{"id":11618,"date":"2025-06-16T07:30:45","date_gmt":"2025-06-16T07:30:45","guid":{"rendered":"https:\/\/mva.vn\/?p=11618"},"modified":"2025-06-16T07:36:10","modified_gmt":"2025-06-16T07:36:10","slug":"huong-dan-ke-khai-thue-gtgt-khi-mua-xe-o-to-tren-1-6-ty","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/huong-dan-ke-khai-thue-gtgt-khi-mua-xe-o-to-tren-1-6-ty\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT khi mua xe \u00f4 t\u00f4 tr\u00ean 1.6 t\u1ef7"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/11618\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><p class=\"ai-optimize-7 ai-optimize-introduction\"><span style=\"font-weight: 400;\">Vi\u1ec7c mua xe \u00f4 t\u00f4 c\u00f3 gi\u00e1 tr\u1ecb cao, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng, kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh l\u1edbn m\u00e0 c\u00f2n k\u00e9o theo h\u00e0ng lo\u1ea1t ngh\u0129a v\u1ee5 thu\u1ebf c\u1ea7n ph\u1ea3i hi\u1ec3u r\u00f5 \u2013 \u0111\u1eb7c bi\u1ec7t l\u00e0 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). V\u1edbi nh\u1eefng thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, c\u00e1c quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb, gi\u1edbi h\u1ea1n chi ph\u00ed v\u00e0 r\u1ee7i ro b\u1ecb \u201clo\u1ea1i\u201d khi quy\u1ebft to\u00e1n, vi\u1ec7c k\u00ea khai thu\u1ebf GTGT cho d\u00f2ng xe cao c\u1ea5p tr\u1edf th\u00e0nh m\u1ed9t \u201cb\u00e0i to\u00e1n\u201d m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i \u0111au \u0111\u1ea7u.<\/span><\/p>\n<p class=\"ai-optimize-8\"><span style=\"font-weight: 400;\">V\u1eady c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng? C\u00e1ch k\u00ea khai th\u1ebf n\u00e0o cho \u0111\u00fang lu\u1eadt? Nh\u1eefng r\u1ee7i ro v\u00e0 l\u01b0u \u00fd g\u00ec c\u1ea7n tr\u00e1nh khi \u0111\u01b0a xe v\u00e0o chi ph\u00ed doanh nghi\u1ec7p? B\u00e0i vi\u1ebft n\u00e0y <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd cung c\u1ea5p cho b\u1ea1n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, c\u1eadp nh\u1eadt theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, c\u00f9ng v\u1edbi nh\u1eefng v\u00ed d\u1ee5 minh h\u1ecda th\u1ef1c t\u1ebf gi\u00fap b\u1ea1n hi\u1ec3u v\u00e0 l\u00e0m \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2 class=\"ai-optimize-91\">I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd b\u1ea1n c\u1ea7n bi\u1ebft<\/h2>\n<ul>\n<li class=\"ai-optimize-10\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN;<\/span><\/li>\n<li class=\"ai-optimize-11\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_11620\" aria-describedby=\"caption-attachment-11620\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-11620\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/06\/ke-khai-thue-gtgt-xe-oto-tren-16-ty.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/06\/ke-khai-thue-gtgt-xe-oto-tren-16-ty.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/06\/ke-khai-thue-gtgt-xe-oto-tren-16-ty-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/06\/ke-khai-thue-gtgt-xe-oto-tren-16-ty-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-11620\" class=\"wp-caption-text\"><em>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT khi mua xe \u00f4 t\u00f4 tr\u00ean 1.6 t\u1ef7<\/em><\/figcaption><\/figure>\n<h2 class=\"ai-optimize-92\">II. T\u00ecm hi\u1ec3u c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thu\u1ebf VAT \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 1.6 t\u1ef7<\/h2>\n<h3 class=\"ai-optimize-13\">2.1. Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/h3>\n<p class=\"ai-optimize-14\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ban h\u00e0nh ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u00f3 n\u1ed9i dung nh\u01b0 sau:<\/span><\/p>\n<p class=\"ai-optimize-15\"><span style=\"font-weight: 400;\">\u201cKh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf: Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t h\u01a1n 1.600.000.000 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb: \u00f4 t\u00f4 d\u00f9ng cho kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4); ph\u1ea7n tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng KD v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n\u2026\u201d.<\/span><\/p>\n<p class=\"ai-optimize-16\"><span style=\"font-weight: 400;\">=&gt; C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean ta c\u00f3 th\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-17\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n mua \u00f4 t\u00f4 ch\u1edf h\u00e0ng ho\u1eb7c \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 10 ng\u01b0\u1eddi tr\u1edf l\u00ean th\u00ec chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c ghi nh\u1eadn to\u00e0n b\u1ed9 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb;<\/span><\/li>\n<li class=\"ai-optimize-18\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n mua \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u00e0 d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ec3 kinh doanh d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch trong ng\u00e0nh du l\u1ecbch, kh\u00e1ch s\u1ea1n. Hay mua \u00f4 t\u00f4 \u0111\u1ec3 b\u00e1n hay \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed th\u00ec n\u1ebfu gi\u00e1 tr\u1ecb mua th\u00ec chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c ghi nh\u1eadn to\u00e0n b\u1ed9 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb;<\/span><\/li>\n<li class=\"ai-optimize-19\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 3: Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n mua \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u00ean 1.6 t\u1ef7 (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf VAT) kh\u00f4ng d\u00f9ng cho c\u00e1c m\u1ee5c \u0111\u00edch n\u00eau t\u1ea1i tr\u01b0\u1eddng h\u1ee3p 2 th\u00ec chi ph\u00ed kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1.6 t\u1ef7 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-97\"><em>T\u00ecm hi\u1ec3u th\u00eam &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/huong-dan-ke-khai-thue-gtgt-doi-voi-doanh-nghiep-che-xuat\/\"><strong>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/strong><\/a><\/span><\/em><\/p>\n<h3 class=\"ai-optimize-20\">2.2. Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi thu\u1ebf VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p class=\"ai-optimize-21\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p class=\"ai-optimize-22\"><span style=\"font-weight: 400;\">\u201cT\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 s\u1eed d\u1ee5ng v\u00e0o kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4) c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1.600.000.000 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf VAT) th\u00ec s\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1.600.000.000 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d.<\/span><\/p>\n<p class=\"ai-optimize-23\"><span style=\"font-weight: 400;\">\u2192 C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean ta c\u00f3 th\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-24\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n mua \u00f4 t\u00f4 ch\u1edf h\u00e0ng ho\u1eb7c \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 10 ng\u01b0\u1eddi tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o;<\/span><\/li>\n<li class=\"ai-optimize-25\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n mua \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u00e0 d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ec3 kinh doanh d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch trong ng\u00e0nh du l\u1ecbch, kh\u00e1ch s\u1ea1n. Hay mua \u00f4 t\u00f4 \u0111\u1ec3 b\u00e1n hay \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed th\u00ec n\u1ebfu gi\u00e1 tr\u1ecb mua th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o;<\/span><\/li>\n<li class=\"ai-optimize-26\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 3: Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n mua \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u00ean 1.6 t\u1ef7 (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf VAT) kh\u00f4ng d\u00f9ng cho c\u00e1c m\u1ee5c \u0111\u00edch n\u00eau t\u1ea1i tr\u01b0\u1eddng h\u1ee3p 2 th\u00ec s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ed1i \u0111a t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb 1.6 t\u1ef7.<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-27\"><b>V\u00ed d\u1ee5 1:<\/b><\/p>\n<p class=\"ai-optimize-28\"><span style=\"font-weight: 400;\">C\u00f4ng ty b\u1ea1n mua xe tr\u1ecb gi\u00e1 2.2 t\u1ef7, VAT 10% = 220 tri\u1ec7u, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: 270 tri\u1ec7u (c\u00f4ng ty kh\u00f4ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, ch\u1edf kh\u00e1ch\u2026).<\/span><\/p>\n<p class=\"ai-optimize-29\"><span style=\"font-weight: 400;\">Suy ra:<\/span><\/p>\n<p class=\"ai-optimize-30\"><span style=\"font-weight: 400;\">Thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 1.600.000.000 x 10% = 160.000.000;<\/span><\/p>\n<p class=\"ai-optimize-31\"><span style=\"font-weight: 400;\">Thu\u1ebf VAT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 220.000.000 &#8211; 160.000.000 = 60.000.000.<\/span><\/p>\n<h2 class=\"ai-optimize-32\">III. C\u00e1ch k\u00ea khai thu\u1ebf GTGT khi mua xe \u00f4 t\u00f4 tr\u00ean 1.6 t\u1ef7<\/h2>\n<p class=\"ai-optimize-33\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p 1 v\u00e0 2 theo m\u1ee5c II.2 th\u00ec b\u1ea1n k\u00ea khai b\u00ecnh th\u01b0\u1eddng nh\u01b0 c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00e1c. C\u00f2n trong n\u1ed9i dung n\u00e0y, Anpha s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p 3 (theo m\u1ee5c II.2):<\/span><\/p>\n<p class=\"ai-optimize-34\"><span style=\"font-weight: 400;\">Tr\u00ean t\u1edd khai thu\u1ebf 01\/GTGT, b\u1ea1n s\u1ebd k\u00ea khai:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-35\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb xe v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n VAT s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai t\u00e0i ch\u1ec9 ti\u00eau [23] v\u00e0 [24];<\/span><\/li>\n<li class=\"ai-optimize-36\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a t\u00e0i s\u1ea3n k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [25].<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-37\"><strong>V\u00ed d\u1ee5 2:<\/strong><\/p>\n<p class=\"ai-optimize-38\"><span style=\"font-weight: 400;\">Ti\u1ebfp n\u1ed1i v\u00ed d\u1ee5 1 n\u00eau tr\u00ean, ch\u00fang ta s\u1ebd k\u00ea khai (gi\u1ea3 s\u1eed trong k\u1ef3 doanh nghi\u1ec7p b\u1ea1n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o n\u00e0o kh\u00e1c) nh\u01b0 sau:<\/span><\/p>\n<p class=\"ai-optimize-39\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 23: 2.200.000.000 (K\u00ea khai theo s\u1ed1 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 thu\u1ebf);<\/span><\/p>\n<p class=\"ai-optimize-40\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 24: 220.000.000 (T\u1ed5ng s\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n);<\/span><\/p>\n<p class=\"ai-optimize-41\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 25: 160.000.000 (S\u1ed1 thu\u1ebf VAT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a t\u00e0i s\u1ea3n).<\/span><\/p>\n<h2 class=\"ai-optimize-93\">IV. C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 xe \u00f4 t\u00f4, c\u00e1ch h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng<\/h2>\n<p class=\"ai-optimize-43\"><span style=\"font-weight: 400;\">(Trong n\u1ed9i dung m\u1ee5c n\u00e0y, Anpha ch\u1ec9 h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p 3 theo nh\u01b0 m\u1ee5c II.1).<\/span><\/p>\n<p class=\"ai-optimize-94\"><strong>1. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1<\/strong><\/p>\n<p class=\"ai-optimize-45\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110.<\/span><\/p>\n<p class=\"ai-optimize-46\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p class=\"ai-optimize-47\"><span style=\"font-weight: 400;\">NGTSC\u0110<\/span><\/p>\n<p class=\"ai-optimize-48\"><span style=\"font-weight: 400;\">(*)<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-49\"><span style=\"font-weight: 400;\">=<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-50\"><span style=\"font-weight: 400;\">2.200.000.000<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-51\"><span style=\"font-weight: 400;\">+<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-52\"><span style=\"font-weight: 400;\">(220.000.000 &#8211; 160.000.000)<\/span><\/p>\n<p class=\"ai-optimize-53\"><span style=\"font-weight: 400;\">(**)<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-54\"><span style=\"font-weight: 400;\">+<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-55\"><span style=\"font-weight: 400;\">270.000.000<\/span><\/p>\n<p class=\"ai-optimize-56\"><span style=\"font-weight: 400;\">(***)<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-57\"><span style=\"font-weight: 400;\">=<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-58\"><span style=\"font-weight: 400;\">2.530.000.000<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"ai-optimize-59\"><span style=\"font-weight: 400;\">T\u1ea1i v\u00ed d\u1ee5 1<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-60\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n thu\u1ebf VAT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, t\u00ednh v\u00e0o nguy\u00ean gi\u00e1;<\/span><\/li>\n<li class=\"ai-optimize-61\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-95\"><b>2. C\u00e1ch h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n mua xe tr\u00ean 1.6 t\u1ef7 nh\u01b0 sau<\/b><\/p>\n<ul>\n<li class=\"ai-optimize-63\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 211: 2.200.000.000 + (220.000.000 &#8211; 160.000.000) = 2.260.000.000;<\/span><\/li>\n<li class=\"ai-optimize-64\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133: 160.000.000 (Ch\u1ec9 tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb thu\u1ebf GTGT c\u1ee7a 1.600.000.000);<\/span><\/li>\n<li class=\"ai-optimize-65\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 331, 112: 2.420.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li class=\"ai-optimize-66\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed \u0111\u0103ng k\u00fd: <\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">+ N\u1ee3 TK 211: 270.000.000 \u0111\u1ed3ng;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">+ TK 3339: 270.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-67\"><b>L\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: N\u1ebfu c\u00f3 c\u00e1c chi ph\u00ed ph\u00e1t sinh kh\u00e1c \u0111\u1ec3 mua xe \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110.<\/span><\/p>\n<h2 class=\"ai-optimize-96\">V. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u00e0 t\u00ednh chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h2>\n<h3 class=\"ai-optimize-69\">5.1. C\u00e1ch t\u00ednh kh\u1ea5u hao theo Lu\u1eadt K\u1ebf to\u00e1n<\/h3>\n<p class=\"ai-optimize-70\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed c\u00f4ng ty ch\u1ecdn ph\u01b0\u01a1ng \u00e1n kh\u1ea5u hao trong 10 n\u0103m:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-71\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao h\u00e0ng n\u0103m = 2.530.000.000 \/ 10 = 253.000.000\/n\u0103m;<\/span><\/li>\n<li class=\"ai-optimize-72\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao h\u00e0ng th\u00e1ng = 253.000.000 \/ 12 = 21.083.333\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-73\"><span style=\"font-weight: 400;\">=&gt; Nh\u01b0 v\u1eady, h\u00e0ng th\u00e1ng, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-74\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 642: 21.083.333\/th\u00e1ng;<\/span><\/li>\n<li class=\"ai-optimize-75\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 214: 21.083.333\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h3 class=\"ai-optimize-76\">4.2. T\u00ednh kh\u1ea5u hao theo Lu\u1eadt Thu\u1ebf<\/h3>\n<ul>\n<li class=\"ai-optimize-77\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN l\u00e0 1.600.000.000 t\u1ef7 (ch\u1ee9 kh\u00f4ng ph\u1ea3i 2.530.000.000 t\u1ef7) n\u00ean b\u1ea1n ph\u1ea3i tr\u1eeb ph\u1ea7n l\u1edbn h\u01a1n l\u00e0 1.600.000.000 t\u1ef7.<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>\n<p class=\"ai-optimize-78\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-79\"><span style=\"font-weight: 400;\">=<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-80\"><span style=\"font-weight: 400;\">2.530.000.000<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-81\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-82\"><span style=\"font-weight: 400;\">1.600.000.000<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-83\"><span style=\"font-weight: 400;\">=<\/span><\/p>\n<\/td>\n<td>\n<p class=\"ai-optimize-84\"><span style=\"font-weight: 400;\">1.150.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"ai-optimize-85\"><span style=\"font-weight: 400;\">Suy ra:<\/span><\/p>\n<p class=\"ai-optimize-86\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch kh\u1ea5u hao 1 n\u0103m = 1.150.000.000 \/ 10 = 115.000.000 (v\u00ec kh\u1ea5u hao 10 n\u0103m);<\/span><\/p>\n<p class=\"ai-optimize-87\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch kh\u1ea5u hao 1 th\u00e1ng = 115.000.000 \/ 12 = 9.583.333,33.<\/span><\/p>\n<p class=\"ai-optimize-88\"><span style=\"font-weight: 400;\">=&gt; V\u1eady gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao theo lu\u1eadt thu\u1ebf n\u1ebfu tr\u1ecdn n\u0103m l\u00e0: 115.000.000 \u0111\u1ed3ng (n\u1ebfu kh\u00f4ng tr\u1ecdn n\u0103m th\u00ec c\u00e1c b\u1ea1n l\u1ea5y s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao th\u00e1ng x s\u1ed1 th\u00e1ng t\u00ednh kh\u1ea5u hao).<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-89\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, b\u1ea1n nh\u1eadp s\u1ed1 ti\u1ec1n n\u00e0y l\u00e0: 115.000.000 v\u00e0o \u201cCh\u1ec9 ti\u00eau [B4] &#8211; C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d.<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-90\"><b>H\u00ecnh<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. 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