{"id":236,"date":"2025-09-17T17:25:15","date_gmt":"2025-09-17T10:25:15","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=236"},"modified":"2025-09-20T09:33:03","modified_gmt":"2025-09-20T02:33:03","slug":"diem-moi-cua-luat-thue-gia-tri-gia-tang-2024","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=236","title":{"rendered":"\u0110i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"demuc984290\">1. \u0110i\u1ec1u ch\u1ec9nh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h2>\n\n\n\n<p>\u0110i\u1ec1u 5\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/18\/luat-thue-gia-tri-gia-tang-so-48-2024-qh15\/\" target=\"_blank\" rel=\"noreferrer noopener\">Lu\u1eadt Thu\u1ebf GTGT 2024<\/a>\u00a0\u0111i\u1ec1u ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/20\/luat-thue-gtgt-2008\/\" data-type=\"link\" data-id=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/20\/luat-thue-gtgt-2008\/\" target=\"_blank\" rel=\"noreferrer noopener\">13\/2008\/QH12<\/a>, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/20\/luat-so-31-2013-qh13\/\" data-type=\"link\" data-id=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/20\/luat-so-31-2013-qh13\/\" target=\"_blank\" rel=\"noreferrer noopener\">31\/2013\/QH13<\/a>, Lu\u1eadt s\u1ed1\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/20\/luat-so-106-2016-qh13\/\" data-type=\"link\" data-id=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/20\/luat-so-106-2016-qh13\/\" target=\"_blank\" rel=\"noreferrer noopener\">106\/2016\/QH13<\/a>\u00a0nh\u01b0 sau:<\/p>\n\n\n\n<p><em>&#8211; L\u01b0\u1ee3c b\u1ecf m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/em><\/p>\n\n\n\n<p>L\u01b0\u1ee3c b\u1ecf m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u00e2n b\u00f3n; 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;&nbsp;t\u00e0u&nbsp;\u0111\u00e1nh&nbsp;b\u1eaft xa b\u1edd;&nbsp;<\/li>\n\n\n\n<li>L\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n;&nbsp;d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n ho\u1eb7c trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n; ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n kh\u00e1c&#8230;<\/li>\n<\/ul>\n\n\n\n<p><em>&#8211; S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ph\u1ea3i \u00e1p d\u1ee5ng theo Danh m\u1ee5c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/em><\/p>\n\n\n\n<p>Trong khi tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh s\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\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n\n\n\n<p><em>&#8211; B\u1ed5 sung h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho ph\u00f2ng ch\u1ed1ng thi\u00ean tai, th\u1ea3m h\u1ecda d\u1ecbch b\u1ec7nh, chi\u1ebfn tranh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/image3.luatvietnam.vn\/uploaded\/images\/original\/2024\/07\/10\/diem-moi-cua-du-thao-luat-thue-gia-tri-gia-tang_1007180528.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024\" title=\"\u0110i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024\"\/><figcaption class=\"wp-element-caption\"><em>\u0110i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 (\u1ea2nh minh h\u1ecda)<\/em><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"demuc984291\"><strong>2. S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/strong><\/h2>\n\n\n\n<p>Hi\u1ec7n nay, \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf GTGT 2008 quy \u0111\u1ecbnh, Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), c\u1ed9ng v\u1edbi thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) v\u00e0 c\u1ed9ng v\u1edbi thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3). Gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u<\/p>\n\n\n\n<p>T\u1ea1i \u0110i\u1ec1u 7 Lu\u1eadt thu\u1ebf GTGT 2024, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf l\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3), c\u1ed9ng v\u1edbi thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) v\u00e0 c\u1ed9ng v\u1edbi thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"demuc984292\">3. H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t<\/h2>\n\n\n\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t th\u00ec Lu\u1eadt Thu\u1ebf GTGT 2008 ch\u1ec9 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 2024, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf nh\u01b0 sau:<\/p>\n\n\n\n<p>&#8211; Khai v\u00e0o k\u1ef3 ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam ho\u1eb7c b\u1ecb thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n t\u01b0\u01a1ng \u1ee9ng v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).&nbsp;<\/p>\n\n\n\n<p>&#8211; Khai v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang th\u00e1ng, qu\u00fd sau.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/image3.luatvietnam.vn\/uploaded\/images\/original\/2024\/07\/10\/diem-moi-cua-du-thao-luat-thue-gia-tri-gia-tang-2_1007180654.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024\" title=\"\u0110i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024\"\/><figcaption class=\"wp-element-caption\"><em>\u0110i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024\u200b (\u1ea2nh minh h\u1ecda)<\/em><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"demuc984293\">4. \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t c\u1ee7a m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/h2>\n\n\n\n<p>\u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t c\u1ee7a m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"demuc984294\">4.1. B\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/h3>\n\n\n\n<p>&#8211; V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/p>\n\n\n\n<p>&#8211; C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t \u1edf n\u01b0\u1edbc ngo\u00e0i, trong khu phi thu\u1ebf quan;<\/p>\n\n\n\n<p>&#8211; H\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly cho c\u00e1 nh\u00e2n (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam) \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh; h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf;<\/p>\n\n\n\n<p>&#8211; D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u g\u1ed3m: D\u1ecbch v\u1ee5 cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"demuc984295\">4.2. C\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u1ecbu thu\u1ebf chuy\u1ec3n sang ch\u1ecbu thu\u1ebf 5%<\/h3>\n\n\n\n<p>&#8211; Ph\u00e2n b\u00f3n;<\/p>\n\n\n\n<p>&#8211; T\u00e0u khai th\u00e1c th\u1ee7y s\u1ea3n t\u1ea1i v\u00f9ng bi\u1ec3n.<\/p>\n\n\n\n<p><strong>4.3. C\u00e1c s\u1ea3n ph\u1ea9m \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% chuy\u1ec3n sang 10%<\/strong><\/p>\n\n\n\n<p>&#8211; L\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn;<\/p>\n\n\n\n<p>&#8211; \u0110\u01b0\u1eddng; ph\u1ee5 ph\u1ea9m trong s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng, bao g\u1ed3m g\u1ec9 \u0111\u01b0\u1eddng, b\u00e3 m\u00eda, b\u00e3 b\u00f9n;<\/p>\n\n\n\n<p>&#8211; C\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc<\/p>\n\n\n\n<p>&#8211; Ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao; bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt; s\u1ea3n xu\u1ea5t phim; nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim.<br>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"demuc984296\">5. Thay \u0111\u1ed5i \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u&nbsp;tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"demuc984297\">5.1. Mua v\u00e0o h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/h3>\n\n\n\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng th\u00ec kh\u00f4ng c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT.<\/p>\n\n\n\n<p>Tuy nhi\u00ean theo \u0110i\u1ec1u 14 Lu\u1eadt m\u1edbi, c\u00e1c 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, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"demuc984298\">5.2. B\u1ed5 sung m\u1ed9t s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/h3>\n\n\n\n<p>Theo kho\u1ea3n 2 \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf GTGT 2024, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u th\u00ec phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3); tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 n\u1ed9i dung tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a c\u00f3 quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"demuc984299\">6. B\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf<\/h2>\n\n\n\n<p>\u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 2024 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf:<\/p>\n\n\n\n<p>C\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau 12 th\u00e1ng ho\u1eb7c 04 qu\u00fd th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"demuc9842910\">7. N\u00e2ng ng\u01b0\u1ee1ng&nbsp;doanh thu ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/h2>\n\n\n\n<p>Kho\u1ea3n 25 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh&nbsp;<strong>h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng&nbsp;<\/strong>thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng&nbsp;<strong>kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong>&nbsp;<strong>GTGT.<\/strong><\/p>\n\n\n\n<p>V\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0110i\u1ec1u 18 Lu\u1eadt thu\u1ebf GTGT 2024 n\u00eau r\u00f5, m\u1ee9c doanh thu c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i kho\u1ea3n 25 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2026.<\/p>\n\n\n\n<p>Trong khi hi\u1ec7n nay, theo\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/20\/thong-tu-40-2021-tt-btc-huong-dan-luat-thue-gtgt-2008\/\" target=\"_blank\" rel=\"noreferrer noopener\">Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/20\/luat-thue-gtgt-2008\/\" target=\"_blank\" rel=\"noreferrer noopener\">Lu\u1eadt Thu\u1ebf GTGT 2008<\/a>\u00a0th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i n\u1ed9p thu\u1ebf GTGT.<\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, Lu\u1eadt thu\u1ebf GTGT \u0111\u00e3 n\u00e2ng ng\u01b0\u1ee1ng&nbsp;doanh thu ch\u1ecbu thu\u1ebf GTGT c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1eeb 100 l\u00ean 200 tri\u1ec7u \u0111\u1ed3ng.&nbsp;<strong>T\u1eeb 01\/01\/2026,<\/strong>&nbsp;<strong>h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf GTGT.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u0110i\u1ec1u ch\u1ec9nh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0110i\u1ec1u 5\u00a0Lu\u1eadt Thu\u1ebf GTGT 2024\u00a0\u0111i\u1ec1u ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1\u00a013\/2008\/QH12, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1\u00a031\/2013\/QH13, Lu\u1eadt s\u1ed1\u00a0106\/2016\/QH13\u00a0nh\u01b0 sau: &#8211; L\u01b0\u1ee3c b\u1ecf m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT L\u01b0\u1ee3c b\u1ecf m\u1ed9t s\u1ed1&hellip;&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/?p=236\" rel=\"bookmark\"><span class=\"screen-reader-text\">\u0110i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[4],"tags":[29,28,5],"class_list":["post-236","post","type-post","status-publish","format-standard","hentry","category-thue","tag-29","tag-gtgt","tag-thue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - 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