{"id":1354,"date":"2025-08-07T08:16:10","date_gmt":"2025-08-07T08:16:10","guid":{"rendered":"https:\/\/tranthihoa.infy.uk\/?p=1354"},"modified":"2026-01-08T09:20:27","modified_gmt":"2026-01-08T09:20:27","slug":"tong-hop-cac-diem-luu-y-ve-thue-gtgt-qua-cac-thoi-ki","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/08\/07\/tong-hop-cac-diem-luu-y-ve-thue-gtgt-qua-cac-thoi-ki\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m l\u01b0u \u00fd v\u1ec1 thu\u1ebf GTGT qua c\u00e1c th\u1eddi k\u00ec"},"content":{"rendered":"

Thu\u1ebf GTGT l\u00e0 s\u1eafc thu\u1ebf ph\u1ed5 bi\u1ebfn trong c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5. Trong giai \u0111o\u1ea1n 2014 -2016 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i trong quy \u0111\u1ecbnh v\u1ec1 s\u1eafc thu\u1ebf n\u00e0y. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m n\u1ed5i b\u1eadt trong giai \u0111o\u1ea1n n\u00eau tr\u00ean<\/strong><\/p>\n

\n

\"\"1. LU\u1eacT S\u1ed0 71<\/strong><\/span><\/h4>\n

Chuy\u1ec3n 3 nh\u00f3m m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf GTGT thu\u1ebf su\u1ea5t 5% sang \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0:<\/p>\n

    \n
  • Ph\u00e2n b\u00f3n;<\/li>\n
  • Th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, v\u1eadt nu\u00f4i;<\/li>\n
  • M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p.<\/li>\n<\/ul>\n

    T\u1eeb ng\u00e0y 01\/01\/2015 c\u00e1c doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb khi b\u00e1n 3 nh\u00f3m m\u1eb7t h\u00e0ng n\u00e0y khi l\u1eadp h\u00f3a \u0111\u01a1n:D\u00f2ng thu\u1ebf su\u1ea5t kh\u00f4ng ghi, g\u1ea1ch b\u1ecf;Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n

    2. TH\u00d4NG T\u01af 119\/2014<\/strong><\/span><\/h4>\n

    H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 nh\u01b0 h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00eckh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT. B\u1ecf quy \u0111\u1ecbnh ph\u1ea3i v\u1ec1 th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n tr\u1ea3 ch\u1eadm.\u00a0B\u1ed5 sung h\u01b0\u1edbng d\u1eabn: \u201cB\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p\u201d.<\/p>\n

    3. TH\u00d4NG T\u01af 151\/2014<\/strong><\/span><\/h4>\n

    B\u00ean \u0111i vay v\u1ed1n t\u1ef1 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo \u1ee7y quy\u1ec1n c\u1ee7a b\u00ean cho vay \u0111\u1ec3 tr\u1ea3 n\u1ee3 kho\u1ea3n vay c\u00f3 b\u1ea3o \u0111\u1ea3m th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.B\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/p>\n

    4. TH\u00d4NG T\u01af 26\/2015<\/strong><\/span><\/h4>\n

    B\u1ed5 sung h\u01b0\u1edbng d\u1eabn kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1edbc \u0111\u00e2y: ch\u01b0a h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/p>\n

    5. LU\u1eacT S\u1ed0 106\/2016<\/strong><\/span><\/h4>\n

    B\u1ed5 sung th\u00eam \u201cS\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u00f4\u0309ng tri\u0323 gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng sa\u0309n c\u00f4\u0323ng v\u01a1\u0301i chi ph\u00ed n\u0103ng l\u01b0\u01a1\u0323ng chi\u00ea\u0301m t\u01b0\u0300 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean\u201d l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

    B\u1ecf quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u0169y k\u1ebf sau \u00edt nh\u1ea5t m\u01b0\u1eddi hai th\u00e1ng t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean ho\u1eb7c \u00edt nh\u1ea5t sau b\u1ed1n qu\u00fd t\u00ednh t\u1eeb qu\u00fd \u0111\u1ea7u ti\u00ean ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u00e0 v\u1eabn c\u00f2n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. S\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng (qu\u00fd) th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.C\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ea3i quan.<\/p>\n

    Tr\u01b0\u1edbc \u0111\u00e2y: T\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 ch\u1ec9 quy \u0111\u1ecbnh:\u00a0\u201c2. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd c\u00f3 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd\u201d.<\/p>\n

    6. TH\u00d4NG T\u01af 173\/2016<\/strong><\/span><\/h4>\n

    B\u1ecf quy \u0111\u1ecbnh ph\u1ea3i \u0111\u0103ng k\u00fd\/th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Thu\u1ebf GTGT l\u00e0 s\u1eafc thu\u1ebf ph\u1ed5 bi\u1ebfn trong c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5. Trong giai \u0111o\u1ea1n 2014 -2016 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i trong quy \u0111\u1ecbnh v\u1ec1 s\u1eafc thu\u1ebf n\u00e0y. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m n\u1ed5i b\u1eadt trong giai \u0111o\u1ea1n n\u00eau tr\u00ean […]<\/p>\n","protected":false},"author":1,"featured_media":1329,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[141],"tags":[],"class_list":["post-1354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gia-tri-gia-tang"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1354"}],"version-history":[{"count":1,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1354\/revisions"}],"predecessor-version":[{"id":1355,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1354\/revisions\/1355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1329"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}