{"id":28638,"date":"2022-10-27T16:20:56","date_gmt":"2022-10-27T09:20:56","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=28638"},"modified":"2025-10-23T11:11:47","modified_gmt":"2025-10-23T04:11:47","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\/2026\/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":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Qu\u00fd kh\u00e1ch n\u1eafm t\u1ed5ng quan c\u00e1c \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, so s\u00e1nh v\u1edbi quy \u0111\u1ecbnh c\u0169 v\u00e0 h\u01b0\u1edbng d\u1eabn k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, b\u00e1n h\u00e0ng v\u00e3ng lai t\u1ea1i t\u1ec9nh kh\u00e1c.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Kh\u00e1i ni\u1ec7m thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/li>\n<li>C\u00e1c \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/li>\n<li>H\u01b0\u1edbng d\u1eabn k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean, doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i nhi\u1ec1u t\u1ec9nh<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. C\u00e1c \u0111i\u1ec3m m\u1edbi <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.1 Thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh l\u00e0 g\u00ec?<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/22969\/thue-vang-lai-la-gi-cach-hach-toan-thue-vang-lai-chinh-xac-nhat\/\">Thu\u1ebf v\u00e3ng lai<\/a><\/strong><\/span> 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 \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><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.2 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?<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\">C\u0103n c\u1ee9 theo<a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4384-TCT-CS-2021-noi-dung-moi-cua-Thong-tu-80-2021-TT-BTC-499958.aspx?fbclid=IwAR2JoKj5iJ2-rtquWHQ5fFWMxYY5cXXAZwvkEJTtQMfeXYC3G-4rt1Lb-9Y\" target=\"_blank\" rel=\"noopener\"><strong> C\u00f4ng v\u0103n s\u1ed1 4384\/TCT-CS<\/strong><\/a><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">\u00a0&#8211; <\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>V\/v gi\u1edbi thi\u1ec7u c\u00e1c n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/i><\/span><\/span><\/span><\/span><i> <\/i><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/i><\/span><\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><u><b>\u0110i\u1ec3m m\u1edbi 1<\/b><\/u><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>: <\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP), c\u1ee5 th\u1ec3:<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>Gi\u1ea3m t\u1ef7 l\u1ec7 khai thu\u1ebf GTGT t\u1eeb 2% xu\u1ed1ng 1% tr\u00ean doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/span><\/span><\/span><\/span> <span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>t\u1ea1i t\u1eebng t\u1ec9nh<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">Thay \u0111\u1ed5i c\u00e1ch th\u1ee9c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh kh\u00e1c n\u00eau tr\u00ean v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh theo h\u01b0\u1edbng <\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p v\u00e0o t\u1edd khai thu\u1ebf m\u00e0 c\u00e1c c\u01a1 quan thu\u1ebf t\u1ef1 th\u1ef1c hi\u1ec7n lu\u00e2n chuy<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><b>\u1ec3<\/b><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>n ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">\u0111\u1ec3 b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>Tr\u01b0\u1edbc \u0111\u00e2y: <\/b><\/i><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec <\/i><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>t\u1ef7 l\u1ec7 khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh l\u00e0 2% tr\u00ean doanh thu ch\u01b0a c\u00f3 thu\u1ebf GTGT <\/b><\/i><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1eebng t\u1ec9nh. <\/i><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i t\u1ec9nh kh\u00e1c theo ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf GTGT t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/i><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i> \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p ho\u1eb7c chuy\u1ec3n kh\u1ea5u tr\u1eeb ti\u1ebfp k\u1ef3 sau n\u1ebfu kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3.<\/i><\/span><\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><u><b>\u0110i\u1ec3m m\u1edbi 2:<\/b><\/u><\/span><\/span><\/span><\/span><b> <\/b><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> (ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf qu\u1ed1c d\u00e2n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh), c\u1ee5 th\u1ec3:<\/span><\/span><\/span><\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">S\u1eeda \u0111\u1ed5i v\u1ec1 <\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>\u0111\u1ed1i t\u01b0\u1ee3ng khai thu\u1ebf, n\u1ed9p thu\u1ebf l\u00e0 nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> \u0111\u1ec3 thi c\u00f4ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>Gi\u1ea3m t\u1ef7 l\u1ec7 khai thu\u1ebf GTGT t\u1eeb 2% xu\u1ed1ng 1% tr\u00ean doanh thu<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> c\u1ee7a c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i t\u1eebng t\u1ec9nh ho\u1eb7c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng li\u00ean quan t\u1edbi nhi\u1ec1u t\u1ec9nh m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh t\u1ea1i t\u1eebng t\u1ec9nh.<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">Thay \u0111\u1ed5i c\u00e1ch th\u1ee9c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c n\u00eau tr\u00ean v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh theo h\u01b0\u1edbng <\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p v\u00e0o t\u1edd khai thu\u1ebf m\u00e0 c\u00e1c c\u01a1 quan thu\u1ebf t\u1ef1 th\u1ef1c hi\u1ec7n lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> \u0111\u1ec3 b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>Tr\u01b0\u1edbc \u0111\u00e2y: <\/b><\/i><\/span><\/span><\/span><\/span><em><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec <\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>t\u1ef7 l\u1ec7 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh l\u00e0 2% tr\u00ean doanh thu<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> c\u1ee7a c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i t\u1eebng t\u1ec9nh ho\u1eb7c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng li\u00ean quan t\u1edbi nhi\u1ec1u t\u1ec9nh m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u1ee7a c\u00f4ng tr\u00ecnh t\u1ea1i t\u1eebng t\u1ec9nh. <\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c theo ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf GTGT t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p ho\u1eb7c chuy\u1ec3n kh\u1ea5u tr\u1eeb ti\u1ebfp k\u1ef3 sau n\u1ebfu kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3.<\/span><\/span><\/span><\/span><\/em><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><u><b>\u0110i\u1ec3m m\u1edbi 3<\/b><\/u><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>: B\u1ecf quy \u0111\u1ecbnh khai thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i t\u1ec9nh \u0111\u00f3 <\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">(ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh).<br \/>\n<\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>Tr\u01b0\u1edbc \u0111\u00e2y:<\/b><\/i><\/span><\/span><\/span><i><b> <\/b><\/i><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec <\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9n<\/b><\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><i><b>g <\/b><\/i><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>b\u00e1n h\u00e0ng t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i t\u1ec9nh \u0111\u00f3 th\u00ec ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT m\u1eabu s\u1ed1 05\/GTGT<\/b><\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i> v\u00e0 n\u1ed9p ti\u1ec1n cho \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t<\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><i>\u1ec9<\/i><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>nh.<\/i><\/span><\/span><\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><u><b>\u0110i\u1ec3m m\u1edbi 4:<\/b><\/u><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b> B\u1ecf ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c t\u1ec9nh v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n th\u00e0nh ph\u1ea9m ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m cho \u0111\u01a1n v\u1ecb kh\u00e1c trong n\u1ed9i b\u1ed9 \u0111\u1ec3 b\u00e1n ra l\u00e0 doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u1ec3 th\u1ed1ng nh\u1ea5t th\u1ef1c hi\u1ec7n.<br \/>\n<\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>Tr\u01b0\u1edbc \u0111\u00e2y: <\/b><\/i><\/span><\/span><\/span><em><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">T\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span><\/span><\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><u><b>\u0110i\u1ec3m m\u1edbi 5<\/b><\/u><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>: <\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh <\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>\u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00e1c t\u1ec9nh v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i khai thu\u1ebf GTGT ri\u00eang v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/b><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u0103ng k\u00fd ho\u1eb7c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, theo d\u00f5i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<br \/>\n<\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>Tr\u01b0\u1edbc \u0111\u00e2y: <\/b><\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>T\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh <\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c t\u1ec9nh v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/b><\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i> (tr\u1eeb \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/i><\/span><\/span><\/span><\/li>\n<\/ul>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.3 K\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, b\u00e1n h\u00e0ng v\u00e3ng lai theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><b>K\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng<\/b><\/span><\/span><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\">:<\/span><\/span>\n<ul>\n<li><span style=\"color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\">C\u0103n c\u1ee9 theo n\u1ed9i dung<\/span><\/span><\/span><span style=\"color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"> h\u01b0\u1edbng d\u1eabn t\u1ea1i Ti\u1ebft c.1, \u0110i\u1ec3m c, Kho\u1ea3n 3, \u0110i\u1ec1u 13, <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\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: <\/span><\/span><\/span><\/span><span style=\"color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>\u201c<\/i><\/span><\/span><\/span><\/span><span style=\"color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>n<\/b><\/i><\/span><\/span><\/span><\/span><span style=\"color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><i><b>g\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng, k\u00fd h\u1ee3p \u0111\u1ed3ng tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 <\/b><\/i><\/span><\/span><\/span><span style=\"color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><i>\u0111\u1ec3 thi c\u00f4ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, bao g\u1ed3m c\u1ea3 c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng li\u00ean quan t\u1edbi nhi\u1ec1u t\u1ec9nh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT c\u1ee7a c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh \u0111\u00f3 v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo m\u1eabu s\u1ed1 05\/GTGT ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y; n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00e3 k\u00ea khai v\u00e0o NSNN t\u1ea1i t\u1ec9nh n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng. Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n v\u00e0o NSNN t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><i>\u201d<\/i><\/span><\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<li>\n<p lang=\"vi-VN\"><span style=\"color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><b>K\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/b><\/span><\/span><\/span><\/p>\n<\/li>\n<\/ul>\n<p lang=\"vi-VN\" style=\"padding-left: 40px;\"><b><\/b><span style=\"font-family: 'Times New Roman', serif; color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">Kho\u1ea3n 3, \u0110i\u1ec1u 13, <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\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a> c\u00f3 h\u01b0\u1edbng d\u1eabn:<\/span><\/span><\/span><\/span><span style=\"font-family: 'Times New Roman', serif; color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i t\u1ec9nh n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng theo\u00a0m\u1eabu s\u1ed1 05\/GTGT ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c II\u00a0Th\u00f4ng t\u01b0 n\u00e0y; n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00e3 k\u00ea khai v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i t\u1ec9nh n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><b>K\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e3ng lai<\/b><\/span><\/span><\/span><\/span><span style=\"color: #212529;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">:<\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #212529;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">C\u0103n c\u1ee9 theo \u0110i\u1ec3m m\u1edbi 3,<span style=\"font-family: Roboto;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4384-TCT-CS-2021-noi-dung-moi-cua-Thong-tu-80-2021-TT-BTC-499958.aspx?fbclid=IwAR2JoKj5iJ2-rtquWHQ5fFWMxYY5cXXAZwvkEJTtQMfeXYC3G-4rt1Lb-9Y\" target=\"_blank\" rel=\"noopener\"> C\u00f4ng v\u0103n s\u1ed1 4384\/TCT-CS<\/a><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\">, <\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>\u201c<\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>B\u1ecf quy \u0111\u1ecbnh khai thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng t\u1ea1i t\u1ec9nh kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c t\u1ea1i t\u1ec9nh \u0111\u00f3 <\/b><\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>(ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh).\u201d<\/i><\/span><\/span><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>B\u00ean c\u1ea1nh \u0111\u00f3, N\u1ed9i dung \u0110i\u1ec1u 13, <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\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a> &#8211; Khai thu\u1ebf, t\u00ednh thu\u1ebf, ph\u00e2n b\u1ed5 v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng \u0111\u1ec1 c\u1eadp chi ti\u1ebft h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/i><\/span><\/span><\/span><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>V\u00ec v\u1eady v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, <\/i><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i><b>doanh nghi\u1ec7p c\u1ea7n x\u00e1c nh\u1eadn v\u1edbi C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng t\u00e1c k\u00ea khai, n\u1ed9p thu\u1ebf ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7<\/b> (n\u1ebfu c\u00f3)<\/i><\/span><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Roboto;\"><span style=\"font-size: medium;\"><span lang=\"vi-VN\"><i>.<\/i><\/span><\/span><\/span><\/span><\/p>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"aimarketing-form-embed-code\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script render-for=\"b7c3995b-b355-44af-bcaa-d383e25adfb5\">\n                    globalThis.lzfr.renderExternalForm({formId: \"b7c3995b-b355-44af-bcaa-d383e25adfb5\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/div>\n<p><!-- end AMIS aiMarketing Form Embed Code --><\/p>\n","protected":false},"excerpt":{"rendered":"","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":[],"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"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/28638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=28638"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/28638\/revisions"}],"predecessor-version":[{"id":43579,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/28638\/revisions\/43579"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=28638"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=28638"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=28638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}