{"id":3274,"date":"2025-08-21T11:39:27","date_gmt":"2025-08-21T04:39:27","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/nhung-diem-doanh-nghiep-can-luu-y-ve-thue-gtgt-nam-2025\/"},"modified":"2025-08-21T11:48:21","modified_gmt":"2025-08-21T04:48:21","slug":"nhung-diem-doanh-nghiep-can-luu-y-ve-thue-gtgt-nam-2025","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/nhung-diem-doanh-nghiep-can-luu-y-ve-thue-gtgt-nam-2025\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd v\u1ec1 Thu\u1ebf GTGT n\u0103m 2025"},"content":{"rendered":"\n<p>K\u00ednh g\u1eedi Qu\u00fd Doanh nghi\u1ec7p, <\/p>\n\n<p>T\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2025, Lu\u1eadt Thu\u1ebf GTGT 2024, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf GTGT. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf GTGT, c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/p>\n\n<p><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT<\/strong><\/p>\n\n<p><strong>Ai ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong><strong>?<\/strong> Bao g\u1ed3m: doanh nghi\u1ec7p trong n\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u1ed9c c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb\/x\u00e3 h\u1ed9i, v\u00e0 \u0111\u1eb7c bi\u1ec7t, <strong>nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/strong> kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ec1n t\u1ea3ng s\u1ed1 t\u1ea1i Vi\u1ec7t Nam (kh\u1ea5u tr\u1eeb\/n\u1ed9p thay qua t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam).<\/p>\n\n<p><strong>L\u01b0u \u00fd:<\/strong> Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u00ecnh thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf. C\u00f3 th\u1ec3 th\u1ea5y tr\u01b0\u1edbc 1\/7\/2025: C\u00e1c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp. Tuy nhi\u00ean sau 1\/7\/2025: Lu\u1eadt Thu\u1ebf GTGT 2024 (\u0110i\u1ec1u 2) m\u1edf r\u1ed9ng ph\u1ea1m vi ng\u01b0\u1eddi n\u1ed9p th\u1ebf th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (TM\u0110T), ho\u1eb7c kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, d\u00f9 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa; S\u00e0n TM\u0110T <strong>ph\u1ea3i kh\u1ea5u tr\u1eeb<\/strong> v\u00e0 n\u1ed9p thay thu\u1ebf GTGT cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 t\u1eeb nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa ph\u1ea3i n\u1ed9p thu\u1ebf GTGT thay.   <\/p>\n\n<p><strong><em>M\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng <\/em><\/strong><em>Cao \u0111\u1ed1i v\u1edbi c\u00e1c <strong>ng\u00e0nh ngh\u1ec1 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng li\u00ean quan \u0111\u1ebfn S\u00e0n TM\u0110T v\u00e0 d\u1ecbch v\u1ee5 s\u1ed1<\/strong>, ph\u1ea3i <\/em><em>\u0111\u1ea7u t\u01b0 h\u1ec7 th\u1ed1ng \u0111\u1ec3<\/em><em>\u0111\u0103ng k\u00fd, k\u00ea khai, v\u00e0 n\u1ed9p thu\u1ebf thay, ho\u1eb7c h\u1ed7 tr\u1ee3 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n. <strong>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/strong> nh\u01b0 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, CNTT ph\u1ea3i n\u1ed9p thu\u1ebf thay nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/em><\/p>\n\n<p><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong><\/p>\n\n<p>M\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>S\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf (l\u00e0m s\u1ea1ch, ph\u01a1i kh\u00f4, xay x\u00e1t, \u01b0\u1edbp l\u1ea1nh\u2026).<\/li>\n\n\n\n<li>Nh\u00e0 \u1edf thu\u1ed9c t\u00e0i s\u1ea3n c\u00f4ng do Nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n (v\u00ed d\u1ee5: c\u1ea5p t\u00edn d\u1ee5ng, kinh doanh ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n).<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 tang l\u1ec5, d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1, v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng d\u00f9ng v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a d\u00e2n ho\u1eb7c vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/li>\n<\/ul>\n\n<p><strong>L\u01b0u \u00fd:<\/strong> H\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf s\u1ebd <strong>kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, <\/strong> tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% (nh\u01b0 xu\u1ea5t kh\u1ea9u).<\/p>\n\n<p><strong><em>M\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng: <\/em><\/strong><em>Cao \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1eeb 1\/7\/2025 v\u1edbi th\u00e1ch th\u1ee9c cho doanh nghi\u1ec7p: Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o; R\u1ee7i ro b\u1ecb truy thu thu\u1ebf; Y\u00eau c\u1ea7u qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb ch\u1eb7t ch\u1ebd h\u01a1n; \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 b\u00e1n v\u00e0 l\u1ee3i nhu\u1eadn. Ng\u00e0nh ngh\u1ec1 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng l\u1edbn: N\u00f4ng nghi\u1ec7p, th\u1ee7y s\u1ea3n; Y t\u1ebf, gi\u00e1o d\u1ee5c v\u00e0 Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u v\u00e0 ph\u00e2n ph\u1ed1i. <\/em><\/p>\n\n<p><strong>3. Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/p>\n\n<p><strong>Quy \u0111\u1ecbnh m\u1edbi:<\/strong> Mua h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 (bao g\u1ed3m nh\u1eadp kh\u1ea9u) t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu mua nhi\u1ec1u l\u1ea7n trong ng\u00e0y, t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean c\u0169ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n\n\n\n<li>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 (b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3, thanh to\u00e1n \u1ee7y quy\u1ec1n qua b\u00ean th\u1ee9 ba, tr\u1ea3 ch\u1eadm\/tr\u1ea3 g\u00f3p) v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n\n<p><strong>L\u01b0u \u00fd:<\/strong> Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t quy tr\u00ecnh thanh to\u00e1n, \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u1eeb ch\u1ed1i kh\u1ea5u tr\u1eeb thu\u1ebf k\u1ec3 t\u1eeb 1\/7\/2025, so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n\n<p><strong><em>M\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng:<\/em><\/strong><em> Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3, \u0111\u1ed1i m\u1eb7t v\u1edbi th\u00e1ch th\u1ee9c l\u1edbn h\u01a1n do th\u00f3i quen s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t, c\u1ea7n \u0111\u1ea7u t\u01b0 th\u00eam v\u00e0o h\u1ec7 th\u1ed1ng thanh to\u00e1n v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1.<\/em><\/p>\n\n<p><strong>4. Gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT<\/strong><\/p>\n\n<p><strong>V\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 b\u00e1n ra: Gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT.<\/li>\n\n\n\n<li>H\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng: Gi\u00e1 t\u00ednh thu\u1ebf bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y nh\u01b0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/li>\n\n\n\n<li>H\u00e0ng nh\u1eadp kh\u1ea9u: Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 nh\u1eadp c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n\n<p><strong>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Xu\u1ea5t kh\u1ea9u: Khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/li>\n\n\n\n<li>Nh\u1eadp kh\u1ea9u: Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng: C\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi \u0111i\u1ec3m.<\/li>\n<\/ul>\n\n<p><strong>L\u01b0u \u00fd: <\/strong>Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf. Vi\u1ec7c lu\u1eadt h\u00f3a th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf v\u00e0 b\u1ed5 sung th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00fap minh b\u1ea1ch h\u01a1n, gi\u1ea3m tranh c\u00e3i trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra thu\u1ebf. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf m\u1edbi.  <\/p>\n\n<p><strong><em>M\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng: <\/em><\/strong><em>Trung b\u00ecnh, l\u00e0m t\u0103ng chi ph\u00ed \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u.<\/em><strong><em><\/em><\/strong><\/p>\n\n<p><strong>5. Thu\u1ebf su\u1ea5t GTGT<\/strong><\/p>\n\n<p><strong>Thu\u1ebf su\u1ea5t 0%<\/strong>: \u00c1p d\u1ee5ng cho h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, v\u00e0 t\u1edd khai h\u1ea3i quan.<\/p>\n\n<p><strong>Thu\u1ebf su\u1ea5t 5%: <\/strong>\u00c1p d\u1ee5ng cho ph\u00e2n b\u00f3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt, thi\u1ebft b\u1ecb y t\u1ebf\u2026.<\/p>\n\n<p><strong>Thu\u1ebf su\u1ea5t 10%: <\/strong>\u00c1p d\u1ee5ng cho c\u00e1c h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t).<\/p>\n\n<p><strong>L\u01b0u \u00fd : <\/strong>Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 danh m\u1ee5c h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang thu\u1ebf su\u1ea5t. Tr\u01b0\u1edbc 1\/7\/2025: Duy tr\u00ec 3 m\u1ee9c thu\u1ebf su\u1ea5t (0%, 5%, 10%), nh\u01b0ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% thi\u1ebfu chi ti\u1ebft. Sau 1\/7\/2025, v\u1eabn duy tr\u00ec c\u00e1c m\u1ee9c thu\u1ebf 0%, 5%, 10%, nh\u01b0ng b\u1ed5 sung chi ti\u1ebft danh m\u1ee5c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, bao g\u1ed3m d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt s\u1ed1 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, gia c\u00f4ng chuy\u1ec3n ti\u1ebfp. <\/p>\n\n<p><strong><em>M\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng: Trung b\u00ecnh <\/em><\/strong><em> \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5 s\u1ed1, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf. T\u00e1c \u0111\u1ed9ng nh\u1ecf \u0111\u1ed1i v\u1edbi ng\u00e0nh khai kho\u00e1ng, s\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng, v\u00e0 B\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng, b\u1ea3o hi\u1ec3m v\u00ec danh m\u1ee5c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 gi\u1ea3m chi ph\u00ed x\u00e1c minh t\u1ef7 l\u1ec7 gi\u00e1 th\u00e0nh.<\/em><\/p>\n\n<p><strong>6. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf<\/strong><\/p>\n\n<p><strong>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: <\/strong>\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb <strong>1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean<\/strong>, ho\u1eb7c t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd. Thu\u1ebf GTGT \u0111\u1ea7u ra tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7. <\/p>\n\n<p><strong>L\u01b0u \u00fd: Tr\u01b0\u1edbc 1\/7\/2025<\/strong>: Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 doanh thu l\u1edbn h\u01a1n 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, nh\u01b0ng kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 ph\u00e2n t\u00e1ch doanh thu. <strong>Sau 1\/7\/2025, Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong> y\u00eau c\u1ea7u doanh thu l\u1edbn h\u01a1n 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m v\u00e0 c\u00f3 s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7 (\u0110i\u1ec1u 12). Doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng nh\u01b0ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n\n<p><strong><em>M\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng: <\/em><\/strong><em>T\u00e1c \u0111\u1ed9ng t\u1eeb Trung b\u00ecnh \u0111\u1ebfn Cao \u0111\u1ed1i v\u1edbi <strong>Doanh nghi\u1ec7p nh\u1ecf<\/strong> c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % m\u1edbi, c\u00f3 th\u1ec3 l\u00e0m t\u0103ng chi ph\u00ed, Doanh nghi\u1ec7p \u0111a ng\u00e0nh ph\u1ea3i ph\u00e2n t\u00e1ch doanh thu r\u00f5 r\u00e0ng \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 cao nh\u1ea5t. <\/em>.<\/p>\n\n<p><strong>Ho\u00e0n thu\u1ebf: <\/strong>\u00c1p d\u1ee5ng khi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, ho\u1eb7c cho c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/p>\n\n<p><strong>L\u01b0u \u00fd: <\/strong>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u00e0 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb\/ho\u00e0n thu\u1ebf. Tr\u01b0\u1edbc 1\/7\/2025: Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT thi\u1ebfu chi ti\u1ebft, \u0111\u1eb7c bi\u1ec7t cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ho\u1eb7c thu\u1ebf su\u1ea5t 5%. H\u1ed3 s\u01a1 ph\u1ee9c t\u1ea1p, d\u1ec5 d\u1eabn \u0111\u1ebfn tranh ch\u1ea5p. Sau 1\/7\/2025: Ngh\u1ecb \u0111\u1ecbnh 181 v\u00e0 Th\u00f4ng t\u01b0 69 quy \u0111\u1ecbnh r\u00f5: H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 s\u1ea3n ph\u1ea9m thu\u1ebf su\u1ea5t 5% v\u00e0 \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf cho giao d\u1ecbch qua s\u00e0n TM\u0110T n\u01b0\u1edbc ngo\u00e0i.   <\/p>\n\n<p><strong><em>M\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng: <\/em><\/strong><em>T\u00e1c \u0111\u1ed9ng t\u1eeb Trung b\u00ecnh \u0111\u1ebfn Cao \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 <strong>Xu\u1ea5t kh\u1ea9u<\/strong>; Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ed1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb quy tr\u00ecnh ho\u00e0n thu\u1ebf minh b\u1ea1ch, nh\u01b0ng y\u00eau c\u1ea7u h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd h\u01a1n v\u00e0 S\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a thu\u1ebf su\u1ea5t 5%: C\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u1ef1c ph\u1ea9m, thu\u1ed1c, thi\u1ebft b\u1ecb y t\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 chi ti\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/em><\/p>\n\n<p><strong>7. H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed v\u00e0 Qu\u1ea3n L\u00fd Thu\u1ebf<\/strong><\/p>\n\n<p>H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed v\u00e0 Qu\u1ea3n L\u00fd Thu\u1ebf<br\/>S\u1eed d\u1ee5ng <strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf. Doanh nghi\u1ec7p n\u00ean ch\u1ecdn c\u00e1c nh\u00e0 cung c\u1ea5p uy t\u00edn \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u theo <strong>Th\u00f4ng t\u01b0 32\/2025.<\/strong> <\/p>\n\n<p><strong>L\u01b0u \u00fd: <\/strong>C\u1eadp nh\u1eadt quy tr\u00ecnh k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m v\u00e0 r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ec3 t\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u00e1nh r\u1ee7i ro khi ki\u1ec3m tra thu\u1ebf.<strong>Tr\u01b0\u1edbc 1\/7\/2025<\/strong>: Quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi c\u1ea5m (mua b\u00e1n h\u00f3a \u0111\u01a1n, l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng) c\u00f2n chung chung, thi\u1ebfu c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd m\u1ea1nh m\u1ebd. <strong>Sau 1\/7\/2025:<\/strong> Lu\u1eadt Thu\u1ebf GTGT 2024 (\u0110i\u1ec1u 13) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181 li\u1ec7t k\u00ea 8 h\u00e0nh vi b\u1ecb c\u1ea5m, nh\u01b0: Mua b\u00e1n h\u00f3a \u0111\u01a1n, l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng, Kh\u00f4ng truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 c\u01a1 quan thu\u1ebf, Gian l\u1eadn kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf.<\/p>\n\n<p><strong><em>M\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng: <\/em><\/strong><em>T\u00e1c \u0111\u1ed9ng Cao \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 ch\u1ecbu \u1ea3nh h\u01b0\u1edfng g\u1ed3m: Xu\u1ea5t kh\u1ea9u, x\u00e2y d\u1ef1ng, th\u01b0\u01a1ng m\u1ea1i: C\u00e1c ng\u00e0nh n\u00e0y th\u01b0\u1eddng xuy\u00ean kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf, d\u1ec5 b\u1ecb ki\u1ec3m tra v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb v\u00e0 Doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. T\u1ea5t c\u1ea3 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u00fang h\u1ea1n.<\/em><\/p>\n\n<p><strong>8. H\u00e0nh \u0111\u1ed9ng c\u1ea7n th\u1ef1c hi\u1ec7n ngay<\/strong><\/p>\n\n<p><strong>R\u00e0 so\u00e1t quy tr\u00ecnh mua b\u00e1n: <\/strong>\u0110\u1ea3m b\u1ea3o thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho giao d\u1ecbch t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Ki\u1ec3m so\u00e1t v\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi. N\u1eafm r\u00f5 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t GTGT \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.  <\/p>\n\n<p><strong>Ki\u1ec3m tra danh m\u1ee5c h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5: <\/strong>X\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng v\u00e0 thu\u1ebf su\u1ea5t 0%.<\/p>\n\n<p><strong>C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u00ea khai, ho\u00e0n thu\u1ebf: <\/strong>\u0110\u1ea3m b\u1ea3o t\u01b0\u01a1ng th\u00edch v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c \u0111\u1ec3 k\u00ea khai \u0111\u00fang k\u1ef3 thu\u1ebf. Theo d\u00f5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.  <\/p>\n\n<p><strong>T\u01b0 v\u1ea5n chuy\u00ean gia thu\u1ebf: <\/strong>Li\u00ean h\u1ec7 ch\u00fang t\u00f4i \u0111\u1ec3 t\u01b0 v\u1ea5n thu\u1ebf, r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111\u1ec3 gi\u1ea3i \u0111\u00e1p chi ti\u1ebft v\u00e0 tr\u00e1nh sai s\u00f3t, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf GTGT. Doanh nghi\u1ec7p n\u00ean ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf ho\u1eb7c chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf thu\u1ed9c Russell Bedford KTC \u0111\u1ec3 c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan. <br\/><strong><br\/>K\u1ebft Lu\u1eadn<br\/>Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC <\/strong>cung c\u1ea5p khung ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf GTGT, \u0111\u1ed3ng th\u1eddi th\u00fac \u0111\u1ea9y thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 minh b\u1ea1ch h\u00f3a k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n nhanh ch\u00f3ng c\u1eadp nh\u1eadt quy tr\u00ecnh, chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt thu\u1ebf GTGT \u0111\u1ec3 tu\u00e2n th\u1ee7 thu\u1ebf tr\u00e1nh r\u1ee7i ro t\u1eeb <strong>1\/7\/2025.<\/strong> <\/p>\n\n<p><strong>Tr\u00e2n tr\u1ecdng,<br\/><\/strong><br\/>Russell Bedford KTC<br\/>(C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n KTC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00ednh g\u1eedi Qu\u00fd Doanh nghi\u1ec7p, T\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2025, Lu\u1eadt Thu\u1ebf GTGT 2024, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf GTGT. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u0111\u1ec3 tu\u00e2n th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3280,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-3274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/3274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=3274"}],"version-history":[{"count":0,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/3274\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/3280"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=3274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=3274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=3274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}