebf GTGT r\u00f5 r\u00e0ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>K\u00ea khai h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td><span style=\"font-weight: 400;\">&#8211; Ch\u1ec9 c\u1ea7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, <\/span><b>kh\u00f4ng c\u1ea7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; K\u00ea khai ch\u1ec9 ti\u00eau tr\u00ean <\/span><b>T\u1edd khai 01\/GTGT<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c c\u00f3 th\u1ec3 kh\u00f4ng k\u00ea khai t\u00f9y quy \u0111\u1ecbnh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8211; <\/span><b>K\u00ea khai \u0111\u1ee7<\/b><span style=\"font-weight: 400;\"> h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; C\u1ea7n k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean <\/span><b>T\u1edd khai 01\/GTGT<\/b><span style=\"font-weight: 400;\">.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">S\u1ef1 ph\u00e2n bi\u1ec7t n\u00e0y gi\u00fap doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c n\u1eafm r\u00f5 v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 m\u1ee5c \u0111\u00edch kinh doanh c\u1ee7a m\u00ecnh, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2><b>5. T\u1ed5ng h\u1ee3p c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1eabu h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u00e0 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP bao g\u1ed3m c\u00e1c m\u1eabu sau:<\/span><\/p>\n<h3><b>M\u1eabu s\u1ed1 01\/GTGT<\/b><span style=\"font-weight: 400;\"> &#8211; Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1eabu h\u00f3a \u0111\u01a1n GTGT c\u01a1 b\u1ea3n s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n<p><strong>[<a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/01-GTGT.docx\">T\u1ea3i v\u1ec1 M\u1eabu s\u1ed1 01\/GTGT<\/a>]<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/13-10-2015-10-17-22-AM.png\" alt=\"M\u1eabu s\u1ed1 01\/GTGT theo Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC\" \/><\/p>\n<h3><b>M\u1eabu s\u1ed1 01\/GTGT-\u0110T<\/b><span style=\"font-weight: 400;\"> &#8211; Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00e0nh cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed GTGT.<\/span><\/p>\n<p><strong>[<a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/01-GTGT-DT.docx\">T\u1ea3i v\u1ec1 M\u1eabu s\u1ed1 01\/GTGT-\u0110T<\/a>]<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/01-GTGT-DT-Hoa-don-gia-tri-gia-tang-1.jpg\" alt=\"01\/GTGT-\u0110T: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9)\" \/><\/p>\n<h3><b>M\u1eabu s\u1ed1 01\/GTGT-NT<\/b><span style=\"font-weight: 400;\"> &#8211; Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 c\u00e1c giao d\u1ecbch qu\u1ed1c t\u1ebf c\u00f3 li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<p><strong>[<a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/01-GTGT-NT.docx\">T\u1ea3i v\u1ec1 M\u1eabu s\u1ed1 01\/GTGT-NT<\/a>]<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/01-GTGT-NT-Hoa-don-gia-tri-gia-tang-1.jpg\" alt=\"01\/GTGT-NT: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 thu b\u1eb1ng ngo\u1ea1i t\u1ec7)\" \/><\/p>\n<h3><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9)<\/b><span style=\"font-weight: 400;\">:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1eabu tham kh\u1ea3o s\u1ed1 3 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/p>\n<p><strong>[<a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/mau-so-03.docx\">T\u1ea3i v\u1ec1 m\u1eabu tham kh\u1ea3o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed GTGT<\/a>]<\/strong><\/p>\n<h3><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00e0nh cho doanh nghi\u1ec7p thu ngo\u1ea1i t\u1ec7)<\/b><span style=\"font-weight: 400;\">:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1eabu tham kh\u1ea3o s\u1ed1 4 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/p>\n<p><strong><a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/mau-so-04.docx\">[T\u1ea3i v\u1ec1 m\u1eabu tham kh\u1ea3o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed GTGT]<\/a><\/strong><\/p>\n<h3><b>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/b><span style=\"font-weight: 400;\">:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1eabu tham kh\u1ea3o s\u1ed1 6 theo Ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/p>\n<p><strong>[<a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/mau-so-06.docx\">T\u1ea3i v\u1ec1 m\u1eabu tham kh\u1ea3o h\u00f3a \u0111\u01a1n GTGT do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/a>]<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, gi\u00fap t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p>T\u00f3m l\u1ea1i, h\u00f3a \u0111\u01a1n GTGT l\u00e0 c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng t\u1ed5 ch\u1ee9c k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. So v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp, h\u00f3a \u0111\u01a1n GTGT c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt v\u1ec1 n\u1ed9i dung, quy \u0111\u1ecbnh k\u00ea khai v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng. Vi\u1ec7c n\u1eafm r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y gi\u00fap c\u00e1c doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, t\u1eeb \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch h\u01a1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quen thu\u1ed9c trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. \u0110\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn v\u1edbi t\u00ean g\u1ecdi ph\u1ed5 bi\u1ebfn l\u00e0 &#8220;h\u00f3a \u0111\u01a1n \u0111\u1ecf,&#8221; h\u00f3a \u0111\u01a1n GTGT \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":13673,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=13666"}],"version-history":[{"count":2,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13666\/revisions"}],"predecessor-version":[{"id":13678,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13666\/revisions\/13678"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13673"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}