{"id":17278,"date":"2025-07-31T10:02:20","date_gmt":"2025-07-31T03:02:20","guid":{"rendered":"https:\/\/sabay.vn\/?p=17278"},"modified":"2025-07-31T10:02:20","modified_gmt":"2025-07-31T03:02:20","slug":"nhung-luu-y-luat-thue-gtgt-2024-ap-dung-tu-1-7-2025","status":"publish","type":"post","link":"https:\/\/sabay.vn\/e-learning\/nhung-luu-y-luat-thue-gtgt-2024-ap-dung-tu-1-7-2025\/","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd lu\u1eadt thu\u1ebf GTGT 2024 \u00e1p d\u1ee5ng t\u1eeb 1\/7\/2025"},"content":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/7\/2025, Lu\u1eadt Thu\u1ebf GTGT 2024 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, mang \u0111\u1ebfn nhi\u1ec1u \u0111i\u1ec3m m\u1edbi \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. So v\u1edbi Lu\u1eadt Thu\u1ebf GTGT 2008 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t tr\u01b0\u1edbc \u0111\u00e2y, lu\u1eadt s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y ch\u1ee9a kh\u00f4ng \u00edt nh\u1eefng thay \u0111\u1ed5i kh\u00e1c bi\u1ec7t. Hi\u1ec3u \u0111\u00fang v\u00e0 n\u1eafm r\u00f5 c\u00e1c thay \u0111\u1ed5i s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7, h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p>C\u00f9ng <a href=\"https:\/\/sabay.vn\/e-learning\/\">Sabay<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft nh\u1eefng l\u01b0u \u00fd v\u1ec1 lu\u1eadt thu\u1ebf GTGT v\u1eeba c\u1eadp nh\u1eadt qua chia s\u1ebb sau!<\/p>\n<h2><span data-sheets-root=\"1\">Nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt quan tr\u1ecdng nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT \u00e1p d\u1ee5ng trong N\u0103m 2024<\/span><\/h2>\n<h3>B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n<p>\u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT 2024 \u0111\u00e3 m\u1edf r\u1ed9ng ph\u1ea1m vi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ec1n t\u1ea3ng s\u1ed1. \u0110i\u1ec3m m\u1edbi g\u1ed3m:<\/p>\n<ul>\n<li>Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam s\u1ebd ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li>T\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf GTGT c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li>S\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng tr\u00ean s\u00e0n.<\/li>\n<\/ul>\n<p>\u27a1\ufe0f Quy \u0111\u1ecbnh n\u00e0y th\u1ec3 hi\u1ec7n n\u1ed7 l\u1ef1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c ch\u1ed1ng th\u1ea5t thu thu\u1ebf t\u1eeb th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng gi\u1eefa ho\u1ea1t \u0111\u1ed9ng kinh doanh truy\u1ec1n th\u1ed1ng v\u00e0 kinh doanh tr\u1ef1c tuy\u1ebfn.<\/p>\n<h3>\u0110i\u1ec1u ch\u1ec9nh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h3>\n<p>Lu\u1eadt Thu\u1ebf GTGT 2024 \u0111\u00e1nh d\u1ea5u nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro khi k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n<p>\u0110i\u1ec1u 5<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" rel=\"dofollow noopener\" target=\"_blank\"> Lu\u1eadt Thu\u1ebf GTGT 2024<\/a> c\u00f3 nhi\u1ec1u s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT so v\u1edbi \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 2008. C\u00e1c \u0111i\u1ec3m ch\u00ednh g\u1ed3m:<\/p>\n<ul>\n<li>B\u1ecf quy \u0111\u1ecbnh: Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m n\u00f4ng \u2013 l\u00e2m \u2013 th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/li>\n<li>L\u01b0\u1ee3c b\u1ecf m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, bao g\u1ed3m:\n<ul>\n<li>Ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd.<\/li>\n<li>D\u1ecbch v\u1ee5 l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n, t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng t\u1ea1i s\u1edf giao d\u1ecbch ho\u1eb7c trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n, c\u00f9ng m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n kh\u00e1c.<\/li>\n<\/ul>\n<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n:\n<ul>\n<li>Tr\u01b0\u1edbc \u0111\u00e2y, h\u00e0ng h\u00f3a ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean v\u00e0 chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh tr\u1edf l\u00ean thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/li>\n<li>T\u1eeb 2024, s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n sau ch\u1ebf bi\u1ebfn s\u1ebd \u00e1p d\u1ee5ng danh m\u1ee5c c\u1ee5 th\u1ec3 do Ch\u00ednh ph\u1ee7 ban h\u00e0nh.<\/li>\n<\/ul>\n<\/li>\n<li>B\u1ed5 sung nh\u00f3m h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: H\u00e0ng vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 cho c\u00f4ng t\u00e1c ph\u00f2ng ch\u1ed1ng thi\u00ean tai, d\u1ecbch b\u1ec7nh, th\u1ea3m h\u1ecda, chi\u1ebfn tranh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT.<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh: n\u00e2ng t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng l\u00ean 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. Quy \u0111\u1ecbnh n\u00e0y s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026.<\/li>\n<li>Quy \u0111\u1ecbnh r\u00f5 h\u01a1n m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 th\u1ed1ng nh\u1ea5t v\u1edbi ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh, bao g\u1ed3m: kinh doanh ch\u1ee9ng kho\u00e1n, s\u1ea3n ph\u1ea9m ph\u00e1i sinh, h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng \u2013 an ninh\u2026<\/li>\n<\/ul>\n<figure id=\"attachment_17279\" aria-describedby=\"caption-attachment-17279\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17279\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110455.162.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt quan tr\u1ecdng nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT \u00e1p d\u1ee5ng trong N\u0103m 2024\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110455.162.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110455.162-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110455.162-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110455.162-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-17279\" class=\"wp-caption-text\">Nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt quan tr\u1ecdng nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT \u00e1p d\u1ee5ng trong N\u0103m 2024<\/figcaption><\/figure>\n<h3>S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf (\u0110i\u1ec1u 7)<\/h3>\n<p>\u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh r\u00f5 h\u01a1n c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9:<\/p>\n<ul>\n<li>H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: Gi\u00e1 t\u00ednh thu\u1ebf s\u1ebd d\u1ef1a tr\u00ean tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo Lu\u1eadt Thu\u1ebf Xu\u1ea5t kh\u1ea9u, Nh\u1eadp kh\u1ea9u, c\u1ed9ng th\u00eam thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf b\u1ed5 sung (n\u1ebfu c\u00f3).<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf GTGT ph\u1ea3i c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, tr\u00e1nh t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng t\u00f9y ti\u1ec7n.<\/li>\n<li>Ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9: C\u00f3 b\u1ed5 sung c\u00e1ch t\u00ednh cho c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 s\u1ea3n xu\u1ea5t \u0111i\u1ec7n c\u1ee7a EVN, v\u1eadn t\u1ea3i \u2013 b\u1ed1c x\u1ebfp, du l\u1ecbch l\u1eef h\u00e0nh, c\u1ea7m \u0111\u1ed3, d\u1ecbch v\u1ee5 ph\u00e1t h\u00e0nh s\u00e1ch.<\/li>\n<\/ul>\n<p>Thay \u0111\u1ed5i n\u00e0y gi\u00fap \u0111\u1ed3ng b\u1ed9 v\u1edbi ph\u00e1p lu\u1eadt h\u1ea3i quan v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng khai b\u00e1o gi\u00e1 tr\u1ecb sai \u0111\u1ec3 tr\u1ed1n thu\u1ebf.<\/p>\n<p>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/sabay.vn\/e-learning\/van-phong-ao-phuong-hoa-hung-gia-tu-390k-thang\/\">V\u0103n ph\u00f2ng \u1ea3o ph\u01b0\u1eddng H\u00f2a H\u01b0ng gi\u00e1 t\u1eeb 390k\/th\u00e1ng<\/a><\/p>\n<h3>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t GTGT (\u0110i\u1ec1u 9)<\/h3>\n<p>M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i l\u1edbn l\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t:<\/p>\n<ul>\n<li>Thu\u1ebf su\u1ea5t 0%: M\u1edf r\u1ed9ng th\u00eam c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t \u1edf n\u01b0\u1edbc ngo\u00e0i, h\u00e0ng b\u00e1n t\u1ea1i c\u1eeda kh\u1ea9u, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u trong h\u00e0ng h\u1ea3i \u2013 h\u00e0ng kh\u00f4ng.<\/li>\n<li>Chuy\u1ec3n t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang 5%: M\u1ed9t s\u1ed1 s\u1ea3n ph\u1ea9m nh\u01b0 ph\u00e2n b\u00f3n, t\u00e0u khai th\u00e1c th\u1ee7y s\u1ea3n.<\/li>\n<li>Chuy\u1ec3n t\u1eeb 5% sang 10%: Bao g\u1ed3m l\u00e2m s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn, \u0111\u01b0\u1eddng v\u00e0 ph\u1ee5 ph\u1ea9m \u0111\u01b0\u1eddng, thi\u1ebft b\u1ecb gi\u1ea3ng d\u1ea1y \u2013 th\u00ed nghi\u1ec7m, ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a \u2013 th\u1ec3 thao \u2013 ngh\u1ec7 thu\u1eadt, s\u1ea3n xu\u1ea5t v\u00e0 chi\u1ebfu phim.<\/li>\n<\/ul>\n<p>C\u00e1c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y nh\u1eb1m m\u1edf r\u1ed9ng ngu\u1ed3n thu ng\u00e2n s\u00e1ch, \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf trong \u00e1p d\u1ee5ng thu\u1ebf GTGT.<\/p>\n<h3>S\u1eeda \u0111\u1ed5i \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (\u0110i\u1ec1u 14)<\/h3>\n<p>\u0110i\u1ec1u 14 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m thay \u0111\u1ed5i \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebf to\u00e1n doanh nghi\u1ec7p:<\/p>\n<ul>\n<li>T\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec1u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, thay v\u00ec ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi giao d\u1ecbch tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 tr\u01b0\u1edbc.<\/li>\n<li>B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb v\u1edbi: t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi lao \u0111\u1ed9ng, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n, mua h\u00e0ng h\u00f3a \u2013 d\u1ecbch v\u1ee5 qua \u1ee7y quy\u1ec1n, \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 9 ch\u1ed7.<\/li>\n<li>B\u1ed5 sung ch\u1ee9ng t\u1eeb xu\u1ea5t kh\u1ea9u nh\u01b0 phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a\u2026 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch.<\/li>\n<li>Quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c khai b\u1ed5 sung khi ph\u00e1t hi\u1ec7n sai s\u00f3t: N\u1ebfu khai b\u1ed5 sung l\u00e0m t\u0103ng thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec ph\u1ea3i n\u1ed9p k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p; n\u1ebfu khai b\u1ed5 sung l\u00e0m gi\u1ea3m th\u00ec k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n.<\/li>\n<\/ul>\n<figure id=\"attachment_17280\" aria-describedby=\"caption-attachment-17280\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-17280 size-full\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110528.369.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt quan tr\u1ecdng nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT \u00e1p d\u1ee5ng trong N\u0103m 2024\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110528.369.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110528.369-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110528.369-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110528.369-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-17280\" class=\"wp-caption-text\">Nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt quan tr\u1ecdng nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT \u00e1p d\u1ee5ng trong N\u0103m 2024<\/figcaption><\/figure>\n<p>\u27a1\ufe0f \u0110i\u1ec3m m\u1edbi n\u00e0y y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang thanh to\u00e1n kh\u00f4ng ti\u1ec1n m\u1eb7t, \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed.<\/p>\n<h3>B\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT (\u0110i\u1ec1u 15)<\/h3>\n<p>\u0110i\u1ec1u 15 m\u1edf r\u1ed9ng v\u00e0 si\u1ebft ch\u1eb7t h\u01a1n v\u1ec1 ho\u00e0n thu\u1ebf:<\/p>\n<ul>\n<li>\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf: Doanh nghi\u1ec7p ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5% n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean trong 12 th\u00e1ng ho\u1eb7c 4 qu\u00fd.<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf: H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c.<\/li>\n<li>Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, c\u0169ng nh\u01b0 lo\u1ea1i tr\u1eeb c\u00e1c d\u1ef1 \u00e1n ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf trong quy tr\u00ecnh ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<p>Nh\u1eefng s\u1eeda \u0111\u1ed5i n\u00e0y nh\u1eb1m ch\u1ed1ng gian l\u1eadn ho\u00e0n thu\u1ebf, v\u1ed1n l\u00e0 v\u1ea5n \u0111\u1ec1 n\u1ed5i c\u1ed9m nhi\u1ec1u n\u0103m qua.<\/p>\n<h2><span data-sheets-root=\"1\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft K\u00ea khai thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng Thu\u1ebf su\u1ea5t cho Doanh nghi\u1ec7p v\u00e0 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/h2>\n<h3><span data-sheets-root=\"1\">Quy tr\u00ecnh v\u00e0 l\u01b0u \u00fd khi s\u1eed d\u1ee5ng Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi<\/span><\/h3>\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, vi\u1ec7c tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed y\u00eau c\u1ea7u doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t t\u1eeb kh\u00e2u \u0111\u0103ng k\u00fd, ph\u00e1t h\u00e0nh \u0111\u1ebfn x\u1eed l\u00fd sai s\u00f3t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng l\u00e0 kh\u00f4ng c\u00f2n h\u1ee7y h\u00f3a \u0111\u01a1n sai s\u00f3t, m\u00e0 thay b\u1eb1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n<p><strong>1. \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai \u0111\u0103ng k\u00fd ho\u1eb7c thay \u0111\u1ed5i th\u00f4ng tin theo M\u1eabu 01\/\u0110KT\u0110-H\u0110\u0110T. Vi\u1ec7c \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp tr\u00ean C\u1ed5ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u00f4ng qua nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p><strong>2. L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n<p>Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7. H\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin b\u1eaft bu\u1ed9c: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n; th\u00f4ng tin ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3 y\u00eau c\u1ea7u); h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5; s\u1ed1 l\u01b0\u1ee3ng; \u0111\u01a1n gi\u00e1; th\u00e0nh ti\u1ec1n; th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<ul>\n<li>V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3: d\u1eef li\u1ec7u c\u1ea7n \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh cho ng\u01b0\u1eddi mua.<\/li>\n<li>V\u1edbi h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3: d\u1eef li\u1ec7u truy\u1ec1n tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi mua.<\/li>\n<\/ul>\n<p><strong>3. X\u1eed l\u00fd sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/p>\n<p>N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh c\u00f3 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n n\u00eau r\u00f5 s\u1ed1, k\u00fd hi\u1ec7u, ng\u00e0y th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 ph\u1ea7n n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng ghi d\u01b0\u01a1ng, gi\u1ea3m ghi \u00e2m). Sau khi ho\u00e0n t\u1ea5t, h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi mua ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3, t\u00f9y tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p><strong>4. C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng<\/strong><\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: Doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay kh\u00f4ng.<\/li>\n<li>M\u00e1y t\u00ednh ti\u1ec1n: C\u00e1c c\u01a1 s\u1edf b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, kh\u00e1ch s\u1ea1n b\u1eaft bu\u1ed9c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li>N\u1ed9i dung b\u1ed5 sung: H\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 y\u00eau c\u1ea7u s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb ng\u00e2n s\u00e1ch khi ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c.<\/li>\n<li>Truy xu\u1ea5t ngu\u1ed3n g\u1ed1c: H\u1ec7 th\u1ed1ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng l\u01b0u tr\u1eef, truy xu\u1ea5t d\u1eef li\u1ec7u \u0111\u1ec3 c\u01a1 quan thu\u1ebf gi\u00e1m s\u00e1t doanh thu theo th\u1eddi gian th\u1ef1c.<\/li>\n<li>H\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7: Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb m\u00e1y ch\u1ee7, ph\u1ea7n m\u1ec1m, ch\u1eef k\u00fd s\u1ed1 v\u00e0 \u0111\u01b0\u1eddng truy\u1ec1n \u1ed5n \u0111\u1ecbnh \u0111\u1ec3 k\u1ebft n\u1ed1i li\u00ean t\u1ee5c v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<h3><span data-sheets-root=\"1\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp v\u00e0 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau<\/span><\/h3>\n<p>Lu\u1eadt Thu\u1ebf GTGT m\u1edbi quy \u0111\u1ecbnh c\u00f3 hai c\u00e1ch t\u00ednh thu\u1ebf GTGT, g\u1ed3m ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp.<\/p>\n<h4><strong>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT (\u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf GTGT 2024)<\/strong><\/h4>\n<p>C\u00e1ch t\u00ednh:<\/p>\n<blockquote><p>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra \u2013 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p>Thu\u1ebf GTGT \u0111\u1ea7u ra: = Gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 b\u00e1n ra \u00d7 Thu\u1ebf su\u1ea5t GTGT.<\/p><\/blockquote>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ghi gi\u00e1 \u0111\u00e3 g\u1ed3m thu\u1ebf \u2192 Thu\u1ebf GTGT \u0111\u1ea7u ra = Gi\u00e1 thanh to\u00e1n \u2013 Gi\u00e1 t\u00ednh thu\u1ebf (theo \u0110i\u1ec1u 7).<\/li>\n<li>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: T\u1ed5ng s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u, ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thay khi mua d\u1ecbch v\u1ee5 t\u1eeb n\u01b0\u1edbc ngo\u00e0i (theo \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 14).<\/li>\n<\/ul>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/p>\n<ul>\n<li>C\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean (tr\u1eeb h\u1ed9\/c\u00e1 nh\u00e2n).<\/li>\n<li>C\u01a1 s\u1edf kinh doanh t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd kh\u1ea5u tr\u1eeb (tr\u1eeb h\u1ed9\/c\u00e1 nh\u00e2n).<\/li>\n<li>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 trong ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed, do ph\u00eda Vi\u1ec7t Nam khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay.<\/li>\n<\/ul>\n<p>V\u1edbi ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. N\u00f3i \u0111\u01a1n gi\u1ea3n, doanh nghi\u1ec7p b\u00e1n h\u00e0ng s\u1ebd t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, sau \u0111\u00f3 tr\u1eeb \u0111i ph\u1ea7n thu\u1ebf \u0111\u00e3 tr\u1ea3 khi mua v\u00e0o. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean m\u1ed9t t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m ho\u1eb7c nh\u1eefng \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng. V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p l\u1edbn ho\u1eb7c c\u00f3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 s\u1ebd ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n<figure id=\"attachment_17281\" aria-describedby=\"caption-attachment-17281\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-17281 size-full\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110609.457.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT (\u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf GTGT 2024)\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110609.457.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110609.457-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110609.457-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110609.457-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-17281\" class=\"wp-caption-text\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT (\u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf GTGT 2024)<\/figcaption><\/figure>\n<h4><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp thu\u1ebf GTGT (\u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT 2024)<\/strong><\/h4>\n<p>C\u00f3 02 c\u00e1ch t\u00ednh:<\/p>\n<p><strong>(i) Tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng (\u00e1p d\u1ee5ng cho v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd)<\/strong><\/p>\n<blockquote><p>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = (Gi\u00e1 b\u00e1n ra \u2013 Gi\u00e1 mua v\u00e0o) \u00d7 Thu\u1ebf su\u1ea5t GTGT.<\/p>\n<p>Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ho\u1ea1t \u0111\u1ed9ng v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd \u0111\u1ec3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p><\/blockquote>\n<p><strong>(ii) Tr\u1ef1c ti\u1ebfp theo doanh thu<\/strong><\/p>\n<blockquote><p>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu \u00d7 T\u1ef7 l\u1ec7 % (t\u00f9y ng\u00e0nh).<\/p><\/blockquote>\n<p>T\u1ef7 l\u1ec7 % theo ng\u00e0nh:<\/p>\n<ul>\n<li>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 1%<\/li>\n<li>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u NVL: 5%<\/li>\n<li>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u NVL: 3%<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 2%<\/li>\n<\/ul>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p, HTX, li\u00ean hi\u1ec7p HTX c\u00f3 doanh thu &lt; 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd kh\u1ea5u tr\u1eeb).<\/li>\n<li>H\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12).<\/li>\n<li>T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i VN, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i VN c\u00f3 ph\u00e1t sinh doanh thu t\u1ea1i VN nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n\/h\u00f3a \u0111\u01a1n.<\/li>\n<li>C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<p>Doanh thu t\u00ednh thu\u1ebf: T\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n, bao g\u1ed3m c\u1ea3 ph\u1ee5 thu, ph\u00ed thu th\u00eam.<\/p>\n<figure id=\"attachment_17282\" aria-describedby=\"caption-attachment-17282\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17282\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110629.087.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp thu\u1ebf GTGT (\u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT 2024)\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110629.087.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110629.087-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110629.087-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110629.087-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-17282\" class=\"wp-caption-text\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp thu\u1ebf GTGT (\u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT 2024)<\/figcaption><\/figure>\n<p>L\u01b0u \u00fd:<\/p>\n<ul>\n<li>H\u1ed9\/c\u00e1 nh\u00e2n kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/li>\n<li>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c d\u00f9ng ch\u1ee7 y\u1ebfu cho doanh nghi\u1ec7p nh\u1ecf, h\u1ed9 kinh doanh ho\u1eb7c nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb.<\/li>\n<li>Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 hi\u1ec3u ng\u1eafn g\u1ecdn: n\u1ebfu doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n b\u00e0i b\u1ea3n th\u00ec n\u00ean \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o; c\u00f2n h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p nh\u1ecf l\u1ebb, ch\u01b0a c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb th\u00ec \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp s\u1ebd \u0111\u01a1n gi\u1ea3n h\u01a1n.<\/li>\n<\/ul>\n<h2><span data-sheets-root=\"1\">\u1ea2nh h\u01b0\u1edfng c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i \u0111\u1ebfn ph\u1ea1m vi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<br \/>\n<\/span><\/h2>\n<p>Lu\u1eadt Thu\u1ebf GTGT 2024 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025, thay \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Vi\u1ec7c s\u1eeda \u0111\u1ed5i n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n, b\u1edfi n\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 h\u01a1n ph\u1ea1m vi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai ch\u00ednh x\u00e1c, tr\u00e1nh r\u1ee7i ro v\u1ec1 tr\u1ed1n thu\u1ebf ho\u1eb7c k\u00ea khai sai.<\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, theo Lu\u1eadt Thu\u1ebf GTGT 2008 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t nh\u01b0 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 13\/2008\/QH12, nhi\u1ec1u nh\u00f3m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf r\u1ed9ng h\u01a1n. Tuy nhi\u00ean, trong Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i n\u0103m 2024, ph\u1ea1m vi \u0111\u00e3 thu h\u1eb9p ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh t\u1ebf v\u0129 m\u00f4 v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a m\u1edbi. C\u00e1c ng\u00e0nh li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 y t\u1ebf, gi\u00e1o d\u1ee5c, \u0111\u1ea5t \u0111ai, t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1eef trong di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, nh\u01b0ng m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 ho\u1eb7c kinh doanh ph\u1ee5 tr\u1ee3 c\u00f3 th\u1ec3 ph\u1ea3i t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2025.<\/p>\n<figure id=\"attachment_17283\" aria-describedby=\"caption-attachment-17283\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17283\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110707.098.jpg\" alt=\"\u1ea2nh h\u01b0\u1edfng c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i \u0111\u1ebfn ph\u1ea1m vi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110707.098.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110707.098-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110707.098-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T110707.098-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-17283\" class=\"wp-caption-text\">\u1ea2nh h\u01b0\u1edfng c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i \u0111\u1ebfn ph\u1ea1m vi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/figcaption><\/figure>\n<p>\u1ea2nh h\u01b0\u1edfng ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn g\u1ed3m:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang cung c\u1ea5p, \u0111\u1ed1i chi\u1ebfu v\u1edbi kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 c\u00f2n n\u1eb1m trong di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/li>\n<li>Ph\u00f2ng K\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn k\u00ea khai thu\u1ebf ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf GTGT v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd, tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng sai ph\u1ea1m vi mi\u1ec5n thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p>T\u00f3m l\u1ea1i, vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf GTGT n\u0103m 2025 l\u00e0m r\u00f5 h\u01a1n ranh gi\u1edbi gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t, gi\u1ea3m tranh ch\u1ea5p v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a v\u00e0 ti\u1ec1n t\u1ec7 \u0111ang si\u1ebft ch\u1eb7t.<\/p>\n<h2>K\u1ebft<\/h2>\n<p>Vi\u1ec7c \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf GTGT m\u1edbi nh\u1ea5t n\u0103m 2024 t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh k\u1ebf to\u00e1n thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00ea khai thu\u1ebf. Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 ng\u01b0\u1ee1ng doanh thu l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd.<\/p>\n<p>Theo d\u00f5i <a href=\"https:\/\/sabay.vn\/e-learning\/\">Sabay<\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1c tin t\u1ee9c h\u1eefu \u00edch b\u1ea1n nh\u00e9!<\/p>\n<hr \/>\n<p>SABAY &#8211; \u0110\u1ed2NG H\u00c0NH BAY XA<\/p>\n<p>Hotline: 093 179 1122<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/7\/2025, Lu\u1eadt Thu\u1ebf GTGT 2024 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, mang \u0111\u1ebfn nhi\u1ec1u \u0111i\u1ec3m m\u1edbi \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. So v\u1edbi Lu\u1eadt Thu\u1ebf GTGT 2008 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t tr\u01b0\u1edbc \u0111\u00e2y, lu\u1eadt s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y ch\u1ee9a kh\u00f4ng \u00edt nh\u1eefng thay&#8230;<\/p>\n","protected":false},"author":2,"featured_media":17284,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[46,50,44],"tags":[],"class_list":["post-17278","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doanh-nghiep","category-phap-ly","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/posts\/17278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/comments?post=17278"}],"version-history":[{"count":0,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/posts\/17278\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/media\/17284"}],"wp:attachment":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/media?parent=17278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/categories?post=17278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/tags?post=17278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}