{"id":7414,"date":"2025-04-02T07:52:04","date_gmt":"2025-04-02T00:52:04","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=7414"},"modified":"2025-06-28T14:30:04","modified_gmt":"2025-06-28T07:30:04","slug":"vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/","title":{"rendered":"VAT l\u00e0 g\u00ec? T\u1ed5ng quan v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (thu\u1ebf GTGT)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#VAT_la_gi\" >VAT l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Dac_diem_cua_thue_gia_tri_gia_tang_VAT\" >\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Loai_thue_gian_thu\" >Lo\u1ea1i thu\u1ebf gi\u00e1n thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Thue_tieu_dung_nhieu_giai_doan_khong_trung_lap\" >Thu\u1ebf ti\u00eau d\u00f9ng nhi\u1ec1u giai \u0111o\u1ea1n, kh\u00f4ng tr\u00f9ng l\u1eb7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Co_tinh_luy_thoai_so_voi_thu_nhap\" >C\u00f3 t\u00ednh l\u0169y tho\u00e1i so v\u1edbi thu nh\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Nguyen_tac_diem_den\" >Nguy\u00ean t\u1eafc \u0111i\u1ec3m \u0111\u1ebfn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Pham_vi_dieu_tiet_rong\" >Ph\u1ea1m vi \u0111i\u1ec1u ti\u1ebft r\u1ed9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Vai_tro_cua_thue_VAT\" >Vai tr\u00f2 c\u1ee7a thu\u1ebf VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Trong_luu_thong_hang_hoa\" >Trong l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Trong_quan_ly_kinh_te_Nha_nuoc\" >Trong qu\u1ea3n l\u00fd kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Doi_tuong_chiu_thue_va_khong_chiu_thue_VAT\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Doi_tuong_chiu_thue_VAT\" >\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Doi_tuong_khong_chiu_thue_VAT\" >\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Muc_thue_VAT_thue_GTGT_ap_dung_cho_tung_nganh_nghe\" >M\u1ee9c thu\u1ebf VAT (thu\u1ebf GTGT) \u00e1p d\u1ee5ng cho t\u1eebng ng\u00e0nh ngh\u1ec1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Muc_thue_suat_GTGT_0\" >M\u1ee9c thu\u1ebf su\u1ea5t GTGT 0%\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Muc_thue_suat_GTGT_5\" >M\u1ee9c thu\u1ebf su\u1ea5t GTGT 5%\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Muc_thue_suat_GTGT_10\" >M\u1ee9c thu\u1ebf su\u1ea5t GTGT 10%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Hoan_thue_gia_tri_gia_tang_VAT_nhu_the_nao\" >Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Dieu_kien_va_thoi_gian_de_duoc_hoan_thue_VAT\" >\u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Dieu_kien_hoan_thue_GTGT\" >\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Thoi_gian_hoan_thue_VAT\" >Th\u1eddi gian ho\u00e0n thu\u1ebf VAT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Cach_tinh_thue_gia_tri_gia_tang_VAT_hien_nay\" >C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT hi\u1ec7n nay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Cach_tinh_VAT_theo_phuong_phap_khau_tru\" >C\u00e1ch t\u00ednh VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Cach_tinh_VAT_theo_phuong_phap_truc_tiep\" >C\u00e1ch t\u00ednh VAT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Mot_so_cau_hoi_thuong_gap_ve_thue_VAT\" >M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Y_nghia_cua_thue_suat_thue_VAT_0\" >\u00dd ngh\u0129a c\u1ee7a thu\u1ebf su\u1ea5t thu\u1ebf VAT 0%?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Thue_VAT_dau_vao_va_dau_ra_la_gi\" >Thu\u1ebf VAT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.ckconitsha.com\/vn\/vat-la-gi-tong-quan-ve-thue-gia-tri-gia-tang-thue-gtgt\/#Phan_biet_hoa_do_VAT_GTGT_va_hoa_don_ban_hang\" >Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u1ecf VAT (GTGT) v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify\">VAT ph\u1ea7n l\u1edbn l\u00e0 m\u1ed9t s\u00e1ng t\u1ea1o c\u1ee7a ch\u00e2u \u00c2u, \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u b\u1edfi c\u01a1 quan thu\u1ebf c\u1ee7a Ph\u00e1p Maurice Laur\u00e9 v\u00e0o n\u0103m 1954. H\u01a1n 170 qu\u1ed1c gia tr\u00ean to\u00e0n th\u1ebf gi\u1edbi \u0111\u00e1nh thu\u1ebf VAT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5. Thu\u1ebf VAT \u0111\u01b0\u1ee3c \u0111\u00e1nh v\u00e0o t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p t\u1ea1i m\u1ed7i th\u1eddi \u0111i\u1ec3m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i v\u00e0 b\u00e1n h\u00e0ng.<\/p>\n<h2 id=\"vat-la-gi\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"VAT_la_gi\"><\/span>VAT l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">VAT (t\u00ean ti\u1ebfng Anh:\u00a0Value Added Tax) l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (Thu\u1ebf GTGT), m\u1ed9t lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a m\u1ed9t s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5 t\u1eeb qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn khi t\u1edbi tay ng\u01b0\u1eddi ti\u00eau d\u00f9ng, \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo m\u1ee9c \u0111\u1ed9 ti\u00eau th\u1ee5 h\u00e0ng ho\u00e1\/ d\u1ecbch v\u1ee5. Thu\u1ebf ph\u00ed VAT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi, bao g\u1ed3m c\u1ea3 Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify\">M\u1ee9c thu\u1ebf VAT th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (ho\u1eb7c gi\u00e1 mua v\u00e0o), t\u1ee9c l\u00e0 gi\u00e1 tr\u1ecb m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 &#8220;gia t\u0103ng&#8221; cho s\u1ea3n ph\u1ea9m. Do \u0111\u00f3, ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng th\u1ef1c s\u1ef1 ch\u1ecbu ph\u1ea7n thu\u1ebf VAT, trong khi c\u00e1c doanh nghi\u1ec7p tham gia v\u00e0o chu\u1ed7i cung \u1ee9ng ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 thu v\u00e0 n\u1ed9p thu\u1ebf n\u00e0y v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify\">M\u1ee9c thu\u1ebf VAT c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo qu\u1ed1c gia v\u00e0 lo\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5. Ngo\u00e0i ra, m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 nh\u1ea5t \u0111\u1ecbnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t gi\u1ea3m nh\u1eb1m khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ti\u00eau d\u00f9ng trong l\u0129nh v\u1ef1c \u0111\u00f3.<\/p>\n<p style=\"text-align: justify\">V\u00ed d\u1ee5 \u0111\u01a1n gi\u1ea3n v\u1ec1 Thu\u1ebf VAT:<\/p>\n<p style=\"text-align: justify\">Doanh nghi\u1ec7p b\u00e1n cu\u1ed1n s\u00e1ch v\u1edbi gi\u00e1 tr\u01b0\u1edbc thu\u1ebf l\u00e0 65.000 \u0111\u1ed3ng. Theo c\u00f4ng th\u1ee9c: S\u1ed1 ti\u1ec1n sau thu\u1ebf = S\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf (g\u1ed1c) * (ti\u1ec1n g\u1ed1c + %VAT)<\/p>\n<p style=\"text-align: justify\">S\u1ed1 ti\u1ec1n sau thu\u1ebf = 65.000 * (65.000 + 8%) = 70.200<\/p>\n<p style=\"text-align: justify\">Nh\u01b0 v\u1eady, t\u1ed5ng gi\u00e1 tr\u1ecb cu\u1ed1n s\u00e1ch sau thu\u1ebf l\u00e0 70.200 \u0111\u1ed3ng. Theo \u0111\u00f3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i s\u1ebd tr\u1ea3 70.200 \u0111\u1ed3ng cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi b\u00e1n sau \u0111\u00f3 n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf 5.200 \u0111\u1ed3ng n\u00e0y l\u00ean c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"VAT l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/1-khai-niem-ve-thue-vat.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"dac-diem-cua-thue-gia-tri-gia-tang-vat\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Dac_diem_cua_thue_gia_tri_gia_tang_VAT\"><\/span>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Lo\u1ea1i thu\u1ebf gi\u00e1n thu<\/li>\n<li>Thu\u1ebf ti\u00eau d\u00f9ng nhi\u1ec1u giai \u0111o\u1ea1n, kh\u00f4ng tr\u00f9ng l\u1eb7p<\/li>\n<li>C\u00f3 t\u00ednh l\u0169y tho\u00e1i so v\u1edbi thu nh\u1eadp<\/li>\n<li>Nguy\u00ean t\u1eafc \u0111i\u1ec3m \u0111\u1ebfn<\/li>\n<li>Ph\u1ea1m vi \u0111i\u1ec1u ti\u1ebft r\u1ed9ng<\/li>\n<\/ol>\n<h3 id=\"loai-thue-gian-thu\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Loai_thue_gian_thu\"><\/span>Lo\u1ea1i thu\u1ebf gi\u00e1n thu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">VAT l\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c thu v\u00e0o t\u1eeb kh\u00e2u ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd n\u1ed9p thu\u1ebf VAT cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc. Trong khi \u0111\u00f3, ng\u01b0\u1eddi ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5 cu\u1ed1i c\u00f9ng s\u1ebd l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT.<\/p>\n<h3 id=\"thue-tieu-dung-nhieu-giai-doan-khong-trung-lap\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Thue_tieu_dung_nhieu_giai_doan_khong_trung_lap\"><\/span>Thu\u1ebf ti\u00eau d\u00f9ng nhi\u1ec1u giai \u0111o\u1ea1n, kh\u00f4ng tr\u00f9ng l\u1eb7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Thu\u1ebf VAT \u0111\u00e1nh v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c giai \u0111o\u1ea1n lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 \u0111\u1ebfn qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 t\u1eeb ng\u01b0\u1eddi ti\u00eau d\u00f9ng. Tuy nhi\u00ean, ch\u1ec9 t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a m\u1ed7i giai \u0111o\u1ea1n lu\u00e2n chuy\u1ec3n c\u1ee7a s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5 v\u00e0 kh\u00f4ng b\u1ecb tr\u00f9ng l\u1eb7p.<\/p>\n<h3 id=\"co-tinh-luy-thoai-so-voi-thu-nhap\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Co_tinh_luy_thoai_so_voi_thu_nhap\"><\/span>C\u00f3 t\u00ednh l\u0169y tho\u00e1i so v\u1edbi thu nh\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Thu\u1ebf VAT \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a v\u00e0o gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 m\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng ph\u1ea3i tr\u1ea3. Do \u0111\u00f3, khi thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u0103ng l\u00ean th\u00ec t\u1ef7 l\u1ec7 thu\u1ebf VAT ph\u1ea3i tr\u1ea3 so v\u1edbi thu nh\u1eadp s\u1ebd gi\u1ea3m \u0111i.<\/p>\n<h3 id=\"nguyen-tac-diem-den\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_diem_den\"><\/span>Nguy\u00ean t\u1eafc \u0111i\u1ec3m \u0111\u1ebfn<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u0103n c\u1ee9 v\u00e0o qu\u1ed1c gia, c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 m\u00e0 thu\u1ebf VAT s\u1ebd kh\u00f4ng d\u1ef1a v\u00e0o ngu\u1ed3n g\u1ed1c t\u1ea1o ra s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5. Quy\u1ec1n \u0111\u00e1nh thu\u1ebf VAT s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ed7i qu\u1ed1c gia &#8211; n\u01a1i m\u00e0 s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t.<\/p>\n<h3 id=\"pham-vi-dieu-tiet-rong\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_tiet_rong\"><\/span>Ph\u1ea1m vi \u0111i\u1ec1u ti\u1ebft r\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Thu\u1ebf VAT \u0111\u00e1nh v\u00e0o h\u1ea7u h\u1ebft h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 \u0111\u1eddi s\u1ed1ng c\u1ee7a con ng\u01b0\u1eddi. Ch\u1ec9 c\u00f3 s\u1ed1 \u00edt l\u01b0\u1ee3ng h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf VAT theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n<p style=\"text-align: justify\"><em>&gt;&gt; <\/em>\u0110\u1ecdc th\u00eam<em>:\u00a0Thu\u1ebf l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m, ph\u00e2n lo\u1ea1i v\u00e0 vai tr\u00f2 c\u1ee7a thu\u1ebf<\/em><\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/2-dac-diem-cua-thue-vat.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"vai-tro-cua-thue-vat\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_thue_VAT\"><\/span>Vai tr\u00f2 c\u1ee7a thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Thu\u1ebf VAT \u0111\u00f3ng vai tr\u00f2 c\u1ed1t l\u00f5i trong vi\u1ec7c t\u00e0i tr\u1ee3 ng\u00e2n s\u00e1ch, \u0111i\u1ec1u ti\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, h\u1ed7 tr\u1ee3 cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. Vai tr\u00f2 c\u1ee7a thu\u1ebf VAT ph\u1ea3i k\u1ec3 \u0111\u1ebfn nh\u01b0 sau:<\/p>\n<ol>\n<li>Trong l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a<\/li>\n<li>Trong qu\u1ea3n l\u00fd kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ol>\n<h3 id=\"trong-luu-thong-hang-hoa\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Trong_luu_thong_hang_hoa\"><\/span>Trong l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">\n<p>Ki\u1ec3m so\u00e1t gi\u00e1 c\u1ea3 s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5, \u0111\u1ea3m b\u1ea3o gi\u00e1 b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n k\u1ef9 l\u01b0\u1ee1ng, h\u1ee3p l\u00fd, kh\u00f4ng tr\u1ee5c l\u1ee3i th\u00eam c\u00e1c kho\u1ea3n kh\u00f4ng c\u1ea7n thi\u1ebft<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>H\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng thu\u1ebf ch\u1ed3ng thu\u1ebf b\u1eb1ng c\u01a1 ch\u1ebf tr\u1eeb l\u1ea1i c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf c\u00e1c giai \u0111o\u1ea1n tr\u01b0\u1edbc. Vi\u1ec7c n\u00e0y gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 thu\u1ebf nhi\u1ec1u l\u1ea7n tr\u00ean c\u00f9ng m\u1ed9t s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5, l\u00e0m l\u00e3ng ph\u00ed t\u00e0i nguy\u00ean, t\u0103ng gi\u00e1 th\u00e0nh m\u1ed9t c\u00e1ch kh\u00f4ng h\u1ee3p l\u00fd<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Gi\u00fap \u1ed5n \u0111\u1ecbnh gi\u00e1 c\u1ea3, cung c\u1ea5p cho doanh nghi\u1ec7p d\u1eef li\u1ec7u \u0111\u1ec3 t\u00ednh to\u00e1n, l\u1eadp k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, kinh doanh v\u1edbi gi\u00e1 th\u00e0nh h\u1ee3p l\u00fd. \u0110i\u1ec1u n\u00e0y c\u0169ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i \u0111\u1ec3 doanh nghi\u1ec7p tham gia v\u00e0o qu\u00e1 tr\u00ecnh l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a, th\u00fac \u0111\u1ea9y xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"trong-quan-ly-kinh-te-nha-nuoc\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Trong_quan_ly_kinh_te_Nha_nuoc\"><\/span>Trong qu\u1ea3n l\u00fd kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">\n<p>VAT \u0111\u00f3ng g\u00f3p m\u1ed9t kho\u1ea3n l\u1edbn v\u00e0 \u1ed5n \u0111\u1ecbnh v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i. Vi\u1ec7c qu\u1ea3n l\u00fd thu thu\u1ebf VAT c\u0169ng nhanh ch\u00f3ng h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c. B\u1edfi Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u1ea7n ph\u1ea3i qua b\u01b0\u1edbc \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>G\u00f3p ph\u1ea7n ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng th\u1ea5t thu thu\u1ebf, th\u00fac \u0111\u1ea9y tinh th\u1ea7n t\u1ef1 gi\u00e1c, ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>B\u1ea3o v\u1ec7 ng\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh trong n\u01b0\u1edbc nh\u1edd vi\u1ec7c gi\u1ea3m thi\u1ec3u s\u1ef1 c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Thu\u1ebf VAT \u0111\u00f3ng m\u1ed9t vai tr\u00f2 c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u1ea3i thi\u1ec7n ho\u1ea1t \u0111\u1ed9ng h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, th\u00fac \u0111\u1ea9y qu\u00e1 tr\u00ecnh mua b\u00e1n k\u00e8m h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Vai tr\u00f2 c\u1ee7a thu\u1ebf VAT\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/3-vai-tro-cua-thue-vat.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"doi-tuong-chiu-thue-va-khong-chiu-thue-vat\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_va_khong_chiu_thue_VAT\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT<\/li>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT<\/li>\n<\/ol>\n<h3 id=\"doi-tuong-chiu-thue-vat\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_VAT\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Theo Kho\u1ea3n 4 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT l\u00e0 c\u00e1c doanh nghi\u1ec7p, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a. Khi h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n ra th\u1ecb tr\u01b0\u1eddng, thu\u1ebf VAT \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5 \u0111\u00f3. Sau \u0111\u00f3, ng\u01b0\u1eddi ti\u00eau d\u00f9ng mua, thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n th\u00ec s\u1ed1 ti\u1ec1n mua \u0111\u00f3 \u0111\u00e3 bao g\u1ed3m thu\u1ebf VAT. Ng\u01b0\u1eddi b\u00e1n s\u1ebd l\u1ea5y s\u1ed1 ti\u1ec1n \u0111\u00f3 v\u00e0 n\u1ed9p l\u00ean cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3 id=\"doi-tuong-khong-chiu-thue-vat\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Doi_tuong_khong_chiu_thue_VAT\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT kh\u00e1 nhi\u1ec1u, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, Th\u00f4ng t\u01b0 26\/2015\/TT-BTC, Th\u00f4ng t\u01b0 130\/2016\/TT-BT, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u01b0:<\/p>\n<ul>\n<li style=\"text-align: justify\">\n<p>S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng do c\u00e1c c\u00e1c nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, b\u00e1n ra<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>S\u1ea3n ph\u1ea9m mu\u1ed1i \u0111\u01b0\u1ee3c l\u00e0m t\u1eeb n\u01b0\u1edbc bi\u1ec3n, mu\u1ed1i m\u1ecf trong t\u1ef1 nhi\u00ean, mu\u1ed1i i-\u1ed1t, mu\u1ed1i tinh,&#8230;<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i, bao g\u1ed3m tr\u1ee9ng gi\u1ed1ng, c\u00e2y gi\u1ed1ng, h\u1ea1t gi\u1ed1ng, con gi\u1ed1ng, tinh d\u1ecbch, ph\u00f4i,&#8230;<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>C\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p nh\u01b0 t\u01b0\u1edbi ti\u00eau, c\u00e0y b\u1eeba, n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng,&#8230;<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Nh\u00e0 \u1edf thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ed9c T\u00e0i ch\u00ednh &#8211; ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n,&#8230;<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>C\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m li\u00ean quan \u0111\u1ebfn con ng\u01b0\u1eddi nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe; b\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng, c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p, b\u1ea3o hi\u1ec3m t\u00e0u thuy\u1ec1n, c\u00e1c d\u1ee5ng c\u1ee5 c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 \u0111\u00e1nh b\u1eaft th\u1ee7y h\u1ea3i s\u1ea3n,&#8230;<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>C\u00e1c d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch, Internet theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a ch\u00ednh ph\u1ee7,&#8230;<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>\u2026<\/p>\n<\/li>\n<\/ul>\n<h2 id=\"muc-thue-vat-ap-dung-cho-tung-nganh-nghe\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Muc_thue_VAT_thue_GTGT_ap_dung_cho_tung_nganh_nghe\"><\/span>M\u1ee9c thu\u1ebf VAT (thu\u1ebf GTGT) \u00e1p d\u1ee5ng cho t\u1eebng ng\u00e0nh ngh\u1ec1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 130\/2016\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ol>\n<li>M\u1ee9c thu\u1ebf su\u1ea5t 0%\u00a0<\/li>\n<li>M\u1ee9c thu\u1ebf su\u1ea5t 5%\u00a0<\/li>\n<li>M\u1ee9c thu\u1ebf su\u1ea5t 10%<\/li>\n<\/ol>\n<h3 id=\"muc-thue-suat-0\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Muc_thue_suat_GTGT_0\"><\/span>M\u1ee9c thu\u1ebf su\u1ea5t GTGT 0%\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">M\u1ee9c thu\u1ebf VAT 0% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, ngo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<ul>\n<li style=\"text-align: justify\">\n<p>Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra qu\u1ed1c t\u1ebf<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>B\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>T\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c nh\u01b0ng ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c.<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"muc-thue-suat-5\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Muc_thue_suat_GTGT_5\"><\/span>M\u1ee9c thu\u1ebf su\u1ea5t GTGT 5%\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">M\u1ee9c thu\u1ebf VAT 5% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1\/ d\u1ecbch v\u1ee5 ti\u00eau bi\u1ec3u nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">\n<p>N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 sinh ho\u1ea1t, s\u1ea3n xu\u1ea5t<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, c\u00e1c lo\u1ea1i th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn, tr\u1eeb c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Qu\u1eb7ng s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n, thu\u1ed1c ph\u00f2ng s\u00e2u b\u1ec7nh, ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>D\u1ecbch v\u1ee5 n\u1ea1o v\u00e9t k\u00eanh m\u01b0\u01a1ng, ao h\u1ed3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, nu\u00f4i tr\u1ed3ng, ch\u0103m s\u00f3c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y, s\u01a1 ch\u1ebf v\u00e0 b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng ch\u01b0a qua ch\u1ebf bi\u1ebfn, l\u00e2m s\u1ea3n tr\u1eeb g\u1ed7, m\u0103ng v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>\u0110\u01b0\u1eddng v\u00e0 c\u00e1c ph\u1ee5 ph\u1ea9m trong \u0111\u01b0\u1eddng<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"muc-thue-suat-10\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Muc_thue_suat_GTGT_10\"><\/span>M\u1ee9c thu\u1ebf su\u1ea5t GTGT 10%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u00c1p d\u1ee5ng c\u00e1c t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 \u1edf c\u00e1c kh\u00e2u s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u, gia c\u00f4ng ho\u1eb7c kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<p style=\"text-align: justify\">\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i ph\u1ebf ph\u1ea9m, ph\u1ebf li\u1ec7u trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c thu h\u1ed3i l\u1ea1i \u0111\u1ec3 t\u00e1i ch\u1ebf v\u00e0 s\u1eed d\u1ee5ng l\u1ea1i, khi b\u00e1n ra \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf VAT theo thu\u1ebf su\u1ea5t c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m b\u00e1n ra.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"M\u1ee9c thu\u1ebf VAT \u00e1p d\u1ee5ng cho t\u1eebng ng\u00e0nh ngh\u1ec1\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/4-muc-ap-dung-thue-vat.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"hoan-thue-vat-nhu-the-nao\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Hoan_thue_gia_tri_gia_tang_VAT_nhu_the_nao\"><\/span>Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Ho\u00e0n thu\u1ebf VAT l\u00e0 vi\u1ec7c d\u00f9ng ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 ho\u00e0n tr\u1ea3 cho doanh nghi\u1ec7p s\u1ed1 thu\u1ebf VAT \u0111\u00e3 thu v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ho\u1eb7c sai m\u1ee9c quy \u0111\u1ecbnh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify\">\n<p>Sau qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf VAT n\u1ed9p d\u01b0<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Khi s\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n s\u1ed1 VAT \u0111\u1ea7u ra (\u00c1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3)<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>\u00c1p d\u1ee5ng sai \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ho\u1eb7c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf VAT.<\/p>\n<\/li>\n<\/ul>\n<h2 id=\"dieu-kien-va-thoi-gian-de-duoc-hoan-thue-vat\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Dieu_kien_va_thoi_gian_de_duoc_hoan_thue_VAT\"><\/span>\u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\u0110i\u1ec1u ki\u1ec7n<\/li>\n<li>Th\u1eddi gian ho\u00e0n thu\u1ebf VAT<\/li>\n<\/ol>\n<h3 id=\"dieu-kien\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Dieu_kien_hoan_thue_GTGT\"><\/span>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">\n<p>Doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf VAT \u00e2m li\u00ean t\u1ee5c t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 200 tri\u1ec7u tr\u1edf l\u00ean (\u00c1p d\u1ee5ng v\u1edbi c\u00e1c doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u)<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Doanh nghi\u1ec7p thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00f3a \u0111\u01a1n v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n l\u00e0 tr\u00ean 20 tri\u1ec7u<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ea7u v\u00e0o minh b\u1ea1ch<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n h\u00e0ng h\u00f3a xu\u1ea5t \u2013 nh\u1eadp kh\u1ea9u.<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Doanh nghi\u1ec7p ch\u1ee9ng minh m\u1ed9t c\u00e1ch minh b\u1ea1ch ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n qua ng\u00e2n h\u00e0ng, v\u1edbi t\u1eebng \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u, t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n.<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"thoi-gian-hoan-thue-vat\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Thoi_gian_hoan_thue_VAT\"><\/span>Th\u1eddi gian ho\u00e0n thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">\n<p>Ho\u00e0n thu\u1ebf tr\u01b0\u1edbc v\u00e0 ki\u1ec3m tra sau: Trong v\u00f2ng 15 ng\u00e0y t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p ch\u1ea5p h\u00e0nh nghi\u00eam ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Ki\u1ec3m tra tr\u01b0\u1edbc v\u00e0 ho\u00e0n thu\u1ebf sau: Trong v\u00f2ng 60 ng\u00e0y l\u00e0m vi\u1ec7c, t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7; ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u ho\u1eb7c l\u1ea7n 2 n\u1ebfu h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u00f3 nhi\u1ec1u thi\u1ebfu s\u00f3t.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"\u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/5-doi-tuong-va-thoi-gian-hoan-thue-vat.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"cach-tinh-thue-vat-hien-nay\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_gia_tri_gia_tang_VAT_hien_nay\"><\/span>C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT hi\u1ec7n nay<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>C\u00e1ch t\u00ednh VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\u00a0<\/li>\n<li>C\u00e1ch t\u00ednh VAT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/li>\n<\/ol>\n<h3 id=\"cach-tinh-vat-theo-phuong-phap-khau-tru\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cach_tinh_VAT_theo_phuong_phap_khau_tru\"><\/span>C\u00e1ch t\u00ednh VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">S\u1ed1 thu\u1ebf VAT c\u1ea7n n\u1ed9p = S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u ra \u2013 S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p style=\"text-align: justify\">Trong \u0111\u00f3:<\/p>\n<ul>\n<li style=\"text-align: justify\">S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u ra: l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf VAT c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n ra v\u00e0 ghi tr\u1ef1c ti\u1ebfp v\u00e0o h\u00f3a \u0111\u01a1n, v\u1edbi c\u00f4ng th\u1ee9c t\u00ednh:\u00a0<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Thu\u1ebf VAT tr\u00ean h\u00f3a \u0111\u01a1n = Gi\u00e1 thu\u1ebf c\u00e1c s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5 b\u00e1n ra x Thu\u1ebf su\u1ea5t thu\u1ebf VAT c\u00e1c s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5 \u0111\u00f3<\/p>\n<ul>\n<li style=\"text-align: justify\">S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf VAT \u0111\u00e3 ghi tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng khi mua h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf VAT.<\/li>\n<\/ul>\n<h3 id=\"cach-tinh-vat-theo-phuong-phap-truc-tiep\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cach_tinh_VAT_theo_phuong_phap_truc_tiep\"><\/span>C\u00e1ch t\u00ednh VAT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">S\u1ed1 thu\u1ebf VAT c\u1ea7n n\u1ed9p = T\u1ef7 l\u1ec7 (%) x Doanh thu<\/p>\n<p style=\"text-align: justify\">Trong \u0111\u00f3<\/p>\n<ul>\n<li style=\"text-align: justify\">\n<p>T\u1ef7 l\u1ec7 (%) \u0111\u1ec3 t\u00ednh thu\u1ebf VAT theo doanh thu t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3<\/p>\n<\/li>\n<li style=\"text-align: justify\">\n<p>Doanh thu x\u00e1c \u0111\u1ecbnh nh\u1eb1m t\u00ednh thu\u1ebf VAT l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi tr\u1ef1c ti\u1ebfp tr\u00ean \u0111\u01a1n h\u00e0ng, \u00e1p d\u1ee5ng v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf VAT. Trong \u0111\u00f3, bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 thu hay ph\u00ed thu th\u00eam m\u00e0 c\u00e1c c\u01a1 s\u1edf kinh doanh s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf VAT hi\u1ec7n nay\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/6-cach-tinh-thue-vat.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"mot-so-cau-hoi-thuong-gap-ve-thue-vat\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Mot_so_cau_hoi_thuong_gap_ve_thue_VAT\"><\/span>M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\u00dd ngh\u0129a c\u1ee7a thu\u1ebf su\u1ea5t thu\u1ebf VAT 0%?<\/li>\n<li>Thu\u1ebf VAT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra l\u00e0 g\u00ec?<\/li>\n<li>Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u1ecf VAT v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng?<\/li>\n<\/ol>\n<h3 id=\"y-nghia-cua-thue-suat-thue-vat-0\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_thue_suat_thue_VAT_0\"><\/span>\u00dd ngh\u0129a c\u1ee7a thu\u1ebf su\u1ea5t thu\u1ebf VAT 0%?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Thu\u1ebf su\u1ea5t thu\u1ebf VAT 0% mang \u00fd ngh\u0129a khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, th\u00fac \u0111\u1ea9y c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, t\u1ea1o thu\u1eadn l\u1ee3i c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/p>\n<h3 id=\"thue-vat-dau-vao-va-dau-ra-la-gi\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Thue_VAT_dau_vao_va_dau_ra_la_gi\"><\/span>Thu\u1ebf VAT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">Thu\u1ebf VAT \u0111\u1ea7u ra l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf VAT h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/li>\n<li style=\"text-align: justify\">Thu\u1ebf VAT \u0111\u1ea7u v\u00e0o l\u00e0 t\u1ed5ng thu\u1ebf VAT c\u1ee7a h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 mua v\u00e0o ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<\/ul>\n<h3 id=\"phan-biet-hoa-do-vat-va-hoa-don-ban-hang\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Phan_biet_hoa_do_VAT_GTGT_va_hoa_don_ban_hang\"><\/span>Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u1ecf VAT (GTGT) v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table cellpadding=\"5\" cellspacing=\"0\">\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>Ph\u00e2n bi\u1ec7t<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">H\u00f3a \u0111\u01a1n VAT<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>N\u1ed9i dung<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Bao g\u1ed3m c\u00e1c th\u00f4ng tin c\u1ee5 th\u1ec3 v\u1ec1 doanh nghi\u1ec7p v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf VAT \u0111\u00e3 n\u1ed9p<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Bao g\u1ed3m c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ea3n ph\u1ea9m\/ d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n, gi\u00e1 c\u1ea3 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>H\u00ecnh th\u1ee9c k\u00ea khai<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">K\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Ch\u1ec9 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>M\u1ee5c \u0111\u00edch<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Ch\u1ee9ng minh vi\u1ec7c \u0111\u00e3 n\u1ed9p thu\u1ebf VAT cho c\u01a1 quan thu\u1ebf.<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Ch\u1ee9ng minh vi\u1ec7c b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 th\u1ecfa thu\u1eadn gi\u00e1 tr\u1ecb giao d\u1ecbch gi\u1eefa hai b\u00ean<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p>T\u00ednh ch\u1ea5t ph\u00e1p l\u00fd<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Mang t\u00ednh ch\u1ea5t ph\u00e1p l\u00fd r\u1ea5t quan tr\u1ecdng v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i l\u01b0u tr\u1eef trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t ph\u00e1p l\u00fd quan tr\u1ecdng VAT v\u00e0 c\u00f3 th\u1ec3 b\u1ecb b\u1ecf qua n\u1ebfu kh\u00f4ng c\u1ea7n thi\u1ebft<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"text-align: justify\">Do t\u00e1c \u0111\u1ed9ng c\u1ee7a \u0111\u1ea1i d\u1ecbch Covid, v\u1edbi m\u1ee5c ti\u00eau k\u00edch c\u1ea7u ti\u00eau d\u00f9ng \u0111\u1ec3 ph\u1ee5c h\u1ed3i, ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 101\/2023\/QH15, Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP \u0111\u1ec3 \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf VAT t\u1eeb 10% xu\u1ed1ng c\u00f2n 8%. Hi\u1ec7n nay, m\u1ed9t s\u1ed1 th\u00f4ng tin v\u1ec1 thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 thay \u0111\u1ed5i, h\u00e3y c\u1eadp nh\u1eadt li\u00ean t\u1ee5c t\u1ea1i C\u1ee5c Thu\u1ebf Vi\u1ec7t Nam \u0111\u1ec3 theo d\u00f5i v\u00e0 tham kh\u1ea3o th\u00eam.<\/p>\n<p style=\"text-align: justify\">C\u00e1c ch\u1ee7 \u0111\u1ec1 li\u00ean quan:<\/p>\n<ul>\n<li style=\"text-align: justify\">B\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i v\u00e0 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o thu\u1ebf<\/li>\n<li style=\"text-align: justify\">K\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec? M\u00f4 t\u1ea3 nhi\u1ec7m v\u1ee5 &amp; c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/li>\n<li style=\"text-align: justify\">Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec? C\u00e1c b\u1eadc thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p m\u1edbi nh\u1ea5t 2024<\/li>\n<\/ul>\n<p>Ngu\u1ed3n: <a href=\"https:\/\/www.ckconitsha.com\/vn\/\">https:\/\/www.ckconitsha.com\/vn\/<\/a> T\u00e1c gi\u1ea3: <a href=\"https:\/\/www.ckconitsha.com\/vn\/author\/nguyenlandung\">Nguy\u1ec5n L\u00e2n d\u0169ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>VAT ph\u1ea7n l\u1edbn l\u00e0 m\u1ed9t s\u00e1ng t\u1ea1o c\u1ee7a ch\u00e2u \u00c2u, \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u b\u1edfi c\u01a1 quan thu\u1ebf c\u1ee7a Ph\u00e1p Maurice Laur\u00e9 v\u00e0o n\u0103m 1954. H\u01a1n 170 qu\u1ed1c gia tr\u00ean to\u00e0n th\u1ebf gi\u1edbi \u0111\u00e1nh thu\u1ebf VAT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5. Thu\u1ebf VAT \u0111\u01b0\u1ee3c \u0111\u00e1nh v\u00e0o t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p t\u1ea1i m\u1ed7i th\u1eddi \u0111i\u1ec3m&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-7414","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/7414","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=7414"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/7414\/revisions"}],"predecessor-version":[{"id":7743,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/7414\/revisions\/7743"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=7414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=7414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=7414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}