{"id":2961,"date":"2025-10-10T10:50:29","date_gmt":"2025-10-10T03:50:29","guid":{"rendered":"https:\/\/optways.net\/?p=2961"},"modified":"2025-10-10T11:27:51","modified_gmt":"2025-10-10T04:27:51","slug":"tong-hop-nhung-truong-hop-duoc-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/optways.net\/en\/tong-hop-nhung-truong-hop-duoc-hoan-thue-gtgt","title":{"rendered":"T\u1ed5ng h\u1ee3p nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT t\u1eeb 1\/7\/2025"},"content":{"rendered":"\t\t
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Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?\u00a0<\/span><\/strong><\/h2>\n

Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf Nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 ch\u00ednh s\u00e1ch cho ph\u00e9p ho\u00e0n l\u1ea1i ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ho\u1eb7c ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i, nh\u01b0 xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0, hay n\u1ed9p th\u1eeba thu\u1ebf.<\/p>\n

Ho\u00e0n thu\u1ebf GTGT gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh, t\u0103ng d\u00f2ng ti\u1ec1n l\u01b0u \u0111\u1ed9ng cho doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh v\u00e0 xu\u1ea5t kh\u1ea9u, g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong ch\u00ednh s\u00e1ch thu\u1ebf.<\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/span><\/strong><\/h2>\n

1. Ho\u00e0n thu\u1ebf cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0111i\u1ec1u 15 Lu\u1eadt thu\u1ebf GTGT 2024<\/b>, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP <\/b>quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/div>\n
\u00a0<\/div>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 (th\u00e1ng ho\u1eb7c qu\u00fd).<\/td>\n\n

– C\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb \u0111\u1ea1t t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n

– X\u00e1c \u0111\u1ecbnh ri\u00eang ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/p>\n

– N\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c, ph\u1ea3i ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu xu\u1ea5t kh\u1ea9u \/ t\u1ed5ng doanh thu.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c ho\u00e0n ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u trong k\u1ef3 k\u00ea khai.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 5%<\/p>\n

C\u0103n c\u1ee9\u00a0kho\u1ea3n 3 \u0111i\u1ec1u 15 Lu\u1eadt thu\u1ebf GTGT 2024<\/b>, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/b> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 5% nh\u01b0 sau:

<\/div>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
C\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 5%.<\/td>\n\n

– C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n

– Thu\u1ebf \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n thu\u1ebf \u0111\u1ea7u ra.<\/p>\n

– Kh\u00f4ng thu\u1ed9c di\u1ec7n r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c ho\u00e0n ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. Ho\u00e0n thu\u1ebf khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, chia t\u00e1ch, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n<\/p>\n

C\u0103n c\u1ee9\u00a0kho\u1ea3n 4 \u0111i\u1ec1u 15 Lu\u1eadt thu\u1ebf GTGT 2024<\/b>, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/b> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n nh\u01b0 sau:

<\/div>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Doanh nghi\u1ec7p k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p.<\/td>\n\n

– C\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft ho\u1eb7c \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

– \u0110\u00e3 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 k\u00ea khai, b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n

– H\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c ho\u00e0n ph\u1ea7n thu\u1ebf GTGT c\u00f2n d\u01b0 ho\u1eb7c n\u1ed9p th\u1eeba t\u1eeb ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4. Ho\u00e0n thu\u1ebf cho h\u00e0ng h\u00f3a mua t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh<\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 5 \u0111i\u1ec1u 15 Lu\u1eadt thu\u1ebf GTGT 2024<\/b>, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/b> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh nh\u01b0 sau:

<\/div>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang h\u00e0ng h\u00f3a khi xu\u1ea5t c\u1ea3nh.<\/td>\n\n

– H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua t\u1ea1i Vi\u1ec7t Nam, c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p l\u1ec7.<\/p>\n

– N\u1eb1m trong danh m\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/p>\n

– Xu\u1ea5t tr\u00ecnh h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y th\u00f4ng h\u00e0nh t\u1ea1i s\u00e2n bay c\u1eeda kh\u1ea9u.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mang theo khi xu\u1ea5t c\u1ea3nh theo quy tr\u00ecnh ho\u00e0n thu\u1ebf t\u1ea1i h\u1ea3i quan.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

5. Ho\u00e0n thu\u1ebf cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o<\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 6 \u0111i\u1ec1u 15 Lu\u1eadt thu\u1ebf GTGT 2024<\/b>, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/b> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 sau:

<\/div>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
C\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/td>\n\n

– Thu\u1ebf GTGT ph\u00e1t sinh t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n.<\/p>\n

– C\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.<\/p>\n

– H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf l\u1eadp theo quy \u0111\u1ecbnh.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd v\u00e0 th\u1ee7 t\u1ee5c.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

6. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1ea1i Vi\u1ec7t Nam c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb ngo\u1ea1i giao<\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 7 \u0111i\u1ec1u 15 Lu\u1eadt thu\u1ebf GTGT 2024<\/b>, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP <\/b>quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 sau:

<\/div>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/td>\n\n

– \u0110\u00e3 thanh to\u00e1n thu\u1ebf GTGT khi mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/p>\n

– C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n r\u00f5 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 chi tr\u1ea3 theo ph\u1ea1m vi, m\u1ee9c \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

7. Ho\u00e0n thu\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean<\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 8 \u0111i\u1ec1u 15 Lu\u1eadt thu\u1ebf GTGT 2024<\/b>, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/b> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u00e0n thu\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf nh\u01b0 sau:

<\/div>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/td>\n\n

– C\u00f3 v\u0103n b\u1ea3n ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/p>\n

– Th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT trong ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u \u01b0\u1edbc ho\u1eb7c v\u0103n b\u1ea3n ph\u00e1p l\u00fd li\u00ean quan.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

8. Ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p<\/p>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p th\u1eeba so v\u1edbi ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf.<\/td>\n\n

– C\u00f3 ch\u00eanh l\u1ec7ch thu\u1ebf GTGT n\u1ed9p th\u1eeba.<\/p>\n

– Kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c.<\/p>\n

– H\u1ed3 s\u01a1 n\u00eau r\u00f5 c\u0103n c\u1ee9 n\u1ed9p th\u1eeba.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba sau khi c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

9. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/p>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
C\u01a1 s\u1edf kinh doanh k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/td>\n\n

– C\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/p>\n

– C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n

– Kh\u00f4ng vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n gi\u1edbi h\u1ea1n, kh\u1ed1ng ch\u1ebf ho\u00e0n thu\u1ebf.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c ho\u00e0n ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c s\u1ea3n xu\u1ea5t kinh doanh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

10. Ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 \u00e1n d\u1ea7u kh\u00ed<\/p>\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/th>\n\u0110i\u1ec1u ki\u1ec7n<\/strong><\/th>\nHo\u00e0n thu\u1ebf<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n d\u1ea7u kh\u00ed.<\/td>\n\n

– Ch\u01b0a ph\u00e1t sinh doanh thu trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.<\/p>\n

– C\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/p>\n

– T\u1ed5ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u0169y k\u1ebf t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n<\/td>\n

\u0110\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

T\u1eeb ng\u00e0y 01\/7\/2025, Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n. B\u00e0i vi\u1ebft s\u1ebd gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, c\u00f9ng \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i thu\u1ebf.<\/p>\n","protected":false},"author":2,"featured_media":2962,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[48],"tags":[56,49],"thue_tncn":[],"class_list":["post-2961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue","tag-hoan-thue","tag-thue"],"acf":[],"yoast_head":"\nT\u1ed5ng h\u1ee3p nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT t\u1eeb 1\/7\/2025 | Optways<\/title>\n<meta name=\"description\" content=\"T\u1eeb ng\u00e0y 01\/7\/2025, Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/optways.net\/tong-hop-nhung-truong-hop-duoc-hoan-thue-gtgt\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u1ed5ng h\u1ee3p nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT t\u1eeb 1\/7\/2025\" \/>\n<meta property=\"og:description\" content=\"T\u1eeb ng\u00e0y 01\/7\/2025, Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, quy 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