{"id":17287,"date":"2025-09-29T11:30:11","date_gmt":"2025-09-29T04:30:11","guid":{"rendered":"https:\/\/sabay.vn\/?p=17287"},"modified":"2025-09-29T11:30:11","modified_gmt":"2025-09-29T04:30:11","slug":"thue-vang-lai-la-gi","status":"publish","type":"post","link":"https:\/\/sabay.vn\/e-learning\/thue-vang-lai-la-gi\/","title":{"rendered":"Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh"},"content":{"rendered":"<p>Khi th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf \u0111\u1ecba b\u00e0n kh\u00e1c t\u1ec9nh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e3ng lai. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh quan tr\u1ecdng trong ph\u00e1p lu\u1eadt thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 c\u00f4ng b\u1eb1ng cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<p>Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec? K\u00ea khai thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi qu\u00fd \u0111\u1ed9c gi\u1ea3 c\u00f9ng theo d\u00f5i nh\u1eefng chia s\u1ebb c\u1ee7a <a href=\"https:\/\/sabay.vn\/e-learning\/\">Sabay<\/a>!<\/p>\n<h2>Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec? Khi n\u00e0o Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u1edf ngo\u1ea1i t\u1ec9nh?<\/h2>\n<p>Thu\u1ebf v\u00e3ng lai l\u00e0 kho\u1ea3n thu\u1ebf m\u00e0 doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00e1c ngo\u00e0i tr\u1ee5 s\u1edf ch\u00ednh. Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, n\u1ebfu m\u1ed9t c\u00f4ng ty c\u00f3 tr\u1ee5 s\u1edf \u1edf TP.HCM nh\u01b0ng th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n B\u00ecnh D\u01b0\u01a1ng.<\/p>\n<figure id=\"attachment_17288\" aria-describedby=\"caption-attachment-17288\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17288\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141511.944.jpg\" alt=\"Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec? Khi n\u00e0o Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u1edf ngo\u1ea1i t\u1ec9nh?\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141511.944.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141511.944-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141511.944-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141511.944-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-17288\" class=\"wp-caption-text\">Thu\u1ebf v\u00e3ng lai l\u00e0 g\u00ec? Khi n\u00e0o Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u1edf ngo\u1ea1i t\u1ec9nh?<\/figcaption><\/figure>\n<p>Theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e3ng lai m\u1edbi nh\u1ea5t, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y khi:<\/p>\n<ul>\n<li>C\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1ea1i ngo\u1ea1i t\u1ec9nh.<\/li>\n<li>C\u00f3 d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng tri\u1ec3n khai t\u1ea1i m\u1ed9t t\u1ec9nh kh\u00e1c ngo\u00e0i n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li>C\u00f3 chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u1eb7t t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00e1c.<\/li>\n<li>C\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.<\/li>\n<\/ul>\n<h2>C\u00e1c lo\u1ea1i thu\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e3ng lai<\/h2>\n<p>Trong th\u1ef1c t\u1ebf, khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng t\u1ea1i ngo\u1ea1i t\u1ec9nh, doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT v\u00e3ng lai) v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN v\u00e3ng lai). \u0110\u00e2y l\u00e0 hai lo\u1ea1i thu\u1ebf tr\u1ecdng t\u00e2m \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp chi ti\u1ebft trong Th\u00f4ng t\u01b0 80 v\u1ec1 thu\u1ebf v\u00e3ng lai v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan.<\/p>\n<h3>Thu\u1ebf GTGT v\u00e3ng lai<\/h3>\n<p>Thu\u1ebf GTGT v\u00e3ng lai \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00e1c v\u1edbi n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp t\u1edd khai ri\u00eang cho ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, d\u1ecbch v\u1ee5 ph\u00e1t sinh \u1edf ngo\u1ea1i t\u1ec9nh.<\/li>\n<li>C\u00e1ch k\u00ea khai thu\u1ebf GTGT v\u00e3ng lai theo Th\u00f4ng t\u01b0 80 m\u1edbi nh\u1ea5t: k\u00ea khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo k\u1ef3 (th\u00e1ng\/qu\u00fd), sau \u0111\u00f3 n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n kh\u00e1c.<\/li>\n<li>Doanh nghi\u1ec7p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho ho\u1ea1t \u0111\u1ed9ng t\u1ea1i ngo\u1ea1i t\u1ec9nh v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh.<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: C\u00f4ng ty A \u1edf H\u00e0 N\u1ed9i k\u00fd h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng d\u1ef1 \u00e1n t\u1ea1i Qu\u1ea3ng Ninh. C\u00f4ng ty ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh t\u1ea1i C\u1ee5c Thu\u1ebf Qu\u1ea3ng Ninh, kh\u00f4ng th\u1ec3 ch\u1ec9 n\u1ed9p \u1edf H\u00e0 N\u1ed9i.<\/p>\n<figure id=\"attachment_17289\" aria-describedby=\"caption-attachment-17289\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17289\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141614.913.jpg\" alt=\"C\u00e1c lo\u1ea1i thu\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e3ng lai\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141614.913.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141614.913-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141614.913-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141614.913-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-17289\" class=\"wp-caption-text\">C\u00e1c lo\u1ea1i thu\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e3ng lai<\/figcaption><\/figure>\n<h3>Thu\u1ebf TNDN v\u00e3ng lai<\/h3>\n<p>Thu\u1ebf TNDN v\u00e3ng lai \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i ngo\u1ea1i t\u1ec9nh. Theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e3ng lai m\u1edbi nh\u1ea5t, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh g\u1ed3m:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh ho\u1ea1t \u0111\u1ed9ng t\u1ea1i ngo\u1ea1i t\u1ec9nh.<\/li>\n<li>C\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ed9c l\u1eadp \u1edf \u0111\u1ecba b\u00e0n kh\u00e1c.<\/li>\n<li>C\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh.<\/li>\n<\/ul>\n<p>Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i:<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai theo Th\u00f4ng t\u01b0 80 \u0111\u1ec3 ph\u00e2n b\u1ed5 ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh.<\/li>\n<li>Khai thu\u1ebf TNDN v\u00e3ng lai ri\u00eang cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<li>Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN t\u1eadp trung m\u1ed9t l\u1ea7n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh nh\u01b0ng c\u00f3 ph\u00e2n b\u1ed5 cho c\u00e1c t\u1ec9nh th\u00e0nh n\u01a1i ph\u00e1t sinh ngh\u0129a v\u1ee5.<\/li>\n<\/ul>\n<h3>Ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa Thu\u1ebf v\u00e3ng lai v\u00e0 Thu\u1ebf n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/h3>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"161\" \/>\n<col width=\"278\" \/>\n<col width=\"278\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf v\u00e3ng lai<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Kh\u00e1i ni\u1ec7m<\/td>\n<td>Thu\u1ebf ph\u00e1t sinh khi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S, s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh t\u1ea1i ngo\u1ea1i t\u1ec9nh (kh\u00e1c n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh).<\/td>\n<td>Thu\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/td>\n<\/tr>\n<tr>\n<td>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/td>\n<td>C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng (C\u1ee5c thu\u1ebf t\u1ec9nh\/th\u00e0nh ph\u1ed1 kh\u00e1c).<\/td>\n<td>C\u01a1 quan thu\u1ebf n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ee5 s\u1edf ch\u00ednh.<\/td>\n<\/tr>\n<tr>\n<td>C\u00e1ch k\u00ea khai<\/td>\n<td>Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf v\u00e3ng lai ri\u00eang cho t\u1eebng \u0111\u1ecba b\u00e0n ph\u00e1t sinh.<\/td>\n<td>Doanh nghi\u1ec7p k\u00ea khai t\u1eadp trung to\u00e0n b\u1ed9 thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ee5 s\u1edf ch\u00ednh.<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/td>\n<td>&#8211; D\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t \u1edf ngo\u1ea1i t\u1ec9nh.<br \/>\n&#8211; Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u00e0i t\u1ec9nh.<br \/>\n&#8211; Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00e1c.<\/td>\n<td>&#8211; Ho\u1ea1t \u0111\u1ed9ng n\u1ed9i t\u1ec9nh t\u1ea1i n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf.<br \/>\n&#8211; H\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n ph\u00e1t sinh c\u00f9ng \u0111\u1ecba b\u00e0n.<\/td>\n<\/tr>\n<tr>\n<td>H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/td>\n<td>Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ngh\u0129a v\u1ee5 thu\u1ebf cho t\u1eebng \u0111\u1ecba b\u00e0n. Th\u01b0\u1eddng \u00e1p d\u1ee5ng h\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai theo Th\u00f4ng t\u01b0 80.<\/td>\n<td>H\u1ea1ch to\u00e1n t\u1eadp trung t\u1ea1i ph\u00f2ng k\u1ebf to\u00e1n tr\u1ee5 s\u1edf ch\u00ednh.<\/td>\n<\/tr>\n<tr>\n<td>V\u00ed d\u1ee5 minh h\u1ecda<\/td>\n<td>C\u00f4ng ty \u1edf TP.HCM tr\u00fang th\u1ea7u x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n t\u1ea1i B\u00ecnh D\u01b0\u01a1ng \u21d2 Ph\u00e1t sinh thu\u1ebf GTGT v\u00e3ng lai v\u00e0 TNDN v\u00e3ng lai t\u1ea1i B\u00ecnh D\u01b0\u01a1ng.<\/td>\n<td>C\u00f4ng ty tri\u1ec3n khai d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng ngay t\u1ea1i TP.HCM \u21d2 To\u00e0n b\u1ed9 thu\u1ebf n\u1ed9p t\u1ea1i C\u1ee5c Thu\u1ebf TP.HCM.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf v\u00e0 ph\u00e2n b\u1ed5 theo Th\u00f4ng t\u01b0 80<\/h2>\n<p>Th\u00f4ng t\u01b0 80 v\u1ec1 thu\u1ebf v\u00e3ng lai (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2022) thay \u0111\u1ed5i c\u00e1ch qu\u1ea3n l\u00fd, k\u00ea khai v\u00e0 ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf ngo\u1ea1i t\u1ec9nh. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 c\u00e1ch th\u1ef1c hi\u1ec7n khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng \u1edf \u0111\u1ecba b\u00e0n kh\u00e1c ngo\u00e0i tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<p>Theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, doanh nghi\u1ec7p khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ho\u1eb7c ph\u00e1t sinh thu nh\u1eadp t\u1ea1i t\u1ec9nh kh\u00e1c ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m minh b\u1ea1ch h\u00f3a vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n thu cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<h3>C\u00e1c nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf ngo\u1ea1i t\u1ec9nh theo Th\u00f4ng t\u01b0 80<\/h3>\n<p>Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 khi th\u1ef1c hi\u1ec7n thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh \u0111\u1ec3 tr\u00e1nh sai s\u00f3t. Th\u00f4ng t\u01b0 80 v\u1ec1 thu\u1ebf v\u00e3ng lai \u0111\u00e3 \u0111\u01b0a ra 4 nguy\u00ean t\u1eafc ch\u00ednh:<\/p>\n<h4><strong>Ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean doanh thu ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00e1c<\/strong><\/h4>\n<ul>\n<li>Thu\u1ebf GTGT v\u00e3ng lai \u0111\u01b0\u1ee3c ph\u00e2n chia theo t\u1ef7 l\u1ec7 doanh thu th\u1ef1c hi\u1ec7n t\u1ea1i t\u1eebng t\u1ec9nh.<\/li>\n<li>V\u00ed d\u1ee5: c\u00f4ng ty thi c\u00f4ng c\u00f4ng tr\u00ecnh \u1edf \u0110\u00e0 N\u1eb5ng, doanh thu 5 t\u1ef7, t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh \u1edf TP.HCM 20 t\u1ef7 \u2192 c\u00f4ng ty ph\u1ea3i ph\u00e2n b\u1ed5 GTGT cho \u0110\u00e0 N\u1eb5ng theo t\u1ef7 l\u1ec7 5\/25.<\/li>\n<\/ul>\n<h4><strong>Ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean chi ph\u00ed, l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf<\/strong><\/h4>\n<ul>\n<li>Thu\u1ebf TNDN v\u00e3ng lai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo chi ph\u00ed, l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00e1c.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 chi nh\u00e1nh s\u1ea3n xu\u1ea5t, ph\u1ea3i t\u00ednh ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i chi nh\u00e1nh \u0111\u1ec3 n\u1ed9p v\u1ec1 \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3.<\/li>\n<\/ul>\n<h4><strong>Khai t\u1eadp trung, ph\u00e2n b\u1ed5 theo h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/h4>\n<ul>\n<li>Doanh nghi\u1ec7p ch\u1ec9 khai t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li>C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd s\u1ebd ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf cho c\u00e1c t\u1ec9nh th\u00f4ng qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<h4><strong>Nguy\u00ean t\u1eafc minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m<\/strong><\/h4>\n<ul>\n<li>Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ch\u1ee9ng minh doanh thu t\u1ea1i ngo\u1ea1i t\u1ec9nh.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai \u0111\u1ecba b\u00e0n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/li>\n<\/ul>\n<figure id=\"attachment_17290\" aria-describedby=\"caption-attachment-17290\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17290\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141707.988.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf v\u00e0 ph\u00e2n b\u1ed5 theo Th\u00f4ng t\u01b0 80\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141707.988.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141707.988-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141707.988-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141707.988-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-17290\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf v\u00e0 ph\u00e2n b\u1ed5 theo Th\u00f4ng t\u01b0 80<\/figcaption><\/figure>\n<h3>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng c\u1ee7a Th\u00f4ng t\u01b0 80 so v\u1edbi c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y<\/h3>\n<p>So v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, Th\u00f4ng t\u01b0 80 c\u00f3 3 \u0111i\u1ec3m n\u1ed5i b\u1eadt:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n l\u1eadp t\u1edd khai ri\u00eang t\u1ea1i t\u1eebng t\u1ec9nh, gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/li>\n<li>H\u1ea1ch to\u00e1n thu\u1ebf v\u00e3ng lai theo Th\u00f4ng t\u01b0 80 r\u00f5 r\u00e0ng: ch\u1ec9 c\u1ea7n t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Minh b\u1ea1ch trong ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, tr\u00e1nh tr\u00f9ng l\u1eb7p trong n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n<h2>H\u01b0\u1edbng d\u1eabn k\u00ea khai Thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/h2>\n<h3>H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/h3>\n<p>Theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC v\u00e0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" rel=\"dofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a>, m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 chuy\u1ec3n t\u1eeb k\u00ea khai ri\u00eang l\u1ebb sang ph\u00e2n b\u1ed5 thu\u1ebf. Tuy nhi\u00ean, v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i k\u00ea khai thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n<ul>\n<li>T\u1edd khai thu\u1ebf GTGT t\u1ea1m n\u1ed9p tr\u00ean doanh s\u1ed1 ph\u00e1t sinh t\u1ea1i ngo\u1ea1i t\u1ec9nh (M\u1eabu s\u1ed1 05\/GTGT).<\/li>\n<li>B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t li\u00ean t\u1ec9nh (M\u1eabu s\u1ed1 01-7\/GTGT).<\/li>\n<\/ul>\n<p>B\u1ea3n sao ch\u1ee9ng t\u1eeb li\u00ean quan, bao g\u1ed3m:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf (h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, mua b\u00e1n h\u00e0ng h\u00f3a).<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n<li>Gi\u1ea5y t\u1edd ch\u1ee9ng minh doanh thu t\u1ea1i \u0111\u1ecba b\u00e0n ngo\u1ea1i t\u1ec9nh.<\/li>\n<\/ul>\n<p>\u23f0 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<figure id=\"attachment_17291\" aria-describedby=\"caption-attachment-17291\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17291\" src=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141731.673.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai Thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh\" width=\"800\" height=\"500\" srcset=\"https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141731.673.jpg 800w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141731.673-300x188.jpg 300w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141731.673-768x480.jpg 768w, https:\/\/sabay.vn\/e-learning\/wp-content\/uploads\/2025\/10\/SABAY-800X500-2025-10-02T141731.673-80x50.jpg 80w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-17291\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn k\u00ea khai Thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/figcaption><\/figure>\n<h3>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/h3>\n<p>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo 3 b\u01b0\u1edbc c\u01a1 b\u1ea3n:<\/p>\n<p><strong>B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp t\u1edd khai<\/strong><\/p>\n<p>Ho\u00e0n th\u00e0nh t\u1edd khai v\u00e0 g\u1eedi cho c\u01a1 quan thu\u1ebf:<\/p>\n<ul>\n<li>N\u1ed9p theo th\u00e1ng \u2192 ch\u1eadm nh\u1ea5t ng\u00e0y 20 th\u00e1ng sau.<\/li>\n<li>N\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u2192 ch\u1eadm nh\u1ea5t ng\u00e0y 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2: N\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng<\/strong><\/p>\n<p>H\u1ed3 s\u01a1 n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf ho\u1eb7c C\u1ee5c Thu\u1ebf n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh tr\u1ea3i d\u00e0i nhi\u1ec1u t\u1ec9nh (v\u00ed d\u1ee5: \u0111\u01b0\u1eddng giao th\u00f4ng, \u0111\u01b0\u1eddng \u0111i\u1ec7n, \u0111\u01b0\u1eddng \u1ed1ng\u2026), doanh nghi\u1ec7p:<\/p>\n<ul>\n<li>Khai chung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li>N\u1ed9p thu\u1ebf cho t\u1eebng t\u1ec9nh theo t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3: C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn<\/strong><\/p>\n<ul>\n<li>N\u1ed9p tr\u1ef1c ti\u1ebfp: C\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn, \u0111\u00f3ng d\u1ea5u, ghi ng\u00e0y gi\u1edd v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u.<\/li>\n<li>N\u1ed9p qua b\u01b0u \u0111i\u1ec7n: H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c \u0111\u00f3ng d\u1ea5u ng\u00e0y nh\u1eadn v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0.<\/li>\n<li>N\u1ed9p \u0111i\u1ec7n t\u1eed (eTax): H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ti\u1ebfp nh\u1eadn, ki\u1ec3m tra v\u00e0 ph\u1ea3n h\u1ed3i t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1.<\/li>\n<\/ul>\n<p>V\u1edbi quy tr\u00ecnh n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, h\u1ea1ch to\u00e1n \u0111\u00fang h\u1ea1n, \u0111\u1ed3ng th\u1eddi tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t do n\u1ed9p ch\u1eadm ho\u1eb7c k\u00ea khai sai \u0111\u1ecba b\u00e0n.<\/p>\n<p>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/sabay.vn\/e-learning\/nhung-luu-y-luat-thue-gtgt-2024-ap-dung-tu-1-7-2025\/\">Nh\u1eefng l\u01b0u \u00fd lu\u1eadt thu\u1ebf GTGT 2024 \u00e1p d\u1ee5ng t\u1eeb 1\/7\/2025<\/a><\/p>\n<h2>K\u1ebft<\/h2>\n<p>Qua h\u01b0\u1edbng d\u1eabn k\u00ea khai v\u00e0 ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf theo Th\u00f4ng t\u01b0 80, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, l\u1eadp t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n. Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf v\u00e3ng lai t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/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 kh\u00e1c 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>Khi th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf \u0111\u1ecba b\u00e0n kh\u00e1c t\u1ec9nh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e3ng lai. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh quan tr\u1ecdng trong ph\u00e1p lu\u1eadt thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 c\u00f4ng b\u1eb1ng cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng&#8230;.<\/p>\n","protected":false},"author":2,"featured_media":17292,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[46,44],"tags":[],"class_list":["post-17287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doanh-nghiep","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/posts\/17287","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=17287"}],"version-history":[{"count":0,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/posts\/17287\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/media\/17292"}],"wp:attachment":[{"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/media?parent=17287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/categories?post=17287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sabay.vn\/e-learning\/wp-json\/wp\/v2\/tags?post=17287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}