{"id":6460,"date":"2026-02-25T09:05:39","date_gmt":"2026-02-25T02:05:39","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6460"},"modified":"2026-07-22T16:26:35","modified_gmt":"2026-07-22T09:26:35","slug":"thue-nha-thau-doi-tuong-ap-dung-phuong-phap-tinh-va-cach-hach-toan","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thue-nha-thau-doi-tuong-ap-dung-phuong-phap-tinh-va-cach-hach-toan\/","title":{"rendered":"Thu\u1ebf nh\u00e0 th\u1ea7u 2026: \u0110\u1ed1i t\u01b0\u1ee3ng, t\u1ef7 l\u1ec7 %, c\u00e1ch t\u00ednh v\u00e0 h\u1ea1ch to\u00e1n theo TT 103"},"content":{"rendered":"\r\n<p class=\"p1 wp-block-paragraph\">Thu\u1ebf nh\u00e0 th\u1ea7u (Foreign Contractor Tax, vi\u1ebft t\u1eaft FCT) l\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh khi doanh nghi\u1ec7p Vi\u1ec7t Nam mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c tr\u1ea3 thu nh\u1eadp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf d\u1ec5 b\u1ecb b\u1ecf s\u00f3t khi quy\u1ebft to\u00e1n v\u00e0 r\u1ee7i ro truy thu r\u1ea5t l\u1edbn n\u1ebfu h\u1ea1ch to\u00e1n sai.<\/p>\r\n<p class=\"p1\">B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo Th\u00f4ng t\u01b0 103\/2014\/TT-BTC (v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c n\u0103m 2026), b\u1ea3ng t\u1ef7 l\u1ec7 % thu\u1ebf GTGT v\u00e0 TNDN theo ng\u00e0nh, c\u00f4ng th\u1ee9c cho ba tr\u01b0\u1eddng h\u1ee3p NET, GROSS, h\u1ed7n h\u1ee3p, k\u00e8m ba v\u00ed d\u1ee5 h\u1ea1ch to\u00e1n m\u1eabu v\u00e0 ph\u1ea7n FAQ gi\u1ea3i \u0111\u00e1p c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p.<\/p>\r\n<h2 class=\"p2\">1. Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec?<\/h2>\r\n<p class=\"p1\">Thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng ph\u1ea3i m\u1ed9t s\u1eafc thu\u1ebf \u0111\u1ed9c l\u1eadp m\u00e0 l\u00e0 t\u1eadp h\u1ee3p c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (NTNN) v\u00e0 Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p khi:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\">S\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam, ho\u1eb7c<\/li>\r\n<li class=\"li1\">C\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1eeb cung \u1ee9ng d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1 t\u1ea1i Vi\u1ec7t Nam,<\/li>\r\n<\/ul>\r\n<p class=\"p1\">tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.<\/p>\r\n<h3 class=\"p4\">1.1. M\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m li\u00ean quan<\/h3>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">Kh\u00e1i ni\u1ec7m<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">\u0110\u1ecbnh ngh\u0129a<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">H\u1ee3p \u0111\u1ed3ng, tho\u1ea3 thu\u1eadn ho\u1eb7c cam k\u1ebft gi\u1eefa NTNN v\u00e0 B\u00ean Vi\u1ec7t Nam<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">H\u1ee3p \u0111\u1ed3ng gi\u1eefa Nh\u00e0 th\u1ea7u ph\u1ee5 (Vi\u1ec7t Nam ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i) v\u00e0 NTNN<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p3\">B\u00ean Vi\u1ec7t Nam<\/p>\r\n<\/td>\r\n<td class=\"td3\" valign=\"top\">\r\n<p class=\"p3\">T\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 mua d\u1ecbch v\u1ee5, h\u00e0ng ho\u00e1 ho\u1eb7c tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h3 class=\"p5\">1.2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ea7n nh\u1edb<\/h3>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\"><b>Th\u00f4ng t\u01b0 103\/2014\/TT-BTC<\/b> ng\u00e0y 06\/08\/2014: v\u0103n b\u1ea3n ch\u00ednh \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u00e0 th\u1ea7u, v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c<\/li>\r\n<li class=\"li3\"><b>Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/b> ng\u00e0y 27\/02\/2015: \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/li>\r\n<li class=\"li3\"><b>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/b> ng\u00e0y 22\/06\/2015: chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/li>\r\n<li class=\"li3\"><b>Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/b>: h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf hi\u1ec7n h\u00e0nh<\/li>\r\n<li class=\"li3\"><b>Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15<\/b> (hi\u1ec7u l\u1ef1c 01\/07\/2025): \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t GTGT \u0111\u1ea7u v\u00e0o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u1ea7n kh\u1ea5u tr\u1eeb<\/li>\r\n<li class=\"li6\"><b>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b>: ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, d\u00f9ng cho c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n<\/li>\r\n<\/ul>\r\n<h2 class=\"p7\">2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u<\/h2>\r\n<h3 class=\"p8\">2.1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h3>\r\n<p class=\"p1\">NTNN, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i (c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam) ho\u1eb7c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh (c\u01b0 tr\u00fa ho\u1eb7c kh\u00f4ng c\u01b0 tr\u00fa), thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\r\n<ol class=\"ol1\">\r\n<li class=\"li3\">Kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/li>\r\n<li class=\"li3\">Cung c\u1ea5p h\u00e0ng ho\u00e1 t\u1ea1i Vi\u1ec7t Nam theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/li>\r\n<li class=\"li3\">Cung c\u1ea5p h\u00e0ng theo Incoterms m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu r\u1ee7i ro \u0111\u1ebfn l\u00e3nh th\u1ed5 Vi\u1ec7t Nam (DDP, DAP, DPU)<\/li>\r\n<li class=\"li3\">V\u1eabn l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u00e0ng ho\u00e1 ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e2n ph\u1ed1i, qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/li>\r\n<li class=\"li3\">Th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u1ec3 \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean m\u00ecnh<\/li>\r\n<li class=\"li6\">Th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ph\u00e2n ph\u1ed1i t\u1ea1i Vi\u1ec7t Nam theo ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i<\/li>\r\n<\/ol>\r\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-6604 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/Hinh-3-Cac-loai-thue-ap-dung-doi-voi-nha-thau-1.jpg\" alt=\"thu\u1ebf nh\u00e0 th\u1ea7u\" width=\"943\" height=\"256\" \/><\/p>\r\n<h3 class=\"p8\">2.2. \u0110\u1ed1i t\u01b0\u1ee3ng KH\u00d4NG \u00e1p d\u1ee5ng<\/h3>\r\n<p class=\"p1\">Theo \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, n\u0103m nh\u00f3m sau <b>kh\u00f4ng<\/b> ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u:<\/p>\r\n<ol class=\"ol1\">\r\n<li class=\"li3\"><b>\u0110\u1ea7u t\u01b0 theo Lu\u1eadt chuy\u00ean ng\u00e0nh<\/b>: kinh doanh t\u1ea1i Vi\u1ec7t Nam theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/li>\r\n<li class=\"li3\"><b>B\u00e1n h\u00e0ng thu\u1ea7n tu\u00fd kh\u00f4ng k\u00e8m d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam<\/b>:<\/li>\r\n<\/ol>\r\n<ul class=\"ul1\">\r\n<li style=\"list-style-type: none;\">\r\n<ul class=\"ul1\">\r\n<li class=\"li3\">Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i (FOB, EXW, FCA): ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ebfn c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i<\/li>\r\n<li class=\"li3\">Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam (CIF, CFR): ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ebfn c\u1eeda kh\u1ea9u Vi\u1ec7t Nam<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<ol class=\"ol1\">\r\n<li class=\"li3\"><b>D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng ho\u00e0n to\u00e0n ngo\u00e0i Vi\u1ec7t Nam<\/b><b><\/b><\/li>\r\n<li class=\"li3\"><b>M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i<\/b> cho kh\u00e1ch Vi\u1ec7t Nam:<\/li>\r\n<\/ol>\r\n<ul class=\"ul1\">\r\n<li style=\"list-style-type: none;\">\r\n<ul class=\"ul1\">\r\n<li class=\"li3\">S\u1eeda ch\u1eefa t\u00e0u bay, t\u00e0u bi\u1ec3n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/li>\r\n<li class=\"li3\">Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb (tr\u1eeb qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb tr\u00ean internet nh\u01b0 Google Ads, Facebook Ads)<\/li>\r\n<li class=\"li3\">X\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i<\/li>\r\n<li class=\"li3\">M\u00f4i gi\u1edbi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i<\/li>\r\n<li class=\"li3\">\u0110\u00e0o t\u1ea1o (tr\u1eeb \u0111\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn)<\/li>\r\n<li class=\"li3\">Chia c\u01b0\u1edbc vi\u1ec5n th\u00f4ng, b\u01b0u ch\u00ednh qu\u1ed1c t\u1ebf<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<ol class=\"ol1\">\r\n<li class=\"li9\"><b>S\u1eed d\u1ee5ng kho ngo\u1ea1i quan, ICD<\/b> l\u00e0m kho h\u00e0ng ph\u1ee5c v\u1ee5 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u<\/li>\r\n<\/ol>\r\n<p class=\"p10\"><b>L\u01b0u \u00fd quan tr\u1ecdng<\/b>: Qu\u1ea3ng c\u00e1o tr\u00ean Google, Facebook, TikTok, d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m SaaS n\u01b0\u1edbc ngo\u00e0i (Microsoft, Adobe, AWS, Zoom) \u0111\u1ec1u <b>thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u<\/b> v\u00ec d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\r\n<h2 class=\"p2\">3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/h2>\r\n<p class=\"p1\">Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, c\u00f3 hai nh\u00f3m ch\u1ee7 th\u1ec3 n\u1ed9p thu\u1ebf:<\/p>\r\n<p class=\"p1\"><b>Nh\u00f3m 1: NTNN, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/b> t\u1ef1 k\u00ea khai n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ho\u1eb7c h\u1ed7n h\u1ee3p (xem m\u1ee5c 4).<\/p>\r\n<p class=\"p1\"><b>Nh\u00f3m 2: B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb n\u1ed9p thay<\/b> khi NTNN kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai. C\u1ee5 th\u1ec3 g\u1ed3m:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt HTX<\/li>\r\n<li class=\"li3\">Nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed<\/li>\r\n<li class=\"li3\">Chi nh\u00e1nh c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/li>\r\n<li class=\"li3\">V\u0103n ph\u00f2ng b\u00e1n v\u00e9, \u0111\u1ea1i l\u00fd h\u00e3ng h\u00e0ng kh\u00f4ng, h\u00e3ng t\u00e0u bi\u1ec3n<\/li>\r\n<li class=\"li3\">C\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i<\/li>\r\n<li class=\"li6\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam<\/li>\r\n<\/ul>\r\n<h2 class=\"p7\">4. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/h2>\r\n<h3 class=\"p4\">4.1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i<\/h3>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p3\">Ph\u01b0\u01a1ng ph\u00e1p<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p3\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p3\">Thu\u1ebf GTGT<\/p>\r\n<\/td>\r\n<td class=\"td4\" valign=\"top\">\r\n<p class=\"p3\">Thu\u1ebf TNDN<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p3\"><b>K\u00ea khai<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p3\">C\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\/c\u01b0 tr\u00fa t\u1ea1i VN + H\u0110 t\u1eeb 183 ng\u00e0y + \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n VN, c\u00f3 MST<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p3\">Kh\u1ea5u tr\u1eeb<\/p>\r\n<\/td>\r\n<td class=\"td5\" valign=\"top\">\r\n<p class=\"p3\">K\u00ea khai tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p3\"><b>Tr\u1ef1c ti\u1ebfp<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p3\">Kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai. B\u00ean Vi\u1ec7t Nam n\u1ed9p thay<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p3\">T\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p3\">T\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p3\"><b>H\u1ed7n h\u1ee3p<\/b><b><\/b><\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p3\">\u0110\u1ee7 2 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u c\u1ee7a K\u00ea khai + t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p3\">Kh\u1ea5u tr\u1eeb<\/p>\r\n<\/td>\r\n<td class=\"td6\" valign=\"top\">\r\n<p class=\"p3\">T\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h3 class=\"p8\">4.2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/h3>\r\n<p class=\"p1\">C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf TNDN m\u00e0 n\u1ed9p:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\"><b>Thu\u1ebf GTGT<\/b>: t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf GTGT<\/li>\r\n<li class=\"li6\"><b>Thu\u1ebf TNCN<\/b>: theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN<\/li>\r\n<\/ul>\r\n<h3 class=\"p4\">4.3. T\u1edd khai s\u1eed d\u1ee5ng<\/h3>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">T\u1edd khai<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">D\u00f9ng cho<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">M\u1eabu 01\/NTNN<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb n\u1ed9p thay t\u1eebng l\u1ea7n ph\u00e1t sinh<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">M\u1eabu 02\/NTNN<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p3\">M\u1eabu 03\/NTNN<\/p>\r\n<\/td>\r\n<td class=\"td7\" valign=\"top\">\r\n<p class=\"p3\">NTNN tr\u1ef1c ti\u1ebfp n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 % (ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p)<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h2 class=\"p2\">5. B\u1ea3ng t\u1ef7 l\u1ec7 % thu\u1ebf GTGT v\u00e0 TNDN theo ng\u00e0nh ngh\u1ec1<\/h2>\r\n<p class=\"p1\">\u0110\u00e2y l\u00e0 ph\u1ea7n k\u1ebf to\u00e1n hay nh\u1ea7m nh\u1ea5t. T\u1ef7 l\u1ec7 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (B\u00ean Vi\u1ec7t Nam n\u1ed9p thay) v\u00e0 ph\u1ea7n TNDN c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p.<\/p>\r\n<h3 class=\"p4\">5.1. B\u1ea3ng t\u1ef7 l\u1ec7 % thu\u1ebf GTGT tr\u00ean doanh thu<\/h3>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p11\">STT<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p11\">T\u1ef7 l\u1ec7 % GTGT<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p11\">1<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p3\">D\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t <b>kh\u00f4ng bao th\u1ea7u<\/b> nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p11\">5%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p11\">2<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p3\">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, l\u1eafp \u0111\u1eb7t <b>c\u00f3 bao th\u1ea7u<\/b> nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p11\">3%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">3<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">2%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">4<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p3\">H\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">\u00c1p d\u1ee5ng t\u1ef7 l\u1ec7 cao nh\u1ea5t 5%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h3 class=\"p4\">5.2. B\u1ea3ng t\u1ef7 l\u1ec7 % thu\u1ebf TNDN tr\u00ean doanh thu<\/h3>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p11\">STT<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">Ng\u00e0nh kinh doanh<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p11\">T\u1ef7 l\u1ec7 % TNDN<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p11\">1<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p3\">Th\u01b0\u01a1ng m\u1ea1i: ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb g\u1eafn v\u1edbi d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam<\/p>\r\n<\/td>\r\n<td class=\"td9\" valign=\"top\">\r\n<p class=\"p11\">1%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">2<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p3\">D\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m, thu\u00ea gi\u00e0n khoan<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">5%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">3<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p3\">D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">10%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">4<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">2%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">5<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p3\">Cho thu\u00ea t\u00e0u bay, \u0111\u1ed9ng c\u01a1 t\u00e0u bay, ph\u1ee5 t\u00f9ng t\u00e0u bay, t\u00e0u bi\u1ec3n<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">2%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">6<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p3\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t (c\u00f3 ho\u1eb7c kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u)<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">2%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">7<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">2%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td12\" valign=\"top\">\r\n<p class=\"p11\">8<\/p>\r\n<\/td>\r\n<td class=\"td12\" valign=\"top\">\r\n<p class=\"p3\">Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, t\u00e1i b\u1ea3o hi\u1ec3m, hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m<\/p>\r\n<\/td>\r\n<td class=\"td12\" valign=\"top\">\r\n<p class=\"p11\">0,1%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p11\">9<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">L\u00e3i ti\u1ec1n vay<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p11\">5%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p11\">10<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">Thu nh\u1eadp b\u1ea3n quy\u1ec1n<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p11\">10%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p1\"><b>V\u00ed d\u1ee5 \u00e1p d\u1ee5ng<\/b>: Doanh nghi\u1ec7p mua d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o Google Ads. \u0110\u00e2y l\u00e0 d\u1ecbch v\u1ee5 thu\u1ea7n tu\u00fd n\u00ean t\u1ef7 l\u1ec7 thu\u1ebf GTGT = 5%, t\u1ef7 l\u1ec7 thu\u1ebf TNDN = 5%, t\u1ed5ng thu\u1ebf nh\u00e0 th\u1ea7u kho\u1ea3ng 10% tr\u00ean doanh thu (gross-up).<\/p>\r\n<h2 class=\"p2\">6. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u cho 3 tr\u01b0\u1eddng h\u1ee3p<\/h2>\r\n<p class=\"p1\">To\u00e0n b\u1ed9 ph\u1ee5 thu\u1ed9c v\u00e0o tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u1ec1 vi\u1ec7c b\u00ean n\u00e0o ch\u1ecbu thu\u1ebf.<\/p>\r\n<h3 class=\"p8\">6.1. Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ee3p \u0111\u1ed3ng NET (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf)<\/h3>\r\n<p class=\"p1\">Nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u1ee7 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng. B\u00ean Vi\u1ec7t Nam ch\u1ecbu c\u1ea3 thu\u1ebf GTGT v\u00e0 TNDN.<\/p>\r\n<p class=\"p12\">Doanh thu t\u00ednh thu\u1ebf TNDN = Gi\u00e1 tr\u1ecb H\u0110 \/ (1 \u2013 T\u1ef7 l\u1ec7 % TNDN)<span class=\"s1\"><br \/><\/span>Thu\u1ebf TNDN = Doanh thu t\u00ednh thu\u1ebf TNDN \u00d7 T\u1ef7 l\u1ec7 % TNDN<span class=\"s1\"><br \/><br \/><\/span>Doanh thu t\u00ednh thu\u1ebf GTGT = Doanh thu t\u00ednh thu\u1ebf TNDN \/ (1 \u2013 T\u1ef7 l\u1ec7 % GTGT)<span class=\"s1\"><br \/><\/span>Thu\u1ebf GTGT = Doanh thu t\u00ednh thu\u1ebf GTGT \u00d7 T\u1ef7 l\u1ec7 % GTGT<\/p>\r\n<h3 class=\"p8\">6.2. Tr\u01b0\u1eddng h\u1ee3p 2: H\u1ee3p \u0111\u1ed3ng GROSS (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf)<\/h3>\r\n<p class=\"p1\">Nh\u00e0 th\u1ea7u ch\u1ec9 nh\u1eadn ph\u1ea7n c\u00f2n l\u1ea1i sau khi tr\u1eeb thu\u1ebf. B\u00ean Vi\u1ec7t Nam gi\u1eef l\u1ea1i \u0111\u1ec3 n\u1ed9p h\u1ed9.<\/p>\r\n<p class=\"p12\">Thu\u1ebf GTGT = Gi\u00e1 tr\u1ecb H\u0110 \u00d7 T\u1ef7 l\u1ec7 % GTGT<span class=\"s1\"><br \/><\/span>Thu\u1ebf TNDN = (Gi\u00e1 tr\u1ecb H\u0110 \u2013 Thu\u1ebf GTGT) \u00d7 T\u1ef7 l\u1ec7 % TNDN<\/p>\r\n<h3 class=\"p5\">6.3. Tr\u01b0\u1eddng h\u1ee3p 3: Ch\u01b0a bao g\u1ed3m GTGT (TNDN nh\u00e0 th\u1ea7u ch\u1ecbu, GTGT B\u00ean Vi\u1ec7t Nam ch\u1ecbu)<\/h3>\r\n<p class=\"p12\">Doanh thu t\u00ednh thu\u1ebf GTGT = Gi\u00e1 tr\u1ecb H\u0110 \/ (1 \u2013 T\u1ef7 l\u1ec7 % GTGT)<span class=\"s1\"><br \/><\/span>Thu\u1ebf GTGT = Doanh thu t\u00ednh thu\u1ebf GTGT \u00d7 T\u1ef7 l\u1ec7 % GTGT<span class=\"s1\"><br \/><\/span>Thu\u1ebf TNDN = Gi\u00e1 tr\u1ecb H\u0110 \u00d7 T\u1ef7 l\u1ec7 % TNDN<\/p>\r\n<h2 class=\"p7\">7. Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed thu\u1ebf TNDN khi n\u1ed9p thay<\/h2>\r\n<h3 class=\"p8\">7.1. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT n\u1ed9p thay<\/h3>\r\n<p class=\"p1\">Theo Kho\u1ea3n 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC, B\u00ean Vi\u1ec7t Nam \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ed9p thay cho NTNN khi:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\">C\u00f3 <b>ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay<\/b> cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i<\/li>\r\n<li class=\"li1\">C\u00f3 <b>ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b> v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/li>\r\n<\/ul>\r\n<p class=\"p1\">S\u1ed1 thu\u1ebf GTGT n\u1ed9p thay \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0o <b>ch\u1ec9 ti\u00eau [24]<\/b> tr\u00ean T\u1edd khai GTGT m\u1eabu 01\/GTGT.<\/p>\r\n<h3 class=\"p8\">7.2. Thu\u1ebf TNDN n\u1ed9p thay c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed?<\/h3>\r\n<p class=\"p1\">Theo \u0111i\u1ec3m 2.37 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, ph\u1ee5 thu\u1ed9c lo\u1ea1i doanh thu trong h\u1ee3p \u0111\u1ed3ng:<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p3\">Lo\u1ea1i doanh thu trong H\u0110<\/p>\r\n<\/td>\r\n<td class=\"td1\" valign=\"top\">\r\n<p class=\"p11\">TNDN n\u1ed9p thay c\u00f3 v\u00e0o chi ph\u00ed?<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Doanh thu NET (ch\u01b0a bao g\u1ed3m thu\u1ebf TNDN)<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p11\"><b>C\u00f3<\/b><b><\/b><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Doanh thu GROSS (\u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN)<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p11\"><b>Kh\u00f4ng<\/b><b><\/b><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p3\">Doanh thu ch\u01b0a bao g\u1ed3m GTGT, \u0111\u00e3 c\u00f3 TNDN<\/p>\r\n<\/td>\r\n<td class=\"td2\" valign=\"top\">\r\n<p class=\"p11\"><b>Kh\u00f4ng<\/b><b><\/b><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p1\"><b>H\u1ec7 qu\u1ea3 khi h\u1ea1ch to\u00e1n<\/b>:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\">TNDN \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed <span class=\"s2\">\u2192<\/span> ghi <b>N\u1ee3 TK 627\/642<\/b><b><\/b><\/li>\r\n<li class=\"li6\">TNDN kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed <span class=\"s2\">\u2192<\/span> ghi <b>N\u1ee3 TK 811<\/b><b><\/b><\/li>\r\n<\/ul>\r\n<h2 class=\"p7\">8. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo TT 200<\/h2>\r\n<h3 class=\"p4\">8.1. Khung t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng<\/h3>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p11\">TK<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">T\u00ean<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">M\u1ee5c \u0111\u00edch<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">627, 642<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p3\">Chi ph\u00ed s\u1ea3n xu\u1ea5t chung, chi ph\u00ed QLDN<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p3\">Ghi nh\u1eadn gi\u00e1 tr\u1ecb H\u0110 + thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p11\">811<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p3\">Chi ph\u00ed kh\u00e1c<\/p>\r\n<\/td>\r\n<td class=\"td11\" valign=\"top\">\r\n<p class=\"p3\">Ghi nh\u1eadn thu\u1ebf TNDN KH\u00d4NG \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">133<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">Ghi nh\u1eadn GTGT n\u1ed9p thay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">331<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">3338<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">Thu\u1ebf kh\u00e1c (thu\u1ebf nh\u00e0 th\u1ea7u)<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">Thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p11\">112<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">N\u1ed9p thu\u1ebf, thanh to\u00e1n nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p10\"><b>L\u1ed7i hay g\u1eb7p<\/b>: Nhi\u1ec1u k\u1ebf to\u00e1n d\u00f9ng TK 3388 (Ph\u1ea3i tr\u1ea3 ph\u1ea3i n\u1ed9p kh\u00e1c). Theo TT 200, \u0111\u00fang ph\u1ea3i l\u00e0 <b>TK 3338 \u2013 Thu\u1ebf kh\u00e1c<\/b>.<\/p>\r\n<h3 class=\"p8\">8.2. Quy tr\u00ecnh 3 b\u01b0\u1edbc<\/h3>\r\n<p class=\"p1\"><b>B\u01b0\u1edbc 1 \u2013 H\u1ea1ch to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u<\/b><b><\/b><\/p>\r\n<p class=\"p12\">N\u1ee3 TK 627, 642 \/ C\u00f3 TK 331 (ho\u1eb7c 112 n\u1ebfu tr\u1ea3 ngay)<\/p>\r\n<p class=\"p1\"><b>B\u01b0\u1edbc 2 \u2013 H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p<\/b><b><\/b><\/p>\r\n<p class=\"p12\">N\u1ee3 TK 627, 642 (TNDN \u0111\u01b0\u1ee3c v\u00e0o chi ph\u00ed) ho\u1eb7c N\u1ee3 TK 811 (TNDN kh\u00f4ng \u0111\u01b0\u1ee3c v\u00e0o chi ph\u00ed)<span class=\"s1\"><br \/><\/span>N\u1ee3 TK 133 (GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<span class=\"s1\"><br \/><\/span>C\u00f3 TK 3338 (t\u1ed5ng thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p)<\/p>\r\n<p class=\"p1\"><b>B\u01b0\u1edbc 3 \u2013 H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf<\/b><b><\/b><\/p>\r\n<p class=\"p12\">N\u1ee3 TK 3338 \/ C\u00f3 TK 111, 112<\/p>\r\n<h2 class=\"p2\">9. Ba v\u00ed d\u1ee5 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u chi ti\u1ebft<\/h2>\r\n<p class=\"p1\">Gi\u1ea3 \u0111\u1ecbnh c\u00f9ng m\u1ed9t h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, \u0111\u00e3 x\u00e1c \u0111\u1ecbnh: <b>GTGT 90 tri\u1ec7u, TNDN 110 tri\u1ec7u<\/b> (\u0111\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng).<\/p>\r\n<h3 class=\"p8\">9.1. Tr\u01b0\u1eddng h\u1ee3p NET \u2013 gi\u00e1 tr\u1ecb H\u0110 l\u00e0 1.000<\/h3>\r\n<p class=\"p1\">Nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u1ee7 1.000. B\u00ean Vi\u1ec7t Nam ch\u1ecbu c\u1ea3 90 + 110 = 200 tri\u1ec7u thu\u1ebf.<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">B\u00fat to\u00e1n<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">N\u1ee3<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">C\u00f3<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">627\/642: 1.000<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">331: 1.000<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">Thu\u1ebf ph\u1ea3i n\u1ed9p<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">133: 90 \/ 627\/642: 110<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">3338: 200<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">N\u1ed9p thu\u1ebf NSNN<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">3338: 200<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">112: 200<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">Thanh to\u00e1n nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">331: 1.000<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">112: 1.000<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h3 class=\"p8\">9.2. Tr\u01b0\u1eddng h\u1ee3p GROSS \u2013 gi\u00e1 tr\u1ecb H\u0110 l\u00e0 1.000<\/h3>\r\n<p class=\"p1\">Nh\u00e0 th\u1ea7u ch\u1ec9 th\u1ef1c nh\u1eadn 1.000 \u2013 200 = 800. B\u00ean Vi\u1ec7t Nam gi\u1eef l\u1ea1i 200 n\u1ed9p h\u1ed9.<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">B\u00fat to\u00e1n<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">N\u1ee3<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">C\u00f3<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">C\u00f4ng n\u1ee3 + thu\u1ebf<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">627\/642: 800 \/ 811: 110 \/ 133: 90<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">331: 800 \/ 3338: 200<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">N\u1ed9p thu\u1ebf NSNN<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">3338: 200<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">112: 200<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">Thanh to\u00e1n nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">331: 800<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">112: 800<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h3 class=\"p8\">9.3. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a bao g\u1ed3m GTGT (TNDN nh\u00e0 th\u1ea7u ch\u1ecbu)<\/h3>\r\n<p class=\"p1\">Nh\u00e0 th\u1ea7u nh\u1eadn 1.000 \u2013 110 = 890. B\u00ean Vi\u1ec7t Nam ch\u1ecbu 90 GTGT, nh\u00e0 th\u1ea7u ch\u1ecbu 110 TNDN nh\u01b0ng B\u00ean Vi\u1ec7t Nam n\u1ed9p h\u1ed9.<\/p>\r\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">B\u00fat to\u00e1n<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">N\u1ee3<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">C\u00f3<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">C\u00f4ng n\u1ee3 + thu\u1ebf<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">627\/642: 890 \/ 811: 110 \/ 133: 90<\/p>\r\n<\/td>\r\n<td class=\"td10\" valign=\"top\">\r\n<p class=\"p3\">331: 890 \/ 3338: 200<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">N\u1ed9p thu\u1ebf NSNN<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">3338: 200<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">112: 200<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">Thanh to\u00e1n nh\u00e0 th\u1ea7u<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">331: 890<\/p>\r\n<\/td>\r\n<td class=\"td8\" valign=\"top\">\r\n<p class=\"p3\">112: 890<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p class=\"p10\">V\u1edbi h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i theo <b>t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b> t\u1ea1i ng\u00e0y ph\u00e1t sinh (TT 200 \u0110i\u1ec1u 69): t\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n c\u1ee7a NHTM n\u01a1i DN m\u1edf t\u00e0i kho\u1ea3n khi ghi nh\u1eadn c\u00f4ng n\u1ee3, t\u1ef7 gi\u00e1 b\u00e1n khi thanh to\u00e1n. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n TK 635 ho\u1eb7c TK 515.<\/p>\r\n<h2 class=\"p2\">10. Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) v\u00e0 th\u1ee7 t\u1ee5c mi\u1ec5n gi\u1ea3m<\/h2>\r\n<p class=\"p1\">Vi\u1ec7t Nam \u0111\u00e3 k\u00fd hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi h\u01a1n 80 qu\u1ed1c gia (Singapore, H\u00e0n Qu\u1ed1c, Nh\u1eadt B\u1ea3n, \u0110\u1ee9c, Ph\u00e1p\u2026). Khi NTNN c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc c\u00f3 DTA v\u1edbi Vi\u1ec7t Nam, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\"><b>Mi\u1ec5n thu\u1ebf TNDN<\/b> \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn kinh doanh n\u1ebfu kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/li>\r\n<li class=\"li1\"><b>Gi\u1ea3m thu\u1ebf<\/b> \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp (b\u1ea3n quy\u1ec1n, l\u00e3i ti\u1ec1n vay, d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt)<\/li>\r\n<\/ul>\r\n<p class=\"p1\"><b>H\u1ed3 s\u01a1 xin \u00e1p d\u1ee5ng DTA<\/b> (n\u1ed9p trong 15 ng\u00e0y tr\u01b0\u1edbc khi k\u00ea khai n\u1ed9p thu\u1ebf):<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\">\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh (m\u1eabu 01\/HTQT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC)<\/li>\r\n<li class=\"li3\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa thu\u1ebf (Tax Residency Certificate) h\u1ee3p ph\u00e1p ho\u00e1 l\u00e3nh s\u1ef1<\/li>\r\n<li class=\"li3\">B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u<\/li>\r\n<li class=\"li9\">Gi\u1ea5y u\u1ef7 quy\u1ec1n n\u1ebfu u\u1ef7 quy\u1ec1n cho B\u00ean Vi\u1ec7t Nam<\/li>\r\n<\/ul>\r\n<p class=\"p10\">L\u01b0u \u00fd: NTNN <b>v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf GTGT<\/b> theo Th\u00f4ng t\u01b0 103\/2014, DTA ch\u1ec9 \u00e1p d\u1ee5ng cho thu\u1ebf thu nh\u1eadp (TNDN\/TNCN)<\/p>\r\n<h2 class=\"p2\">11. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\r\n<h3 class=\"p1\"><b>1. Mua ph\u1ea7n m\u1ec1m SaaS n\u01b0\u1edbc ngo\u00e0i (Microsoft 365, Adobe, AWS) c\u00f3 ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<\/b><b><\/b><\/h3>\r\n<p class=\"p1\">C\u00f3. \u0110\u00e2y l\u00e0 d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng GTGT 5% v\u00e0 TNDN 10% (b\u1ea3n quy\u1ec1n) ho\u1eb7c 5% (d\u1ecbch v\u1ee5) tu\u1ef3 b\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng.<\/p>\r\n<h3 class=\"p1\"><b>2. Qu\u1ea3ng c\u00e1o Google Ads, Facebook Ads, TikTok Ads c\u00f3 thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u?<\/b><b><\/b><\/h3>\r\n<p class=\"p1\">C\u00f3. Qu\u1ea3ng c\u00e1o tr\u00ean internet kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n, \u00e1p d\u1ee5ng GTGT 5% v\u00e0 TNDN 5%.<\/p>\r\n<h3 class=\"p1\"><b>3. Khi n\u00e0o ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u?<\/b><b><\/b><\/h3>\r\n<p class=\"p1\">Trong v\u00f2ng <b>10 ng\u00e0y<\/b> k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n cho NTNN. N\u1ebfu ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong th\u00e1ng c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd k\u00ea khai theo th\u00e1ng (ch\u1eadm nh\u1ea5t ng\u00e0y 20 th\u00e1ng sau).<\/p>\r\n<h3 class=\"p1\"><b>4. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p thay kh\u00f4ng?<\/b><b><\/b><\/h3>\r\n<p class=\"p1\">C\u00f3, n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho h\u1ee3p \u0111\u1ed3ng t\u1eeb 20 tri\u1ec7u tr\u1edf l\u00ean. K\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [24] t\u1edd khai 01\/GTGT.<\/p>\r\n<h3 class=\"p1\"><b>5. H\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 183 ng\u00e0y th\u00ec \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p g\u00ec?<\/b><b><\/b><\/h3>\r\n<p class=\"p1\">Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay to\u00e0n b\u1ed9 thu\u1ebf cho NTNN.<\/p>\r\n<h3 class=\"p1\"><b>6. Nh\u00e0 th\u1ea7u c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN kh\u00f4ng?<\/b><b><\/b><\/h3>\r\n<p class=\"p1\">Kh\u00f4ng. C\u00e1 nh\u00e2n n\u1ed9p <b>thu\u1ebf GTGT<\/b> (t\u1ef7 l\u1ec7 % tr\u00ean doanh thu) v\u00e0 <b>thu\u1ebf TNCN<\/b> theo Lu\u1eadt Thu\u1ebf TNCN.<\/p>\r\n<h2 class=\"p2\">Gi\u1ea3i ph\u00e1p t\u1ef1 \u0111\u1ed9ng ho\u00e1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u<\/h2>\r\n<p class=\"p1\">Vi\u1ec7c t\u00ednh gross-up, \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % theo t\u1eebng ng\u00e0nh ngh\u1ec1, h\u1ea1ch to\u00e1n \u0111\u00fang TK 3338 v\u00e0 qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb n\u1ed9p thay l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u00e1ng k\u1ec3, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\r\n<p class=\"p1\"><a href=\"https:\/\/arito.vn\/quan-ly-tai-chinh-ke-toan\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> v\u00e0 h\u1ec7 th\u1ed1ng <a href=\"https:\/\/arito.vn\/phan-mem-quan-ly-tai-chinh-ke-toan\/\"><span class=\"s3\"><b>ERP Arito<\/b><\/span><\/a> h\u1ed7 tr\u1ee3:<\/p>\r\n<ul class=\"ul1\">\r\n<li class=\"li3\">T\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo c\u1ea3 3 m\u00f4 h\u00ecnh NET\/GROSS\/h\u1ed7n h\u1ee3p<\/li>\r\n<li class=\"li3\">B\u1ea3ng t\u1ef7 l\u1ec7 % theo ng\u00e0nh ngh\u1ec1 c\u1eadp nh\u1eadt theo TT 103\/2014<\/li>\r\n<li class=\"li3\">H\u1ea1ch to\u00e1n t\u1ef1 \u0111\u1ed9ng b\u00fat to\u00e1n N\u1ee3\/C\u00f3 TK 3338, 133, 811, 627\/642<\/li>\r\n<li class=\"li3\">Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb n\u1ed9p thay, \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai 01\/NTNN, 02\/NTNN<\/li>\r\n<li class=\"li1\">K\u1ebft n\u1ed1i <a href=\"https:\/\/arito.vn\/arito-invoice\/\"><span class=\"s3\">Arito Invoice<\/span><\/a> \u0111\u1ec3 x\u1eed l\u00fd ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o ngo\u1ea1i t\u1ec7<\/li>\r\n<\/ul>\r\n<p class=\"p1\">T\u1ea3i mi\u1ec5n ph\u00ed <a href=\"https:\/\/arito.vn\/tai-lieu-phap-ly-thong-tu-thue-2026\/\"><span class=\"s3\"><b>B\u1ed9 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd v\u00e0 th\u00f4ng t\u01b0 thu\u1ebf 2026<\/b><\/span><\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t.<\/p>\r\n\r\n\r\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf nh\u00e0 th\u1ea7u\u00a0kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ri\u00eang bi\u1ec7t m\u00e0 l\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf m\u00e0\u00a0Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i\u00a0c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p khi s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam <\/p>","protected":false},"author":12,"featured_media":12253,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62,13,1,224],"tags":[136],"class_list":["post-6460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung","tag-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6460","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=6460"}],"version-history":[{"count":10,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6460\/revisions"}],"predecessor-version":[{"id":16697,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6460\/revisions\/16697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/12253"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=6460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=6460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=6460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}