{"id":559,"date":"2025-10-06T10:39:07","date_gmt":"2025-10-06T03:39:07","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=559"},"modified":"2025-10-06T11:03:23","modified_gmt":"2025-10-06T04:03:23","slug":"cach-ke-khai-khau-tru-tinh-thue-gtgt-vat-hang-nhap-khau","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=559","title":{"rendered":"C\u00e1ch k\u00ea khai, kh\u1ea5u tr\u1eeb, t\u00ednh thu\u1ebf GTGT (VAT) h\u00e0ng nh\u1eadp kh\u1ea9u"},"content":{"rendered":"\n<p><strong>Thu\u1ebf GTGT (VAT) h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng? K\u00ea khai &amp; c\u00e1ch t\u00ednh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/p>\n\n\n\n<p>N\u1ed9i dung ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#I.-Can-cu-phap-ly\">I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/a><\/li>\n\n\n\n<li><a href=\"#II.-Quy-dinh-thue-GTGT-(VAT)-hang-nhap-khau\">II. Quy \u0111\u1ecbnh thu\u1ebf GTGT (VAT) h\u00e0ng nh\u1eadp kh\u1ea9u<\/a>\n<ul class=\"wp-block-list\">\n<li><a href=\"#1.-Thue-GTGT-hang-nhap-khau-la-gi\">1. Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?<\/a><\/li>\n\n\n\n<li><a href=\"#2.-Doi-tuong-chiu-thue-GTGT-hang-nhap-khau\">2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/a><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><a href=\"#III.-Cach-tinh-thue-VAT,-cach-tinh-thue-GTGT-hang-nhap-khau\">III. C\u00e1ch t\u00ednh thu\u1ebf VAT, c\u00e1ch t\u00ednh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/a><\/li>\n\n\n\n<li><a href=\"#IV.-Dieu-kien-khau-tru-thue-GTGT-hang-nhap-khau\">IV. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/a><\/li>\n\n\n\n<li><a href=\"#V.-Cach-ke-khai-thue-GTGT-hang-nhap-khau-theo-phuong-phap-khau-tru\">V. C\u00e1ch k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/li>\n\n\n\n<li><a href=\"#VI.-Cac-cau-hoi-thuong-gap-khi-khau-tru-thue-GTGT-hang-nhap-khau\">VI. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"I.-Can-cu-phap-ly\"><strong>I. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng t\u01b0 06\/2021\/TT-BTC;<\/li>\n\n\n\n<li>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC;<\/li>\n\n\n\n<li>Th\u00f4ng t\u01b0 119\/2014\/TT-BTC;<\/li>\n\n\n\n<li>Th\u00f4ng t\u01b0 26\/2015\/TT-BTC.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"II.-Quy-dinh-thue-GTGT-(VAT)-hang-nhap-khau\"><strong>II. Quy \u0111\u1ecbnh thu\u1ebf GTGT (VAT) h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"1.-Thue-GTGT-hang-nhap-khau-la-gi\"><strong>1. Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?<\/strong><\/h5>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u (NK) th\u00ec thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf t\u00ednh \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u, \u0111\u00e3 bao g\u1ed3m:\u00a0thu\u1ebf nh\u1eadp kh\u1ea9u,\u00a0thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"2.-Doi-tuong-chiu-thue-GTGT-hang-nhap-khau\"><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/h5>\n\n\n\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o trong n\u01b0\u1edbc v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng cho vi\u1ec7c s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf trong n\u01b0\u1edbc ho\u1eb7c t\u1eeb khu ch\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba, tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"III.-Cach-tinh-thue-VAT,-cach-tinh-thue-GTGT-hang-nhap-khau\"><strong>III. C\u00e1ch t\u00ednh thu\u1ebf VAT, c\u00e1ch t\u00ednh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Thu\u1ebf GTGT h\u00e0ng NK<\/td><td>=<\/td><td>Gi\u00e1 t\u00ednh thu\u1ebf NK + thu\u1ebf NK (n\u1ebfu c\u00f3) + thu\u1ebf TT\u0110B (n\u1ebfu c\u00f3) + thu\u1ebf BVMT (n\u1ebfu c\u00f3)<\/td><td>x<\/td><td>Thu\u1ebf su\u1ea5t<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<p>&#8211; M\u1ee9c thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 l\u00e0 0%, 5% ho\u1eb7c 10% t\u00f9y thu\u1ed9c v\u00e0o h\u00e0ng h\u00f3a \u0111\u00f3 ch\u1ecbu thu\u1ebf su\u1ea5t n\u00e0o;<\/p>\n\n\n\n<p>&#8211; Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 ph\u1ea3i tr\u1ea3 t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean. Ch\u00ednh l\u00e0 gi\u00e1 CIF (\u0111\u00e3 bao g\u1ed3m ph\u00ed b\u1ea3o hi\u1ec3m, ph\u00ed v\u1eadn t\u1ea3i). N\u1ebfu nh\u1eadp kh\u1ea9u theo gi\u00e1 FOB th\u00ec c\u1ea7n c\u1ed9ng th\u00eam ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"IV.-Dieu-kien-khau-tru-thue-GTGT-hang-nhap-khau\"><strong>IV. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ea7n ph\u1ea3i c\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a;<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n\n\n\n<p>C\u0103n c\u1ee9 \u0111\u1ec3 k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng nh\u1eadp kh\u1ea9u. V\u00ec v\u1eady n\u1ebfu trong k\u1ef3 khai thu\u1ebf th\u00e1ng\/qu\u00fd, doanh nghi\u1ec7p ch\u01b0a n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u th\u00ec ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"V.-Cach-ke-khai-thue-GTGT-hang-nhap-khau-theo-phuong-phap-khau-tru\"><strong>V. C\u00e1ch k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/h3>\n\n\n\n<p>C\u0103n c\u1ee9 v\u00e0o gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng nh\u1eadp kh\u1ea9u, t\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u m\u00e0&nbsp; b\u1ea1n \u0111i\u1ec1n s\u1ed1 li\u1ec7u v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [23], [24], [25] tr\u00ean t\u1edd khai thu\u1ebf 01\/GTGT, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p>T\u1ea1i ch\u1ec9 ti\u00eau s\u1ed1 [23]:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ed9i dung gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ch\u00ednh l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean t\u1edd khai h\u1ea3i quan;<\/li>\n\n\n\n<li>C\u0103n c\u1ee9 \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau [23] l\u00e0 d\u1ef1a v\u00e0o t\u1edd khai h\u1ea3i quan.<\/li>\n<\/ul>\n\n\n\n<p>T\u1ea1i ch\u1ec9 ti\u00eau s\u1ed1 [24], [25]:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p tr\u00ean gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u;<\/li>\n\n\n\n<li>C\u0103n c\u1ee9 \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau [24] v\u00e0 [25] l\u00e0 d\u1ef1a v\u00e0o gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/ketoananpha.vn\/uploads\/images\/post\/ke-toan\/39-moi\/Thue-GTGT-hang-nhap-khau-02.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<p>L\u01b0u \u00fd:&nbsp;<\/p>\n\n\n\n<p>C\u1ea7n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u th\u00ec m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [25].<\/p>\n\n\n\n<p>Kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng t\u1edd khai h\u1ea3i quan \u0111\u1ec3 k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u tr\u00ean b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o, ch\u1ec9 khi n\u00e0o \u0111i n\u1ed9p thu\u1ebf GTGT nh\u1eadp kh\u1ea9u m\u1edbi \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"VI.-Cac-cau-hoi-thuong-gap-khi-khau-tru-thue-GTGT-hang-nhap-khau\"><strong>VI. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p><em><\/em><strong>1. C\u00f4ng ty Minh Kh\u00f4i t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 nh\u1eadp kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng l\u00e0 c\u00e1c thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 t\u01b0\u1edbi ti\u00eau ph\u1ee5c v\u1ee5 trong n\u00f4ng nghi\u1ec7p \u0111\u1ec3 b\u00e1n ra trong n\u01b0\u1edbc. C\u00f4ng ty \u0111\u00e3 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u. V\u1eady c\u00f4ng ty Minh Kh\u00f4i c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a nh\u1eefng m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u n\u00e0y hay kh\u00f4ng?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>C\u00f4ng ty Minh Kh\u00f4i kinh doanh c\u00e1c m\u1eb7t h\u00e0ng thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 t\u01b0\u1edbi ti\u00eau thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT, \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, t\u1edd khai h\u1ea3i quan v\u00e0 thanh to\u00e1n ti\u1ec1n h\u00e0ng \u0111\u1ea7y \u0111\u1ee7 qua ng\u00e2n h\u00e0ng th\u00ec s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf GTGT c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00f3.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em><\/em><strong>2. Ng\u00e0y 29\/09\/2021, c\u00f4ng ty Th\u00e1i Quang nh\u1eadp kh\u1ea9u t\u1eeb H\u00e0n Qu\u1ed1c 100 cu\u1ed9n \u1ed1ng d\u00e2y t\u01b0\u1edbi nh\u1ecf gi\u1ecdt. T\u1edd khai nh\u1eadp kh\u1ea9u ng\u00e0y 29\/08\/2021, gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ng\u00e0y 01\/10\/2021. V\u1eady c\u00f4ng ty Th\u00e1i Quang c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT qu\u00fd 3\/2021 kh\u00f4ng?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>C\u00f4ng ty Th\u00e1i Quang \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng do c\u00f4ng ty \u0111\u00e3 kh\u00f4ng k\u1ecbp n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o k\u1ef3 th\u00e1ng 9\/2021 m\u00e0 ng\u00e0y 01\/10\/2021 m\u1edbi n\u1ed9p ti\u1ec1n thu\u1ebf GTGT n\u00ean c\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o qu\u00fd 4\/2021.<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf GTGT (VAT) h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? 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Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0&hellip;&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/?p=559\" rel=\"bookmark\"><span class=\"screen-reader-text\">C\u00e1ch k\u00ea khai, kh\u1ea5u tr\u1eeb, t\u00ednh thu\u1ebf GTGT (VAT) h\u00e0ng nh\u1eadp kh\u1ea9u<\/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":[],"class_list":["post-559","post","type-post","status-publish","format-standard","hentry","category-thue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00e1ch k\u00ea khai, kh\u1ea5u tr\u1eeb, t\u00ednh thu\u1ebf GTGT (VAT) h\u00e0ng nh\u1eadp kh\u1ea9u - KT247 CO., LTD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kt247.vn\/wp\/?p=559\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1ch k\u00ea khai, kh\u1ea5u tr\u1eeb, t\u00ednh thu\u1ebf GTGT (VAT) h\u00e0ng nh\u1eadp kh\u1ea9u - KT247 CO., LTD\" \/>\n<meta property=\"og:description\" content=\"Thu\u1ebf GTGT (VAT) h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? 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