{"id":28638,"date":"2022-10-27T16:20:56","date_gmt":"2022-10-27T09:20:56","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=28638"},"modified":"2023-05-19T10:21:41","modified_gmt":"2023-05-19T03:21:41","slug":"diem-moi-ve-thue-gtgt-vang-lai-ngoai-tinh-theo-thong-tu-80-2021-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/diem-moi-ve-thue-gtgt-vang-lai-ngoai-tinh-theo-thong-tu-80-2021-tt-btc\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi v\u1ec1 Thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC"},"content":{"rendered":"<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh l\u00e0 g\u00ec?<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh hay thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh l\u00e0 s\u1ed1 thu\u1ebf VAT m\u00e0 k\u1ebf to\u00e1n c\u1ea7n tr\u00edch n\u1ed9p\/t\u1ea1m n\u1ed9p cho c\u01a1 quan thu\u1ebf (ng\u00e2n s\u00e1ch t\u1ec9nh) t\u1ea1i n\u01a1i Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng, giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S d\u00f9 kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/p>\n<p>Sau \u0111\u00f3, s\u1ed1 thu\u1ebf v\u00e3ng lai \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<\/div><\/div>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC kh\u00e1c g\u00ec so v\u1edbi quy \u0111\u1ecbnh thu\u1ebf theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC?<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong><em>\u0110i\u1ec3m s\u1eeda \u0111\u1ed5i 1<\/em><\/strong><em>:<\/em> <em>Khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u1eefng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1edbi tr\u1ee5 s\u1edf thu\u1ebf ch\u00ednh c\u1ee7a t\u1ec9nh \u0111\u00f3:<\/em>\n<ul style=\"list-style-type: disc;\">\n<li><strong>\u0110\u01b0\u1ee3c gi\u1ea3m t\u1ec9 l\u1ec7 khi khai thu\u1ebf GTGT v\u00e3ng lai \u1edf m\u1ee9c 2% xu\u1ed1ng c\u00f2n 1% tr\u00ean t\u1ed5ng doanh thu<\/strong>\u00a0c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 (t\u1ed5ng doanh thu n\u00e0y s\u1ebd ch\u01b0a c\u00f3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u00e2y c\u0169ng ch\u00ednh l\u00e0 \u0111i\u1ec3m \u0111\u1ed5i m\u1edbi nh\u1eb1m t\u1ea1o n\u00ean nh\u1eefng thu\u1eadn l\u1ee3i \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<li>Ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p v\u00e0o c\u00e1c t\u1edd khai thu\u1ebf. Vi\u1ec7c n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c C\u01a1 quan v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n lu\u00e2n chuy\u1ec3n c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00e3 n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Sau \u0111\u00f3 b\u00f9 tr\u1eeb gi\u1eefa thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf ngo\u1ea1i t\u1ec9nh v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3.<\/li>\n<\/ul>\n<\/li>\n<li><strong><em>\u0110i\u1ec3m m\u1edbi 2<\/em><\/strong><em>:<\/em> <em>Theo quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i thu\u1ebf GTGT v\u00e3ng lai v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng ngo\u1ea1i t\u1ec9nh v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh:<\/em>\n<ul style=\"list-style-type: disc;\">\n<li>V\u1ec1 ng\u01b0\u1eddi khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c nh\u00e0 th\u1ea7u hay c\u00e1c\u00a0<a href=\"https:\/\/ketoanviethung.vn\/thue-nha-thau-dich-vu-phan-mem.html\" target=\"_blank\" rel=\"noopener\">nh\u00e0 th\u1ea7u ph\u1ee5<\/a>\u00a0nh\u01b0ng l\u1ea1i tr\u1ef1c ti\u1ebfp k\u00ed k\u1ebft h\u1ee3p \u0111\u1ed3ng \u2013 ph\u1ee5 l\u1ee5c trong h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ngo\u1ea1i t\u1ec9nh v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u00f3.<\/li>\n<li><strong>T\u1ec9 l\u1ec7 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m t\u1eeb m\u1ee9c 2% xu\u1ed1ng c\u00f2n 1% tr\u00ean t\u1ed5ng m\u1ee9c doanh thu<\/strong>\u00a0c\u1ee7a h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh \u0111\u00f3 t\u1ea1i nh\u1eefng t\u1ec9nh \u0111ang di\u1ec5n ra c\u00e1c h\u1ea1ng m\u1ee5c x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.<\/li>\n<\/ul>\n<\/li>\n<li><strong><em>\u0110i\u1ec3m m\u1edbi 3<\/em><\/strong><em>:<\/em> <em>C\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, bu\u00f4n b\u00e1n ngo\u1ea1i t\u1ec9nh v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh nh\u01b0ng l\u1ea1i kh\u00f4ng th\u00e0nh l\u1eadp \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c trong t\u1ec9nh \u0111\u00f3 th\u00ec s\u1ebd \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT v\u00e3ng lai ph\u1ea3i n\u1ed9p.<\/em> (Thay v\u00ec theo Th\u00f4ng t\u01b0 156\/2013\/BT\u2013TTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh tr\u01b0\u1edbc \u0111\u00e2y th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e3ng lai t\u1ea1i n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng kinh doanh, bu\u00f4n b\u00e1n n\u00e0y).<\/li>\n<li><em><strong>\u0110i\u1ec3m m\u1edbi 4<\/strong>:<\/em>\u00a0<em>B\u00e3i b\u1ecf c\u00e1c ti\u00eau th\u1ee9c v\u1ec1 ph\u00e2n b\u1ed5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c hay l\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u1edf c\u00e1c t\u1ec9nh kh\u00e1c v\u1edbi ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u1edbi tr\u01b0\u1eddng h\u1ee3p khi c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t n\u00e0y \u0111i\u1ec1u chuy\u1ec3n c\u00e1c th\u00e0nh ph\u1ea9m hay l\u00e0 b\u00e1n c\u00e1c th\u00e0nh ph\u1ea9m cho c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c trong n\u1ed9i b\u1ed9 v\u1edbi nhau \u0111\u1ec3 xu\u1ea5t b\u00e1n ra ngo\u00e0i l\u00e0 doanh thu c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m c\u00f9ng m\u1eabu m\u00e3, c\u00f9ng lo\u1ea1i \u1edf t\u1ec9nh \u0111\u00f3 \u0111ang c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ed1ng nh\u1ea5t c\u00f9ng th\u1ef1c hi\u1ec7n.<\/em><\/li>\n<li><em><strong>\u0110i\u1ec3m m\u1edbi 5<\/strong>:<\/em> <em>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c nh\u01b0ng \u1edf ngo\u1ea1i t\u1ec9nh v\u1edbi \u0111\u1ecba \u0111i\u1ec3m ng\u01b0\u1eddi ph\u1ea3i \u0111\u00f3ng thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, b\u1eaft bu\u1ed9c ph\u1ea3i khai b\u00e1o thu\u1ebf GTGT ri\u00eang v\u00e0 n\u1ed9p nh\u1eefng h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp b\u00e1n c\u00e1c th\u00e0nh ph\u1ea9m \u0111\u00f3, ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c h\u00f3a \u0111\u01a1n do \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00ed hay do ng\u01b0\u1eddi \u0111i n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00ed t\u1ea1i c\u00e1c c\u01a1 quan thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c thu\u1ebf gtgt \u0111\u1ea7u ra \u2013 v\u00e0o \u0111\u1ea7y \u0111\u1ee7.<\/em><\/li>\n<\/ul>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>K\u00ea khai thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>N\u1ed9p thu\u1ebf v\u00e3ng lai ngo\u1ea1i t\u1ec9nh v\u1edbi d\u1ecbch v\u1ee5 x\u00e2y l\u1eafp, bu\u00f4n b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S kh\u00f4ng c\u1ea7n <a href=\"https:\/\/helpsme.misa.vn\/2022\/kb\/lamthenao_delensotienvanglai_lentokhaithuegtgtvaphulucpl01-5\/\" target=\"_blank\" rel=\"noopener\">k\u00ea khai ri\u00eang theo t\u1edd khai s\u1ed1 05\/GTGT t\u1eeb th\u00f4ng t\u01b0 156<\/a> m\u00e0 \u0111\u01b0\u1ee3c k\u00ea khai chung v\u1edbi t\u1edd khai thu\u1ebf VAT v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i t\u1ec9nh c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:\u00a0khai thu\u1ebf tr\u00ean <a href=\"https:\/\/helpsme.misa.vn\/2022\/kb\/thue-gtgt-theo-phuong-phap-khau-tru\/\" target=\"_blank\" rel=\"noopener\">t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT<\/a>;<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp\u00a0tr\u00ean doanh thu: khai thu\u1ebf tr\u00ean <a href=\"https:\/\/helpsme.misa.vn\/2022\/kb\/thue-gtgt-truc-tiep-tren-doanh-thu\/\" target=\"_blank\" rel=\"noopener\">t\u1edd khai thu\u1ebf GTGT m\u1eabu 04\/GTGT<\/a>.<\/li>\n<\/ul>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593,2636],"ht-kb-tag":[3370],"class_list":["post-28638","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_tag-thue-vang-lai"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/28638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=28638"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/28638\/revisions"}],"predecessor-version":[{"id":29681,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/28638\/revisions\/29681"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=28638"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=28638"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=28638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}