{"id":15267,"date":"2026-05-12T02:08:58","date_gmt":"2026-05-12T02:08:58","guid":{"rendered":"https:\/\/mva.vn\/?p=15267"},"modified":"2026-05-12T02:08:58","modified_gmt":"2026-05-12T02:08:58","slug":"thue-gtgt-la-gi-cach-ke-khai-thue-gtgt-cho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thue-gtgt-la-gi-cach-ke-khai-thue-gtgt-cho-doanh-nghiep\/","title":{"rendered":"Thu\u1ebf GTGT l\u00e0 g\u00ec? C\u00e1ch k\u00ea khai thu\u1ebf GTGT cho doanh nghi\u1ec7p m\u1edbi nh\u1ea5t 2026"},"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\/15267\" 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-192 ai-optimize-introduction\" data-start=\"75\" data-end=\"387\"><em>Thu\u1ebf GTGT l\u00e0 g\u00ec? L\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf quan tr\u1ecdng v\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. D\u00f9 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 hay kinh doanh online, doanh nghi\u1ec7p \u0111\u1ec1u c\u1ea7n hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 k\u00ea khai \u0111\u00fang v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/em><\/p>\n<p class=\"ai-optimize-193\" data-start=\"389\" data-end=\"471\"><em>Nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp hi\u1ec7n nay th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh:<\/em><\/p>\n<ul data-start=\"472\" data-end=\"636\">\n<li class=\"ai-optimize-194\" data-section-id=\"1exh1fx\" data-start=\"472\" data-end=\"498\"><em>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT<\/em><\/li>\n<li class=\"ai-optimize-195\" data-section-id=\"1k2ce3s\" data-start=\"499\" data-end=\"527\"><em>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/em><\/li>\n<li class=\"ai-optimize-196\" data-section-id=\"1xu2k6p\" data-start=\"528\" data-end=\"559\"><em>K\u1ef3 k\u00ea khai theo th\u00e1ng hay qu\u00fd<\/em><\/li>\n<li class=\"ai-optimize-197\" data-section-id=\"16byluk\" data-start=\"560\" data-end=\"593\"><em>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/em><\/li>\n<li class=\"ai-optimize-198\" data-section-id=\"1p4hqsn\" data-start=\"594\" data-end=\"636\"><em>C\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT \u0111\u00fang quy \u0111\u1ecbnh<\/em><\/li>\n<\/ul>\n<p class=\"ai-optimize-199\" data-start=\"638\" data-end=\"670\"><em>Vi\u1ec7c k\u00ea khai sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn:<\/em><\/p>\n<ul data-start=\"671\" data-end=\"803\">\n<li class=\"ai-optimize-200\" data-section-id=\"16dtjis\" data-start=\"671\" data-end=\"689\"><em>B\u1ecb truy thu thu\u1ebf<\/em><\/li>\n<li class=\"ai-optimize-201\" data-section-id=\"jaspi8\" data-start=\"690\" data-end=\"708\"><em>B\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p<\/em><\/li>\n<li class=\"ai-optimize-202\" data-section-id=\"j29r7p\" data-start=\"709\" data-end=\"743\"><em>Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/em><\/li>\n<li class=\"ai-optimize-203\" data-section-id=\"snxbiz\" data-start=\"744\" data-end=\"803\"><em>\u1ea2nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 chi ph\u00ed doanh nghi\u1ec7p<\/em><\/li>\n<\/ul>\n<p class=\"ai-optimize-204\" data-start=\"805\" data-end=\"960\"><em>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 thu\u1ebf GTGT l\u00e0 g\u00ec, c\u00e1ch t\u00ednh thu\u1ebf GTGT v\u00e0 h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT cho doanh nghi\u1ec7p theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026.<\/em><\/p>\n<h2 class=\"ai-optimize-205\" data-section-id=\"ag3wi4\" data-start=\"967\" data-end=\"989\">I. Thu\u1ebf GTGT l\u00e0 g\u00ec?<\/h2>\n<figure id=\"attachment_15268\" aria-describedby=\"caption-attachment-15268\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15268\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/05\/AN-ANH-WEBSITE-2026-05-12T090728.077.png\" alt=\"Thu\u1ebf GTGT l\u00e0 g\u00ec? C\u00e1ch k\u00ea khai thu\u1ebf GTGT cho doanh nghi\u1ec7p m\u1edbi nh\u1ea5t 2026\" width=\"900\" height=\"603\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/05\/AN-ANH-WEBSITE-2026-05-12T090728.077.png 900w, https:\/\/mva.vn\/wp-content\/uploads\/2026\/05\/AN-ANH-WEBSITE-2026-05-12T090728.077-597x400.png 597w, https:\/\/mva.vn\/wp-content\/uploads\/2026\/05\/AN-ANH-WEBSITE-2026-05-12T090728.077-768x515.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption id=\"caption-attachment-15268\" class=\"wp-caption-text\">Thu\u1ebf GTGT l\u00e0 g\u00ec? C\u00e1ch k\u00ea khai thu\u1ebf GTGT cho doanh nghi\u1ec7p m\u1edbi nh\u1ea5t 2026<\/figcaption><\/figure>\n<h3 class=\"ai-optimize-206\" data-section-id=\"g2dira\" data-start=\"991\" data-end=\"1019\">1.1. Kh\u00e1i ni\u1ec7m thu\u1ebf GTGT<\/h3>\n<p class=\"ai-optimize-207\" data-start=\"1021\" data-end=\"1186\">Thu\u1ebf GTGT (Value Added Tax \u2013 VAT) l\u00e0 lo\u1ea1i thu\u1ebf t\u00ednh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng.<\/p>\n<p class=\"ai-optimize-208\" data-start=\"1188\" data-end=\"1202\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n:<\/p>\n<ul data-start=\"1203\" data-end=\"1316\">\n<li class=\"ai-optimize-209\" data-section-id=\"6ymc6k\" data-start=\"1203\" data-end=\"1249\">Ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf<\/li>\n<li class=\"ai-optimize-210\" data-section-id=\"vyipyz\" data-start=\"1250\" data-end=\"1316\">Doanh nghi\u1ec7p ch\u1ec9 l\u00e0 \u0111\u01a1n v\u1ecb k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho Nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ul>\n<p class=\"ai-optimize-211\" data-start=\"1318\" data-end=\"1397\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i trong h\u1ea7u h\u1ebft c\u00e1c l\u0129nh v\u1ef1c kinh doanh hi\u1ec7n nay.<\/p>\n<h3 class=\"ai-optimize-212\" data-section-id=\"1dzki2m\" data-start=\"1404\" data-end=\"1431\">1.2. V\u00ed d\u1ee5 v\u1ec1 thu\u1ebf GTGT<\/h3>\n<p class=\"ai-optimize-213\" data-start=\"1433\" data-end=\"1439\">V\u00ed d\u1ee5:<\/p>\n<p class=\"ai-optimize-214\" data-start=\"1441\" data-end=\"1470\">Doanh nghi\u1ec7p mua nguy\u00ean li\u1ec7u:<\/p>\n<ul data-start=\"1471\" data-end=\"1531\">\n<li class=\"ai-optimize-215\" data-section-id=\"1du32d2\" data-start=\"1471\" data-end=\"1502\">Gi\u00e1 ch\u01b0a thu\u1ebf: 100 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li class=\"ai-optimize-216\" data-section-id=\"t991b0\" data-start=\"1503\" data-end=\"1531\">VAT \u0111\u1ea7u v\u00e0o: 10 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p class=\"ai-optimize-217\" data-start=\"1533\" data-end=\"1555\">Sau \u0111\u00f3 b\u00e1n th\u00e0nh ph\u1ea9m:<\/p>\n<ul data-start=\"1556\" data-end=\"1615\">\n<li class=\"ai-optimize-218\" data-section-id=\"2wd2qd\" data-start=\"1556\" data-end=\"1587\">Gi\u00e1 ch\u01b0a thu\u1ebf: 200 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li class=\"ai-optimize-219\" data-section-id=\"54l5bp\" data-start=\"1588\" data-end=\"1615\">VAT \u0111\u1ea7u ra: 20 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p class=\"ai-optimize-220\" data-start=\"1617\" data-end=\"1624\">Khi \u0111\u00f3:<\/p>\n<ul data-start=\"1625\" data-end=\"1736\">\n<li class=\"ai-optimize-221\" data-section-id=\"sv6wjw\" data-start=\"1625\" data-end=\"1654\">Thu\u1ebf GTGT \u0111\u1ea7u ra = 20 tri\u1ec7u<\/li>\n<li class=\"ai-optimize-222\" data-section-id=\"9acl7e\" data-start=\"1655\" data-end=\"1699\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb = 10 tri\u1ec7u<\/li>\n<li class=\"ai-optimize-223\" data-section-id=\"1b0ek5d\" data-start=\"1700\" data-end=\"1736\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 10 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p class=\"ai-optimize-224\" data-start=\"1738\" data-end=\"1796\">\ud83d\udc49 Doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb t\u0103ng th\u00eam.<\/p>\n<h2 class=\"ai-optimize-225\" data-section-id=\"lwqeiy\" data-start=\"1803\" data-end=\"1832\">II. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf GTGT<\/h2>\n<h3 class=\"ai-optimize-226\" data-section-id=\"icbfbw\" data-start=\"1834\" data-end=\"1864\">2.1. L\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu<\/h3>\n<p class=\"ai-optimize-227\" data-start=\"1866\" data-end=\"1926\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c c\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<p class=\"ai-optimize-228\" data-start=\"1928\" data-end=\"1989\">Ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf, c\u00f2n doanh nghi\u1ec7p:<\/p>\n<ul data-start=\"1990\" data-end=\"2031\">\n<li class=\"ai-optimize-229\" data-section-id=\"5ml028\" data-start=\"1990\" data-end=\"1998\">Thu h\u1ed9<\/li>\n<li class=\"ai-optimize-230\" data-section-id=\"1wc8fxe\" data-start=\"1999\" data-end=\"2008\">K\u00ea khai<\/li>\n<li class=\"ai-optimize-231\" data-section-id=\"1jgd6wf\" data-start=\"2009\" data-end=\"2031\">N\u1ed9p l\u1ea1i cho Nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-232\" data-section-id=\"cjot8l\" data-start=\"2038\" data-end=\"2079\">2.2. \u0110\u00e1nh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam<\/h3>\n<p class=\"ai-optimize-233\" data-start=\"2081\" data-end=\"2187\">Thu\u1ebf GTGT kh\u00f4ng \u0111\u00e1nh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a m\u00e0 ch\u1ec9 \u0111\u00e1nh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb gia t\u0103ng trong t\u1eebng kh\u00e2u.<\/p>\n<p class=\"ai-optimize-234\" data-start=\"2189\" data-end=\"2203\">\u0110i\u1ec1u n\u00e0y gi\u00fap:<\/p>\n<ul data-start=\"2204\" data-end=\"2277\">\n<li class=\"ai-optimize-235\" data-section-id=\"pmetgf\" data-start=\"2204\" data-end=\"2227\">Tr\u00e1nh \u0111\u00e1nh thu\u1ebf tr\u00f9ng<\/li>\n<li class=\"ai-optimize-236\" data-section-id=\"ijlzcu\" data-start=\"2228\" data-end=\"2277\">\u0110\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-237\" data-section-id=\"ejxpih\" data-start=\"2284\" data-end=\"2316\">2.3. C\u00f3 c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb thu\u1ebf<\/h3>\n<p class=\"ai-optimize-238\" data-start=\"2318\" data-end=\"2350\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng.<\/p>\n<p class=\"ai-optimize-239\" data-start=\"2352\" data-end=\"2370\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c:<\/p>\n<ul data-start=\"2371\" data-end=\"2438\">\n<li class=\"ai-optimize-240\" data-section-id=\"1qgi18v\" data-start=\"2371\" data-end=\"2393\">Kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o<\/li>\n<li class=\"ai-optimize-241\" data-section-id=\"1iug5wl\" data-start=\"2394\" data-end=\"2438\">N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh<\/li>\n<\/ul>\n<p class=\"ai-optimize-242\" data-start=\"2440\" data-end=\"2478\">\ud83d\udc49 Gi\u00fap gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1ef1c t\u1ebf.<\/p>\n<h2 class=\"ai-optimize-243\" data-section-id=\"k27x6v\" data-start=\"2485\" data-end=\"2517\">III. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT<\/h2>\n<h3 class=\"ai-optimize-244\" data-section-id=\"1c3be9o\" data-start=\"2519\" data-end=\"2551\">3.1. H\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT<\/h3>\n<p class=\"ai-optimize-245\" data-start=\"2553\" data-end=\"2578\">H\u1ea7u h\u1ebft h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5:<\/p>\n<ul data-start=\"2579\" data-end=\"2614\">\n<li class=\"ai-optimize-246\" data-section-id=\"1fz77m2\" data-start=\"2579\" data-end=\"2589\">S\u1ea3n xu\u1ea5t<\/li>\n<li class=\"ai-optimize-247\" data-section-id=\"1pdyzcw\" data-start=\"2590\" data-end=\"2602\">Kinh doanh<\/li>\n<li class=\"ai-optimize-248\" data-section-id=\"1fybybi\" data-start=\"2603\" data-end=\"2614\">Ti\u00eau d\u00f9ng<\/li>\n<\/ul>\n<p class=\"ai-optimize-249\" data-start=\"2616\" data-end=\"2646\">\u0110\u1ec1u thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p class=\"ai-optimize-250\" data-start=\"2648\" data-end=\"2654\">V\u00ed d\u1ee5:<\/p>\n<ul data-start=\"2655\" data-end=\"2741\">\n<li class=\"ai-optimize-251\" data-section-id=\"nsnggv\" data-start=\"2655\" data-end=\"2671\">H\u00e0ng ti\u00eau d\u00f9ng<\/li>\n<li class=\"ai-optimize-252\" data-section-id=\"15yslw7\" data-start=\"2672\" data-end=\"2690\">M\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/li>\n<li class=\"ai-optimize-253\" data-section-id=\"1yw4skh\" data-start=\"2691\" data-end=\"2700\">\u0110i\u1ec7n t\u1eed<\/li>\n<li class=\"ai-optimize-254\" data-section-id=\"zsu0b3\" data-start=\"2701\" data-end=\"2720\">V\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng<\/li>\n<li class=\"ai-optimize-255\" data-section-id=\"17t3ad0\" data-start=\"2721\" data-end=\"2741\">Th\u1ef1c ph\u1ea9m ch\u1ebf bi\u1ebfn<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-256\" data-section-id=\"167i7n7\" data-start=\"2748\" data-end=\"2779\">3.2. D\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT<\/h3>\n<p class=\"ai-optimize-257\" data-start=\"2781\" data-end=\"2849\">Nhi\u1ec1u lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 hi\u1ec7n nay c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u01b0:<\/p>\n<ul data-start=\"2850\" data-end=\"2954\">\n<li class=\"ai-optimize-258\" data-section-id=\"h596qr\" data-start=\"2850\" data-end=\"2859\">V\u1eadn t\u1ea3i<\/li>\n<li class=\"ai-optimize-259\" data-section-id=\"rl7a0b\" data-start=\"2860\" data-end=\"2871\">Qu\u1ea3ng c\u00e1o<\/li>\n<li class=\"ai-optimize-260\" data-section-id=\"ic5kr3\" data-start=\"2872\" data-end=\"2882\">Nh\u00e0 h\u00e0ng<\/li>\n<li class=\"ai-optimize-261\" data-section-id=\"oin14t\" data-start=\"2883\" data-end=\"2894\">Kh\u00e1ch s\u1ea1n<\/li>\n<li class=\"ai-optimize-262\" data-section-id=\"46nju9\" data-start=\"2895\" data-end=\"2903\">T\u01b0 v\u1ea5n<\/li>\n<li class=\"ai-optimize-263\" data-section-id=\"1b0c8zb\" data-start=\"2904\" data-end=\"2914\">X\u00e2y d\u1ef1ng<\/li>\n<li class=\"ai-optimize-264\" data-section-id=\"1iwb1mp\" data-start=\"2915\" data-end=\"2935\">Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/li>\n<li class=\"ai-optimize-265\" data-section-id=\"1k7is10\" data-start=\"2936\" data-end=\"2954\">D\u1ecbch v\u1ee5 internet<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-266\" data-section-id=\"1q7rfsf\" data-start=\"2961\" data-end=\"3002\">IV. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h2>\n<h3 class=\"ai-optimize-267\" data-section-id=\"epdbm\" data-start=\"3004\" data-end=\"3037\">4.1. D\u1ecbch v\u1ee5 y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c<\/h3>\n<p class=\"ai-optimize-268\" data-start=\"3039\" data-end=\"3047\">Bao g\u1ed3m:<\/p>\n<ul data-start=\"3048\" data-end=\"3098\">\n<li class=\"ai-optimize-269\" data-section-id=\"r814jl\" data-start=\"3048\" data-end=\"3064\">Kh\u00e1m ch\u1eefa b\u1ec7nh<\/li>\n<li class=\"ai-optimize-270\" data-section-id=\"16pejwy\" data-start=\"3065\" data-end=\"3074\">D\u1ea1y h\u1ecdc<\/li>\n<li class=\"ai-optimize-271\" data-section-id=\"1iqdnve\" data-start=\"3075\" data-end=\"3098\">\u0110\u00e0o t\u1ea1o theo quy \u0111\u1ecbnh<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-272\" data-section-id=\"1l7ttxm\" data-start=\"3105\" data-end=\"3150\">4.2. M\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u2013 b\u1ea3o hi\u1ec3m<\/h3>\n<p class=\"ai-optimize-273\" data-start=\"3152\" data-end=\"3158\">V\u00ed d\u1ee5:<\/p>\n<ul data-start=\"3159\" data-end=\"3207\">\n<li class=\"ai-optimize-274\" data-section-id=\"9wen0y\" data-start=\"3159\" data-end=\"3178\">B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/li>\n<li class=\"ai-optimize-275\" data-section-id=\"1022rlw\" data-start=\"3179\" data-end=\"3207\">D\u1ecbch v\u1ee5 t\u00edn d\u1ee5ng ng\u00e2n h\u00e0ng<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-276\" data-section-id=\"1jorpgt\" data-start=\"3214\" data-end=\"3250\">4.3. M\u1ed9t s\u1ed1 s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p<\/h3>\n<p class=\"ai-optimize-277\" data-start=\"3252\" data-end=\"3264\">\u00c1p d\u1ee5ng v\u1edbi:<\/p>\n<ul data-start=\"3265\" data-end=\"3324\">\n<li class=\"ai-optimize-278\" data-section-id=\"1rf05nf\" data-start=\"3265\" data-end=\"3293\">S\u1ea3n ph\u1ea9m ch\u01b0a qua ch\u1ebf bi\u1ebfn<\/li>\n<li class=\"ai-optimize-279\" data-section-id=\"u2dsi4\" data-start=\"3294\" data-end=\"3324\">H\u00e0ng h\u00f3a s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/li>\n<\/ul>\n<p class=\"ai-optimize-280\" data-start=\"3326\" data-end=\"3397\">\ud83d\udc49 Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 tr\u00e1nh \u00e1p sai thu\u1ebf su\u1ea5t.<\/p>\n<h2 class=\"ai-optimize-281\" data-section-id=\"195d1k4\" data-start=\"3404\" data-end=\"3441\">V. C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t GTGT hi\u1ec7n nay<\/h2>\n<h3 class=\"ai-optimize-282\" data-section-id=\"1hnvy8m\" data-start=\"3443\" data-end=\"3464\">5.1. Thu\u1ebf su\u1ea5t 0%<\/h3>\n<p class=\"ai-optimize-283\" data-start=\"3466\" data-end=\"3478\">\u00c1p d\u1ee5ng v\u1edbi:<\/p>\n<ul data-start=\"3479\" data-end=\"3537\">\n<li class=\"ai-optimize-284\" data-section-id=\"o6q6ds\" data-start=\"3479\" data-end=\"3499\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/li>\n<li class=\"ai-optimize-285\" data-section-id=\"alubbw\" data-start=\"3500\" data-end=\"3519\">D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/li>\n<li class=\"ai-optimize-286\" data-section-id=\"15i81um\" data-start=\"3520\" data-end=\"3537\">V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/li>\n<\/ul>\n<p class=\"ai-optimize-287\" data-start=\"3539\" data-end=\"3600\">\ud83d\udc49 \u0110\u00e2y l\u00e0 m\u1ee9c thu\u1ebf r\u1ea5t quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u.<\/p>\n<h3 class=\"ai-optimize-288\" data-section-id=\"1ay3bjk\" data-start=\"3607\" data-end=\"3628\">5.2. Thu\u1ebf su\u1ea5t 5%<\/h3>\n<p class=\"ai-optimize-289\" data-start=\"3630\" data-end=\"3668\">\u00c1p d\u1ee5ng v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu:<\/p>\n<ul data-start=\"3669\" data-end=\"3740\">\n<li class=\"ai-optimize-290\" data-section-id=\"i3kw53\" data-start=\"3669\" data-end=\"3680\">N\u01b0\u1edbc s\u1ea1ch<\/li>\n<li class=\"ai-optimize-291\" data-section-id=\"19slvfx\" data-start=\"3681\" data-end=\"3696\">Thi\u1ebft b\u1ecb y t\u1ebf<\/li>\n<li class=\"ai-optimize-292\" data-section-id=\"1j4gjbl\" data-start=\"3697\" data-end=\"3703\">S\u00e1ch<\/li>\n<li class=\"ai-optimize-293\" data-section-id=\"17a9mar\" data-start=\"3704\" data-end=\"3714\">Ph\u00e2n b\u00f3n<\/li>\n<li class=\"ai-optimize-294\" data-section-id=\"1ul8avb\" data-start=\"3715\" data-end=\"3740\">M\u1ed9t s\u1ed1 h\u00e0ng n\u00f4ng nghi\u1ec7p<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-295\" data-section-id=\"1xswv7p\" data-start=\"3747\" data-end=\"3769\">5.3. Thu\u1ebf su\u1ea5t 10%<\/h3>\n<p class=\"ai-optimize-296\" data-start=\"3771\" data-end=\"3810\">\u0110\u00e2y l\u00e0 m\u1ee9c thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay.<\/p>\n<p class=\"ai-optimize-297\" data-start=\"3812\" data-end=\"3824\">\u00c1p d\u1ee5ng v\u1edbi:<\/p>\n<ul data-start=\"3825\" data-end=\"3867\">\n<li class=\"ai-optimize-298\" data-section-id=\"knxvqz\" data-start=\"3825\" data-end=\"3844\">Ph\u1ea7n l\u1edbn h\u00e0ng h\u00f3a<\/li>\n<li class=\"ai-optimize-299\" data-section-id=\"117xmw6\" data-start=\"3845\" data-end=\"3867\">D\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-300\" data-section-id=\"11ake0l\" data-start=\"3874\" data-end=\"3911\">VI. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/h2>\n<p class=\"ai-optimize-301\" data-start=\"3913\" data-end=\"3969\">Hi\u1ec7n nay doanh nghi\u1ec7p \u00e1p d\u1ee5ng m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p:<\/p>\n<h2 class=\"ai-optimize-302\" data-section-id=\"1ji85h8\" data-start=\"3976\" data-end=\"4014\">VII. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/h2>\n<h3 class=\"ai-optimize-303\" data-section-id=\"1i59pja\" data-start=\"4016\" data-end=\"4034\">7.1. Kh\u00e1i ni\u1ec7m<\/h3>\n<p class=\"ai-optimize-304\" data-start=\"4036\" data-end=\"4090\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/p>\n<p class=\"ai-optimize-305\" data-start=\"4092\" data-end=\"4130\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:<\/p>\n<p class=\"ai-optimize-306\" data-start=\"4132\" data-end=\"4169\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra &#8211; Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<h3 class=\"ai-optimize-307\" data-section-id=\"8hu07w\" data-start=\"4176\" data-end=\"4202\">7.2. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/h3>\n<p class=\"ai-optimize-308\" data-start=\"4204\" data-end=\"4221\">Doanh nghi\u1ec7p c\u1ea7n:<\/p>\n<ul data-start=\"4222\" data-end=\"4318\">\n<li class=\"ai-optimize-309\" data-section-id=\"jaz3mz\" data-start=\"4222\" data-end=\"4255\">Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/li>\n<li class=\"ai-optimize-310\" data-section-id=\"1el5cbz\" data-start=\"4256\" data-end=\"4279\">C\u00f3 h\u00f3a \u0111\u01a1n VAT h\u1ee3p l\u1ec7<\/li>\n<li class=\"ai-optimize-311\" data-section-id=\"1g6rn8q\" data-start=\"4280\" data-end=\"4318\">\u0110\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-312\" data-section-id=\"1x6vvse\" data-start=\"4325\" data-end=\"4341\">7.3. \u01afu \u0111i\u1ec3m<\/h3>\n<ul data-start=\"4343\" data-end=\"4425\">\n<li class=\"ai-optimize-313\" data-section-id=\"dx2qsa\" data-start=\"4343\" data-end=\"4371\">\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/li>\n<li class=\"ai-optimize-314\" data-section-id=\"1my6bl5\" data-start=\"4372\" data-end=\"4391\">Gi\u1ea3m chi ph\u00ed thu\u1ebf<\/li>\n<li class=\"ai-optimize-315\" data-section-id=\"15j2zoy\" data-start=\"4392\" data-end=\"4425\">Ph\u00f9 h\u1ee3p doanh nghi\u1ec7p v\u1eeba v\u00e0 l\u1edbn<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-316\" data-section-id=\"1ehkp98\" data-start=\"4432\" data-end=\"4477\">VIII. Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/h2>\n<h3 class=\"ai-optimize-317\" data-section-id=\"h3tbm8\" data-start=\"4479\" data-end=\"4505\">8.1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h3>\n<p class=\"ai-optimize-318\" data-start=\"4507\" data-end=\"4526\">Th\u01b0\u1eddng \u00e1p d\u1ee5ng v\u1edbi:<\/p>\n<ul data-start=\"4527\" data-end=\"4598\">\n<li class=\"ai-optimize-319\" data-section-id=\"17a3wxd\" data-start=\"4527\" data-end=\"4542\">H\u1ed9 kinh doanh<\/li>\n<li class=\"ai-optimize-320\" data-section-id=\"1jc1ci\" data-start=\"4543\" data-end=\"4561\">Doanh nghi\u1ec7p nh\u1ecf<\/li>\n<li class=\"ai-optimize-321\" data-section-id=\"8iwn97\" data-start=\"4562\" data-end=\"4598\">\u0110\u01a1n v\u1ecb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-322\" data-section-id=\"128xc4b\" data-start=\"4605\" data-end=\"4628\">8.2. C\u00f4ng th\u1ee9c t\u00ednh<\/h3>\n<p class=\"ai-optimize-323\" data-start=\"4630\" data-end=\"4667\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu \u00d7 T\u1ef7 l\u1ec7 %<\/p>\n<h3 class=\"ai-optimize-324\" data-section-id=\"1fz87mh\" data-start=\"4674\" data-end=\"4706\">8.3. T\u1ef7 l\u1ec7 % theo ng\u00e0nh ngh\u1ec1<\/h3>\n<p class=\"ai-optimize-325\" data-start=\"4708\" data-end=\"4728\">M\u1ed9t s\u1ed1 m\u1ee9c ph\u1ed5 bi\u1ebfn:<\/p>\n<ul data-start=\"4729\" data-end=\"4796\">\n<li class=\"ai-optimize-326\" data-section-id=\"bdpfpl\" data-start=\"4729\" data-end=\"4753\">Ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a: 1%<\/li>\n<li class=\"ai-optimize-327\" data-section-id=\"1h6d87p\" data-start=\"4754\" data-end=\"4767\">D\u1ecbch v\u1ee5: 5%<\/li>\n<li class=\"ai-optimize-328\" data-section-id=\"4m8vfq\" data-start=\"4768\" data-end=\"4782\">S\u1ea3n xu\u1ea5t: 3%<\/li>\n<li class=\"ai-optimize-329\" data-section-id=\"15r3g5r\" data-start=\"4783\" data-end=\"4796\">V\u1eadn t\u1ea3i: 3%<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-330\" data-section-id=\"1rqwrby\" data-start=\"4803\" data-end=\"4834\">IX. K\u00ea khai thu\u1ebf GTGT l\u00e0 g\u00ec?<\/h2>\n<h3 class=\"ai-optimize-331\" data-section-id=\"19wildg\" data-start=\"4836\" data-end=\"4872\">9.1. Kh\u00e1i ni\u1ec7m k\u00ea khai thu\u1ebf GTGT<\/h3>\n<p class=\"ai-optimize-332\" data-start=\"4874\" data-end=\"4913\">K\u00ea khai thu\u1ebf GTGT l\u00e0 vi\u1ec7c doanh nghi\u1ec7p:<\/p>\n<ul data-start=\"4914\" data-end=\"4989\">\n<li class=\"ai-optimize-333\" data-section-id=\"1963g4t\" data-start=\"4914\" data-end=\"4932\">L\u1eadp t\u1edd khai thu\u1ebf<\/li>\n<li class=\"ai-optimize-334\" data-section-id=\"d0zh0v\" data-start=\"4933\" data-end=\"4960\">X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/li>\n<li class=\"ai-optimize-335\" data-section-id=\"1arbcnx\" data-start=\"4961\" data-end=\"4989\">N\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf<\/li>\n<\/ul>\n<p class=\"ai-optimize-336\" data-start=\"4991\" data-end=\"5001\">Th\u00f4ng qua:<\/p>\n<ul data-start=\"5002\" data-end=\"5041\">\n<li class=\"ai-optimize-337\" data-section-id=\"1vrh0pp\" data-start=\"5002\" data-end=\"5025\">H\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed<\/li>\n<li class=\"ai-optimize-338\" data-section-id=\"v1fpus\" data-start=\"5026\" data-end=\"5041\">Ph\u1ea7n m\u1ec1m HTKK<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-339\" data-section-id=\"h14uj1\" data-start=\"5048\" data-end=\"5083\">9.2. M\u1ee5c \u0111\u00edch k\u00ea khai thu\u1ebf GTGT<\/h3>\n<p class=\"ai-optimize-340\" data-start=\"5085\" data-end=\"5103\">Gi\u00fap c\u01a1 quan thu\u1ebf:<\/p>\n<ul data-start=\"5104\" data-end=\"5179\">\n<li class=\"ai-optimize-341\" data-section-id=\"1fyc3w5\" data-start=\"5104\" data-end=\"5123\">Qu\u1ea3n l\u00fd doanh thu<\/li>\n<li class=\"ai-optimize-342\" data-section-id=\"1p8oe0k\" data-start=\"5124\" data-end=\"5141\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n<\/li>\n<li class=\"ai-optimize-343\" data-section-id=\"12fqgk9\" data-start=\"5142\" data-end=\"5179\">Theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf doanh nghi\u1ec7p<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-344\" data-section-id=\"1vmm0m6\" data-start=\"5186\" data-end=\"5232\">X. Doanh nghi\u1ec7p k\u00ea khai theo th\u00e1ng hay qu\u00fd?<\/h2>\n<h3 class=\"ai-optimize-345\" data-section-id=\"gpx09f\" data-start=\"5234\" data-end=\"5260\">10.1. K\u00ea khai theo qu\u00fd<\/h3>\n<p class=\"ai-optimize-346\" data-start=\"5262\" data-end=\"5274\">\u00c1p d\u1ee5ng v\u1edbi:<\/p>\n<ul data-start=\"5275\" data-end=\"5351\">\n<li class=\"ai-optimize-347\" data-section-id=\"1ybgimn\" data-start=\"5275\" data-end=\"5303\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/li>\n<li class=\"ai-optimize-348\" data-section-id=\"ofu10q\" data-start=\"5304\" data-end=\"5351\">Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-349\" data-section-id=\"yjruil\" data-start=\"5358\" data-end=\"5386\">10.2. K\u00ea khai theo th\u00e1ng<\/h3>\n<p class=\"ai-optimize-350\" data-start=\"5388\" data-end=\"5400\">\u00c1p d\u1ee5ng v\u1edbi:<\/p>\n<ul data-start=\"5401\" data-end=\"5448\">\n<li class=\"ai-optimize-351\" data-section-id=\"1jimnla\" data-start=\"5401\" data-end=\"5448\">Doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/li>\n<\/ul>\n<p class=\"ai-optimize-352\" data-start=\"5450\" data-end=\"5522\">\ud83d\udc49 X\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 k\u00ea khai r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 thu\u1ebf.<\/p>\n<h2 class=\"ai-optimize-353\" data-section-id=\"1pcbzky\" data-start=\"5529\" data-end=\"5573\">XI. H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf GTGT g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n<h3 class=\"ai-optimize-354\" data-section-id=\"lkxaw3\" data-start=\"5575\" data-end=\"5602\">11.1. T\u1edd khai thu\u1ebf GTGT<\/h3>\n<p class=\"ai-optimize-355\" data-start=\"5604\" data-end=\"5612\">Bao g\u1ed3m:<\/p>\n<ul data-start=\"5613\" data-end=\"5640\">\n<li class=\"ai-optimize-356\" data-section-id=\"nqganp\" data-start=\"5613\" data-end=\"5626\">M\u1eabu 01\/GTGT<\/li>\n<li class=\"ai-optimize-357\" data-section-id=\"plqgy8\" data-start=\"5627\" data-end=\"5640\">M\u1eabu 04\/GTGT<\/li>\n<\/ul>\n<p class=\"ai-optimize-358\" data-start=\"5642\" data-end=\"5668\">T\u00f9y ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/p>\n<h3 class=\"ai-optimize-359\" data-section-id=\"hfdqyh\" data-start=\"5675\" data-end=\"5700\">11.2. B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n<\/h3>\n<p class=\"ai-optimize-360\" data-start=\"5702\" data-end=\"5710\">Bao g\u1ed3m:<\/p>\n<ul data-start=\"5711\" data-end=\"5745\">\n<li class=\"ai-optimize-361\" data-section-id=\"1vsl2qe\" data-start=\"5711\" data-end=\"5728\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/li>\n<li class=\"ai-optimize-362\" data-section-id=\"1qbmmos\" data-start=\"5729\" data-end=\"5745\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-363\" data-section-id=\"q1yqe2\" data-start=\"5752\" data-end=\"5777\">11.3. Ph\u1ee5 l\u1ee5c b\u1ed5 sung<\/h3>\n<p class=\"ai-optimize-364\" data-start=\"5779\" data-end=\"5791\">\u00c1p d\u1ee5ng khi:<\/p>\n<ul data-start=\"5792\" data-end=\"5840\">\n<li class=\"ai-optimize-365\" data-section-id=\"108laap\" data-start=\"5792\" data-end=\"5804\">\u0110i\u1ec1u ch\u1ec9nh<\/li>\n<li class=\"ai-optimize-366\" data-section-id=\"7m2pzu\" data-start=\"5805\" data-end=\"5822\">K\u00ea khai b\u1ed5 sung<\/li>\n<li class=\"ai-optimize-367\" data-section-id=\"1q3qyl7\" data-start=\"5823\" data-end=\"5840\">Sai s\u00f3t d\u1eef li\u1ec7u<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-368\" data-section-id=\"2ydy62\" data-start=\"5847\" data-end=\"5904\">XII. H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai thu\u1ebf GTGT cho doanh nghi\u1ec7p<\/h2>\n<h3 class=\"ai-optimize-369\" data-section-id=\"1rut6nu\" data-start=\"5906\" data-end=\"5956\">12.1. B\u01b0\u1edbc 1: T\u1eadp h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 \u0111\u1ea7u ra<\/h3>\n<p class=\"ai-optimize-370\" data-start=\"5958\" data-end=\"5975\">Doanh nghi\u1ec7p c\u1ea7n:<\/p>\n<ul data-start=\"5976\" data-end=\"6065\">\n<li class=\"ai-optimize-371\" data-section-id=\"11vvwo9\" data-start=\"5976\" data-end=\"5990\">Ki\u1ec3m tra MST<\/li>\n<li class=\"ai-optimize-372\" data-section-id=\"p8mavn\" data-start=\"5991\" data-end=\"6011\">Ki\u1ec3m tra ch\u1eef k\u00fd s\u1ed1<\/li>\n<li class=\"ai-optimize-373\" data-section-id=\"1gxsk47\" data-start=\"6012\" data-end=\"6035\">Ki\u1ec3m tra ng\u00e0y h\u00f3a \u0111\u01a1n<\/li>\n<li class=\"ai-optimize-374\" data-section-id=\"i8yjig\" data-start=\"6036\" data-end=\"6065\">\u0110\u1ed1i chi\u1ebfu doanh thu th\u1ef1c t\u1ebf<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-375\" data-section-id=\"182bgzk\" data-start=\"6072\" data-end=\"6125\">12.2. B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p class=\"ai-optimize-376\" data-start=\"6127\" data-end=\"6146\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb:<\/p>\n<ul data-start=\"6147\" data-end=\"6263\">\n<li class=\"ai-optimize-377\" data-section-id=\"1el5cbz\" data-start=\"6147\" data-end=\"6170\">C\u00f3 h\u00f3a \u0111\u01a1n VAT h\u1ee3p l\u1ec7<\/li>\n<li class=\"ai-optimize-378\" data-section-id=\"c53dp6\" data-start=\"6171\" data-end=\"6232\">Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li class=\"ai-optimize-379\" data-section-id=\"1bw7yf2\" data-start=\"6233\" data-end=\"6263\">Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<\/ul>\n<p class=\"ai-optimize-380\" data-start=\"6265\" data-end=\"6288\">\ud83d\udc49 N\u1ebfu thi\u1ebfu \u0111i\u1ec1u ki\u1ec7n:<\/p>\n<ul data-start=\"6289\" data-end=\"6340\">\n<li class=\"ai-optimize-381\" data-section-id=\"2pgfkv\" data-start=\"6289\" data-end=\"6315\">Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/li>\n<li class=\"ai-optimize-382\" data-section-id=\"uv756a\" data-start=\"6316\" data-end=\"6340\">C\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i chi ph\u00ed<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-383\" data-section-id=\"1ca01bp\" data-start=\"6347\" data-end=\"6390\">12.3. B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u ra<\/h3>\n<p class=\"ai-optimize-384\" data-start=\"6392\" data-end=\"6399\">C\u0103n c\u1ee9:<\/p>\n<ul data-start=\"6400\" data-end=\"6460\">\n<li class=\"ai-optimize-385\" data-section-id=\"19ul6w0\" data-start=\"6400\" data-end=\"6418\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/li>\n<li class=\"ai-optimize-386\" data-section-id=\"1pgopoc\" data-start=\"6419\" data-end=\"6440\">Doanh thu ph\u00e1t sinh<\/li>\n<li class=\"ai-optimize-387\" data-section-id=\"ibv2ds\" data-start=\"6441\" data-end=\"6460\">Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-388\" data-section-id=\"1b9zkc0\" data-start=\"6467\" data-end=\"6506\">12.4. B\u01b0\u1edbc 4: L\u1eadp t\u1edd khai thu\u1ebf GTGT<\/h3>\n<p class=\"ai-optimize-389\" data-start=\"6508\" data-end=\"6536\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00ean:<\/p>\n<ul data-start=\"6537\" data-end=\"6572\">\n<li class=\"ai-optimize-390\" data-section-id=\"v1fpus\" data-start=\"6537\" data-end=\"6552\">Ph\u1ea7n m\u1ec1m HTKK<\/li>\n<li class=\"ai-optimize-391\" data-section-id=\"33fevd\" data-start=\"6553\" data-end=\"6572\">C\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n<p class=\"ai-optimize-392\" data-start=\"6574\" data-end=\"6598\">C\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng:<\/p>\n<ul data-start=\"6599\" data-end=\"6675\">\n<li class=\"ai-optimize-393\" data-section-id=\"kcebr5\" data-start=\"6599\" data-end=\"6620\">Doanh thu ch\u01b0a thu\u1ebf<\/li>\n<li class=\"ai-optimize-394\" data-section-id=\"1j6iqry\" data-start=\"6621\" data-end=\"6639\">Thu\u1ebf GTGT \u0111\u1ea7u ra<\/li>\n<li class=\"ai-optimize-395\" data-section-id=\"197czk4\" data-start=\"6640\" data-end=\"6659\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/li>\n<li class=\"ai-optimize-396\" data-section-id=\"1kzhuaz\" data-start=\"6660\" data-end=\"6675\">Thu\u1ebf ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-397\" data-section-id=\"14cd3z6\" data-start=\"6682\" data-end=\"6724\">12.5. B\u01b0\u1edbc 5: N\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf<\/h3>\n<p class=\"ai-optimize-398\" data-start=\"6726\" data-end=\"6743\">Sau khi ho\u00e0n t\u1ea5t:<\/p>\n<ul data-start=\"6744\" data-end=\"6802\">\n<li class=\"ai-optimize-399\" data-section-id=\"1003us6\" data-start=\"6744\" data-end=\"6756\">K\u00fd \u0111i\u1ec7n t\u1eed<\/li>\n<li class=\"ai-optimize-400\" data-section-id=\"10udxe\" data-start=\"6757\" data-end=\"6777\">N\u1ed9p t\u1edd khai online<\/li>\n<li class=\"ai-optimize-401\" data-section-id=\"1hublri\" data-start=\"6778\" data-end=\"6802\">N\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00fang h\u1ea1n<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-402\" data-section-id=\"u02m3q\" data-start=\"6809\" data-end=\"6848\">XIII. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT<\/h2>\n<h3 class=\"ai-optimize-403\" data-section-id=\"17uaign\" data-start=\"6850\" data-end=\"6870\">13.1. Theo th\u00e1ng<\/h3>\n<p class=\"ai-optimize-404\" data-start=\"6872\" data-end=\"6913\">\ud83d\udc49 Ch\u1eadm nh\u1ea5t ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/p>\n<p class=\"ai-optimize-405\" data-start=\"6915\" data-end=\"6921\">V\u00ed d\u1ee5:<\/p>\n<ul data-start=\"6922\" data-end=\"6956\">\n<li class=\"ai-optimize-406\" data-section-id=\"1mcd7r8\" data-start=\"6922\" data-end=\"6956\">Thu\u1ebf th\u00e1ng 4 \u2192 h\u1ea1n n\u1ed9p ng\u00e0y 20\/5<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-407\" data-section-id=\"1bbjra1\" data-start=\"6963\" data-end=\"6981\">13.2. Theo qu\u00fd<\/h3>\n<p class=\"ai-optimize-408\" data-start=\"6983\" data-end=\"7039\">\ud83d\udc49 Ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo.<\/p>\n<p class=\"ai-optimize-409\" data-start=\"7041\" data-end=\"7047\">V\u00ed d\u1ee5:<\/p>\n<ul data-start=\"7048\" data-end=\"7075\">\n<li class=\"ai-optimize-410\" data-section-id=\"1mno5sy\" data-start=\"7048\" data-end=\"7075\">Qu\u00fd I \u2192 h\u1ea1n n\u1ed9p ng\u00e0y 30\/4<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-411\" data-section-id=\"d4dxyp\" data-start=\"7082\" data-end=\"7130\">XIV. C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf GTGT<\/h2>\n<h3 class=\"ai-optimize-412\" data-section-id=\"19zomsi\" data-start=\"7132\" data-end=\"7163\">14.1. K\u00ea khai sai thu\u1ebf su\u1ea5t<\/h3>\n<p class=\"ai-optimize-413\" data-start=\"7165\" data-end=\"7194\">\u0110\u00e2y l\u00e0 l\u1ed7i r\u1ea5t ph\u1ed5 bi\u1ebfn gi\u1eefa:<\/p>\n<ul data-start=\"7195\" data-end=\"7213\">\n<li class=\"ai-optimize-414\" data-section-id=\"17vg0ov\" data-start=\"7195\" data-end=\"7203\">M\u1ee9c 5%<\/li>\n<li class=\"ai-optimize-415\" data-section-id=\"r7fm2z\" data-start=\"7204\" data-end=\"7213\">M\u1ee9c 10%<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-416\" data-section-id=\"fd7tw0\" data-start=\"7220\" data-end=\"7258\">14.2. K\u00ea khai thi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/h3>\n<p class=\"ai-optimize-417\" data-start=\"7260\" data-end=\"7275\">C\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn:<\/p>\n<ul data-start=\"7276\" data-end=\"7325\">\n<li class=\"ai-optimize-418\" data-section-id=\"dhq6cd\" data-start=\"7276\" data-end=\"7291\">Truy thu thu\u1ebf<\/li>\n<li class=\"ai-optimize-419\" data-section-id=\"1r4p7sb\" data-start=\"7292\" data-end=\"7309\">Ph\u1ea1t h\u00e0nh ch\u00ednh<\/li>\n<li class=\"ai-optimize-420\" data-section-id=\"1soorc9\" data-start=\"7310\" data-end=\"7325\">Ph\u1ea1t ch\u1eadm n\u1ed9p<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-421\" data-section-id=\"1aca9l6\" data-start=\"7332\" data-end=\"7378\">14.3. K\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u1ec7<\/h3>\n<p class=\"ai-optimize-422\" data-start=\"7380\" data-end=\"7386\">V\u00ed d\u1ee5:<\/p>\n<ul data-start=\"7387\" data-end=\"7443\">\n<li class=\"ai-optimize-423\" data-section-id=\"fyvb1\" data-start=\"7387\" data-end=\"7404\">H\u00f3a \u0111\u01a1n sai MST<\/li>\n<li class=\"ai-optimize-424\" data-section-id=\"64z2x9\" data-start=\"7405\" data-end=\"7427\">H\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/li>\n<li class=\"ai-optimize-425\" data-section-id=\"hye053\" data-start=\"7428\" data-end=\"7443\">H\u00f3a \u0111\u01a1n kh\u1ed1ng<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-426\" data-section-id=\"18nnp15\" data-start=\"7450\" data-end=\"7476\">14.4. N\u1ed9p ch\u1eadm t\u1edd khai<\/h3>\n<p class=\"ai-optimize-427\" data-start=\"7478\" data-end=\"7501\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb:<\/p>\n<ul data-start=\"7502\" data-end=\"7540\">\n<li class=\"ai-optimize-428\" data-section-id=\"1a08kaf\" data-start=\"7502\" data-end=\"7513\">Ph\u1ea1t ti\u1ec1n<\/li>\n<li class=\"ai-optimize-429\" data-section-id=\"h7enxm\" data-start=\"7514\" data-end=\"7540\">\u0110\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf cao<\/li>\n<\/ul>\n<h2 class=\"ai-optimize-430\" data-section-id=\"p1ab65\" data-start=\"7547\" data-end=\"7591\">XV. M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m k\u00ea khai thu\u1ebf GTGT<\/h2>\n<h3 class=\"ai-optimize-431\" data-section-id=\"1a7p2ky\" data-start=\"7593\" data-end=\"7625\">15.1. C\u00e1c h\u00e0nh vi b\u1ecb x\u1eed ph\u1ea1t<\/h3>\n<p class=\"ai-optimize-432\" data-start=\"7627\" data-end=\"7635\">Bao g\u1ed3m:<\/p>\n<ul data-start=\"7636\" data-end=\"7709\">\n<li class=\"ai-optimize-433\" data-section-id=\"3g1m28\" data-start=\"7636\" data-end=\"7662\">Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/li>\n<li class=\"ai-optimize-434\" data-section-id=\"z96v15\" data-start=\"7663\" data-end=\"7676\">K\u00ea khai sai<\/li>\n<li class=\"ai-optimize-435\" data-section-id=\"15gmm00\" data-start=\"7677\" data-end=\"7697\">Ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/li>\n<li class=\"ai-optimize-436\" data-section-id=\"1xah7xj\" data-start=\"7698\" data-end=\"7709\">Tr\u1ed1n thu\u1ebf<\/li>\n<\/ul>\n<h3 class=\"ai-optimize-437\" data-section-id=\"jyruxo\" data-start=\"7716\" data-end=\"7743\">15.2. H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t<\/h3>\n<p class=\"ai-optimize-438\" data-start=\"7745\" data-end=\"7760\">C\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul data-start=\"7761\" data-end=\"7825\">\n<li class=\"ai-optimize-439\" data-section-id=\"1r4p7sb\" data-start=\"7761\" data-end=\"7778\">Ph\u1ea1t h\u00e0nh ch\u00ednh<\/li>\n<li class=\"ai-optimize-440\" data-section-id=\"dhq6cd\" data-start=\"7779\" data-end=\"7794\">Truy thu thu\u1ebf<\/li>\n<li class=\"ai-optimize-441\" data-section-id=\"rpsh2u\" data-start=\"7795\" data-end=\"7810\">Ti\u1ec1n ch\u1eadm n\u1ed9p<\/li>\n<li class=\"ai-optimize-442\" data-section-id=\"wjbobs\" data-start=\"7811\" data-end=\"7825\">\u1ea4n \u0111\u1ecbnh thu\u1ebf<\/li>\n<\/ul>\n<p class=\"ai-optimize-443\" data-start=\"7827\" data-end=\"7903\">\ud83d\udc49 M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u1eeb v\u00e0i tri\u1ec7u \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng t\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/p>\n<h2 class=\"ai-optimize-444\" data-section-id=\"8t63na\" data-start=\"7910\" data-end=\"7926\">XVI. K\u1ebft lu\u1eadn<\/h2>\n<p class=\"ai-optimize-445\" data-start=\"7928\" data-end=\"8074\">Thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u c\u1ea7n hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh. Vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul data-start=\"8075\" data-end=\"8167\">\n<li class=\"ai-optimize-446\" data-section-id=\"q6e7cn\" data-start=\"8075\" data-end=\"8095\">Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt<\/li>\n<li class=\"ai-optimize-447\" data-section-id=\"ldcj6g\" data-start=\"8096\" data-end=\"8114\">Tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t<\/li>\n<li class=\"ai-optimize-448\" data-section-id=\"12nhw3k\" data-start=\"8115\" data-end=\"8136\">T\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf<\/li>\n<li class=\"ai-optimize-449\" data-section-id=\"1g1vo1g\" data-start=\"8137\" data-end=\"8167\">Ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3<\/li>\n<\/ul>\n<p class=\"ai-optimize-450\" data-start=\"8169\" data-end=\"8383\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 d\u1eef li\u1ec7u k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u2013 thu\u1ebf b\u00e0i b\u1ea3n ngay t\u1eeb \u0111\u1ea7u \u0111\u1ec3 v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/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. You may click the link to switch the active language.Thu\u1ebf GTGT l\u00e0 g\u00ec? L\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf quan tr\u1ecdng v\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t..<\/p>\n","protected":false},"author":1,"featured_media":15268,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"Thu\u1ebf GTGT l\u00e0 g\u00ec? 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