{"id":16768,"date":"2026-08-27T03:22:54","date_gmt":"2026-08-27T03:22:54","guid":{"rendered":"https:\/\/mva.vn\/?p=16768"},"modified":"2026-08-27T03:27:42","modified_gmt":"2026-08-27T03:27:42","slug":"thue-gtgt-dau-vao-cua-qua-tang-co-duoc-khau-tru","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thue-gtgt-dau-vao-cua-qua-tang-co-duoc-khau-tru\/","title":{"rendered":"Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?"},"content":{"rendered":"

Sorry, this entry is only available in 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>

Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Vi\u1ec7c mua h\u00e0ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. \u0110i\u1ec3m quan tr\u1ecdng l\u00e0 h\u00e0ng h\u00f3a ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u1ecbu thu\u1ebf GTGT. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7.<\/em><\/p>\n

I. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/h2>\n
\"Thu\u1ebf
Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/figcaption><\/figure>\n

1.1. Qu\u00e0 t\u1eb7ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n

C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3<\/strong>, n\u1ebfu qu\u00e0 t\u1eb7ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u1ecbu thu\u1ebf GTGT. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc quan tr\u1ecdng khi x\u1eed l\u00fd qu\u00e0 t\u1eb7ng trong n\u0103m 2026. Theo Lu\u1eadt Thu\u1ebf GTGT, thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng.<\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p mua gi\u1ecf qu\u00e0 \u0111\u1ec3 t\u1eb7ng kh\u00e1ch h\u00e0ng nh\u1eb1m duy tr\u00ec quan h\u1ec7 kinh doanh. N\u1ebfu h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110i\u1ec1u n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i \u0111\u00e1p \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t, qu\u00e0 bi\u1ebfu v\u00e0 qu\u00e0 t\u1eb7ng nh\u00e2n vi\u00ean. N\u1ebfu doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf, kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/p>\n

1.2. Kh\u00f4ng ph\u1ea3i c\u1ee9 mua qu\u00e0 t\u1eb7ng l\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n

Doanh nghi\u1ec7p kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng m\u1ecdi kho\u1ea3n qu\u00e0 t\u1eb7ng \u0111\u1ec1u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/p>\n

M\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng g\u1ed3m:<\/p>\n

    \n
  • C\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p ho\u1eb7c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/li>\n
  • H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n
  • \u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u00e1p d\u1ee5ng.<\/li>\n
  • C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh nghi\u1ec7p v\u1ee5 mua v\u00e0 t\u1eb7ng.<\/li>\n
  • H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i kh\u1ecfi kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n

    T\u1eeb ng\u00e0y 01\/7\/2026, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Thu\u1ebf GTGT v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra t\u1eebng giao d\u1ecbch tr\u01b0\u1edbc khi k\u00ea khai.<\/p>\n

    II. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng<\/h2>\n

    2.1. Qu\u00e0 t\u1eb7ng ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf<\/h3>\n

    \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra. H\u00e0ng h\u00f3a mua v\u00e0o ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

    N\u1ebfu doanh nghi\u1ec7p mua h\u00e0ng \u0111\u1ec3 t\u1eb7ng kh\u00e1ch h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1eb7ng qu\u00e0 g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f3 c\u01a1 s\u1edf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

    Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh n\u1ebfu kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang.<\/p>\n

    2.2. Ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p<\/h3>\n

    Doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o. H\u00f3a \u0111\u01a1n ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang giao d\u1ecbch th\u1ef1c t\u1ebf. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 thu\u1ebf su\u1ea5t. C\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c kh\u00f4ng ph\u1ea3n \u00e1nh giao d\u1ecbch th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c truy\u1ec1n l\u00ean h\u1ec7 th\u1ed1ng. H\u1ed3 s\u01a1 mua h\u00e0ng c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/p>\n

    2.3. Ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n<\/h3>\n

    T\u1eeb n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb m\u1ee9c gi\u00e1 tr\u1ecb thu\u1ed9c ng\u01b0\u1ee1ng ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p.<\/p>\n

    K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ngay khi mua qu\u00e0 t\u1eb7ng. Kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi r\u00e0 so\u00e1t.<\/p>\n

    C\u00e1c ch\u1ee9ng t\u1eeb n\u00ean \u0111\u01b0\u1ee3c l\u01b0u g\u1ed3m:<\/p>\n

      \n
    • H\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/li>\n
    • H\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n
    • Phi\u1ebfu nh\u1eadp kho.<\/li>\n
    • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
    • Phi\u1ebfu xu\u1ea5t kho h\u00e0ng t\u1eb7ng.<\/li>\n
    • Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c k\u1ebf ho\u1ea1ch t\u1eb7ng qu\u00e0.<\/li>\n
    • Danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn.<\/li>\n<\/ul>\n

      III. Qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o?<\/h2>\n

      3.1. Qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng ph\u1ee5c v\u1ee5 kinh doanh<\/h3>\n

      Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng<\/strong> \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p mua h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh ch\u0103m s\u00f3c ho\u1eb7c tri \u00e2n kh\u00e1ch h\u00e0ng.<\/p>\n

      V\u00ed d\u1ee5, C\u00f4ng ty A mua 100 h\u1ed9p qu\u00e0 \u0111\u1ec3 t\u1eb7ng kh\u00e1ch h\u00e0ng. H\u1ed9p qu\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ch\u01b0\u01a1ng tr\u00ecnh tri \u00e2n kh\u00e1ch h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      N\u1ebfu C\u00f4ng ty A c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch t\u1eb7ng qu\u00e0.<\/p>\n

      3.2. C\u1ea7n ch\u1ee9ng minh m\u1ed1i li\u00ean h\u1ec7 v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n

      Doanh nghi\u1ec7p n\u00ean c\u00f3 t\u00e0i li\u1ec7u th\u1ec3 hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng qu\u00e0. H\u1ed3 s\u01a1 c\u00e0ng r\u00f5 th\u00ec vi\u1ec7c gi\u1ea3i tr\u00ecnh c\u00e0ng thu\u1eadn l\u1ee3i.<\/p>\n

      C\u00f3 th\u1ec3 chu\u1ea9n b\u1ecb:<\/p>\n

        \n
      • Quy\u1ebft \u0111\u1ecbnh t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh.<\/li>\n
      • Ch\u00ednh s\u00e1ch ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng.<\/li>\n
      • Danh s\u00e1ch kh\u00e1ch h\u00e0ng nh\u1eadn qu\u00e0.<\/li>\n
      • H\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn li\u00ean quan.<\/li>\n
      • Bi\u00ean b\u1ea3n giao nh\u1eadn qu\u00e0.<\/li>\n
      • Phi\u1ebfu xu\u1ea5t kho.<\/li>\n
      • H\u00f3a \u0111\u01a1n mua qu\u00e0.<\/li>\n<\/ul>\n

        Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u tr\u00ean. Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n

        IV. Qu\u00e0 t\u1eb7ng nh\u00e2n vi\u00ean c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/h2>\n

        4.1. Qu\u00e0 t\u1eb7ng nh\u00e2n vi\u00ean v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n

        Qu\u00e0 t\u1eb7ng nh\u00e2n vi\u00ean c\u0169ng c\u1ea7n xem x\u00e9t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. N\u1ebfu h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ch\u1ecbu thu\u1ebf, thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. C\u01a1 quan thu\u1ebf t\u1eebng h\u01b0\u1edbng d\u1eabn r\u1eb1ng qu\u00e0 xu\u1ea5t, qu\u00e0 bi\u1ebfu v\u00e0 qu\u00e0 t\u1eb7ng nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra. N\u1ebfu doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf, kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Do \u0111\u00f3, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh qu\u00e0 t\u1eb7ng nh\u00e2n vi\u00ean l\u00e0 kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

        4.2. C\u1ea7n ph\u00e2n bi\u1ec7t thu\u1ebf GTGT v\u1edbi thu\u1ebf TNDN<\/h3>\n

        Qu\u00e0 t\u1eb7ng nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn kho\u1ea3n chi ph\u00fac l\u1ee3i khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN. \u0110\u00e2y l\u00e0 n\u1ed9i dung kh\u00e1c v\u1edbi vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n x\u1eed l\u00fd ri\u00eang t\u1eebng s\u1eafc thu\u1ebf. Vi\u1ec7c m\u1ed9t kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed TNDN kh\u00f4ng \u0111\u1ed3ng ngh\u0129a t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. Ng\u01b0\u1ee3c l\u1ea1i, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u0169ng kh\u00f4ng c\u00f3 ngh\u0129a to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng ch\u1eafc ch\u1eafn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed TNDN.<\/p>\n

        V. Qu\u00e0 t\u1eb7ng c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra kh\u00f4ng?<\/h2>\n

        5.1. H\u00e0ng mua v\u1ec1 t\u1eb7ng v\u1eabn c\u00f3 th\u1ec3 ph\u00e1t sinh thu\u1ebf \u0111\u1ea7u ra<\/h3>\n

        Khi doanh nghi\u1ec7p mua h\u00e0ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng, h\u00e0ng h\u00f3a v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u ra. C\u01a1 quan thu\u1ebf \u0111\u00e3 h\u01b0\u1edbng d\u1eabn r\u1eb1ng qu\u00e0 xu\u1ea5t, qu\u00e0 bi\u1ebfu v\u00e0 qu\u00e0 t\u1eb7ng c\u00f3 th\u1ec3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn m\u1ed9t \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng<\/strong> v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra khi xu\u1ea5t t\u1eb7ng l\u00e0 hai kho\u1ea3n kh\u00e1c nhau. Thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c xem x\u00e9t kh\u1ea5u tr\u1eeb theo \u0111i\u1ec1u ki\u1ec7n. Thu\u1ebf \u0111\u1ea7u ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1eb7ng h\u00e0ng theo quy \u0111\u1ecbnh.<\/p>\n

        5.2. Gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng m\u1eb7c nhi\u00ean b\u1eb1ng 0<\/h3>\n

        Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ghi gi\u00e1 tr\u1ecb h\u00e0ng t\u1eb7ng b\u1eb1ng 0 ch\u1ec9 v\u00ec kh\u00f4ng thu ti\u1ec1n. Vi\u1ec7c kh\u00f4ng thu ti\u1ec1n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf GTGT. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu, t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT. K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/p>\n

        VI. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb?<\/h2>\n

        6.1. Qu\u00e0 t\u1eb7ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h3>\n

        N\u1ebfu h\u00e0ng h\u00f3a mua v\u00e0o ch\u1ec9 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. N\u1ebfu kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu theo quy \u0111\u1ecbnh.<\/p>\n

        6.2. Kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n<\/h3>\n

        Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u0169ng c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i n\u1ebfu h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p. H\u00f3a \u0111\u01a1n kh\u1ed1ng ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3n \u00e1nh giao d\u1ecbch th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi k\u00ea khai. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

        6.3. Kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n<\/h3>\n

        N\u1ebfu giao d\u1ecbch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0ng doanh nghi\u1ec7p l\u1ea1i thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi thanh to\u00e1n. V\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh mua qu\u00e0 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, vi\u1ec7c ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb c\u00e0ng c\u1ea7n thi\u1ebft.<\/p>\n

        VII. V\u00ed d\u1ee5 c\u00e1ch x\u1eed l\u00fd thu\u1ebf GTGT c\u1ee7a qu\u00e0 t\u1eb7ng<\/h2>\n

        7.1. Tr\u01b0\u1eddng h\u1ee3p mua qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng<\/h3>\n

        C\u00f4ng ty A mua 100 h\u1ed9p qu\u00e0 \u0111\u1ec3 t\u1eb7ng kh\u00e1ch h\u00e0ng. Gi\u00e1 mua ch\u01b0a thu\u1ebf l\u00e0 500.000 \u0111\u1ed3ng\/h\u1ed9p. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 10%.<\/p>\n

        T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng mua ch\u01b0a thu\u1ebf l\u00e0:<\/p>\n

        100 \u00d7 500.000 = 50.000.000 \u0111\u1ed3ng<\/strong><\/p>\n

        Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0:<\/p>\n

        50.000.000 \u00d7 10% = 5.000.000 \u0111\u1ed3ng<\/strong><\/p>\n

        N\u1ebfu C\u00f4ng ty A \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, 5.000.000 \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong>.<\/p>\n

        Khi xu\u1ea5t qu\u00e0 t\u1eb7ng, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u ra theo quy \u0111\u1ecbnh. Vi\u1ec7c n\u00e0y kh\u00f4ng l\u00e0m m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o n\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

        7.2. N\u1ebfu qu\u00e0 t\u1eb7ng ph\u1ee5c v\u1ee5 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h3>\n

        Gi\u1ea3 s\u1eed s\u1ed1 qu\u00e0 t\u1eb7ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng. M\u1ed9t ph\u1ea7n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT. Ph\u1ea7n c\u00f2n l\u1ea1i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu\u1ebf \u0111\u1ea7u v\u00e0o, ph\u1ea7n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Ph\u1ea7n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. N\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1ed5ng doanh thu theo quy \u0111\u1ecbnh.<\/p>\n

        VIII. K\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec?<\/h2>\n

        8.1. H\u1ed3 s\u01a1 mua qu\u00e0<\/h3>\n

        \u0110\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb c\u1ee7a giao d\u1ecbch mua.<\/p>\n

        B\u1ed9 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n

          \n
        • H\u1ee3p \u0111\u1ed3ng mua h\u00e0ng.<\/li>\n
        • B\u00e1o gi\u00e1 ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/li>\n
        • H\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n
        • Phi\u1ebfu nh\u1eadp kho.<\/li>\n
        • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
        • Bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng.<\/li>\n<\/ul>\n

          8.2. H\u1ed3 s\u01a1 xu\u1ea5t qu\u00e0<\/h3>\n

          Khi xu\u1ea5t qu\u00e0, k\u1ebf to\u00e1n c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\n

          N\u00ean l\u01b0u:<\/p>\n

            \n
          • Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c k\u1ebf ho\u1ea1ch t\u1eb7ng qu\u00e0.<\/li>\n
          • Danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn.<\/li>\n
          • Phi\u1ebfu xu\u1ea5t kho.<\/li>\n
          • Bi\u00ean b\u1ea3n giao nh\u1eadn.<\/li>\n
          • H\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng.<\/li>\n
          • T\u00e0i li\u1ec7u ch\u1ee9ng minh ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng qu\u00e0.<\/li>\n<\/ul>\n

            Nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a. \u0110\u1ed3ng th\u1eddi, h\u1ed3 s\u01a1 c\u0169ng h\u1ed7 tr\u1ee3 vi\u1ec7c gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra.<\/p>\n

            IX. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng n\u0103m 2026<\/h2>\n

            9.1. Kh\u00f4ng nh\u1ea7m gi\u1eefa \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra<\/h3>\n

            \u0110\u00e2y l\u00e0 l\u1ed7i kh\u00e1 ph\u1ed5 bi\u1ebfn khi x\u1eed l\u00fd qu\u00e0 t\u1eb7ng. Doanh nghi\u1ec7p c\u1ea7n t\u00e1ch ri\u00eang hai n\u1ed9i dung. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong> \u0111\u01b0\u1ee3c xem x\u00e9t kh\u1ea5u tr\u1eeb d\u1ef1a tr\u00ean \u0111i\u1ec1u ki\u1ec7n mua v\u00e0o. Thu\u1ebf GTGT \u0111\u1ea7u ra<\/strong> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi doanh nghi\u1ec7p xu\u1ea5t h\u00e0ng bi\u1ebfu, t\u1eb7ng. Hai kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f9ng ph\u00e1t sinh trong m\u1ed9t nghi\u1ec7p v\u1ee5. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i ri\u00eang.<\/p>\n

            9.2. H\u1ea1ch to\u00e1n v\u00e0 h\u1ed3 s\u01a1 ph\u1ea3i th\u1ed1ng nh\u1ea5t<\/h3>\n

            S\u1ed1 li\u1ec7u tr\u00ean phi\u1ebfu nh\u1eadp, phi\u1ebfu xu\u1ea5t v\u00e0 h\u00f3a \u0111\u01a1n c\u1ea7n th\u1ed1ng nh\u1ea5t. Danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn c\u0169ng n\u00ean ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng xu\u1ea5t. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n. Nh\u1eefng ch\u00eanh l\u1ec7ch kh\u00f4ng gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c c\u00f3 th\u1ec3 g\u00e2y r\u1ee7i ro khi ki\u1ec3m tra.<\/p>\n

            9.3. C\u1eadp nh\u1eadt quy \u0111\u1ecbnh t\u1eeb 01\/7\/2026<\/h3>\n

            T\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh thu\u1ebf GTGT m\u1edbi theo h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 114\/VBHN-VPQH n\u0103m 2026 \u0111\u00e3 h\u1ee3p nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT. K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra c\u1ea3 Lu\u1eadt Thu\u1ebf GTGT v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn. Kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u00e1y m\u00f3c c\u00e1c h\u01b0\u1edbng d\u1eabn c\u0169 cho nghi\u1ec7p v\u1ee5 ph\u00e1t sinh n\u0103m 2026.<\/p>\n

            X. K\u1ebft lu\u1eadn<\/h2>\n

            Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> n\u1ebfu h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u1ecbu thu\u1ebf GTGT v\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 thanh to\u00e1n. \u0110\u00e2y kh\u00f4ng ph\u1ea3i kho\u1ea3n thu\u1ebf m\u1eb7c nhi\u00ean b\u1ecb lo\u1ea1i ch\u1ec9 v\u00ec h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a qu\u00e0 t\u1eb7ng. N\u1ebfu qu\u00e0 t\u1eb7ng ph\u1ee5c v\u1ee5 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u1ea7n h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh. B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u ra khi xu\u1ea5t h\u00e0ng bi\u1ebfu t\u1eb7ng. H\u1ed3 s\u01a1 mua h\u00e0ng, thanh to\u00e1n, xu\u1ea5t kho v\u00e0 t\u1eb7ng qu\u00e0 c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u0111\u1ea7y \u0111\u1ee7. V\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng qu\u00e0 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi k\u00ea khai. C\u00e1ch n\u00e0y gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb lo\u1ea1i thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>","protected":false},"excerpt":{"rendered":"

            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 \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo..<\/p>\n","protected":false},"author":1,"featured_media":16769,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16768","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e0 t\u1eb7ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng? 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