{"id":1785,"date":"2022-07-19T09:40:06","date_gmt":"2022-07-19T09:40:06","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1785"},"modified":"2022-12-01T03:24:45","modified_gmt":"2022-12-01T03:24:45","slug":"thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/","title":{"rendered":"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng thu\u1eadt ng\u1eef kh\u00e1 quen thu\u1ed9c hi\u1ec7n nay. Tuy v\u1eady, kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u r\u00f5 v\u1ec1 thu\u1ebf GTGT l\u00e0 g\u00ec c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 lo\u1ea1i thu\u1ebf n\u00e0y, h\u00e3y c\u00f9ng theo d\u00f5i ngay b\u00e0i vi\u1ebft c\u1ee7a <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong> d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69ea75fcb24e3\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69ea75fcb24e3\"  type=\"checkbox\" id=\"item-69ea75fcb24e3\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/#Tim_hieu_ve_thue_gia_tri_gia_tang\" title=\"T\u00ecm hi\u1ec3u v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\">T\u00ecm hi\u1ec3u v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/#Thue_gia_tri_gia_tang_la_gi\" title=\"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec?\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/#Dac_diem_thue_GTGT\" title=\"\u0110\u1eb7c \u0111i\u1ec3m thu\u1ebf GTGT\">\u0110\u1eb7c \u0111i\u1ec3m thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/#Y_nghia_cua_thue_gia_tri_gia_tang\" title=\"\u00dd ngh\u0129a c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\">\u00dd ngh\u0129a c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/#Cach_tinh_thue_GTGT_moi_nhat\" title=\"C\u00e1ch t\u00ednh thu\u1ebf GTGT m\u1edbi nh\u1ea5t\">C\u00e1ch t\u00ednh thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/#Tinh_truc_tiep_tren_phan_GTGT\" title=\"T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n GTGT\">T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/#Phuong_phap_tinh_dua_vao_khau_tru_thue\" title=\"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh d\u1ef1a v\u00e0o kh\u1ea5u tr\u1eeb thu\u1ebf\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh d\u1ef1a v\u00e0o kh\u1ea5u tr\u1eeb thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/thue-gia-tri-gia-tang\/#Tam_ket\" title=\"T\u1ea1m k\u1ebft\">T\u1ea1m k\u1ebft<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tim_hieu_ve_thue_gia_tri_gia_tang\"><\/span><strong>T\u00ecm hi\u1ec3u v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 th\u1ebf n\u00e0o, b\u1ea1n n\u00ean hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m, c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_gia_tri_gia_tang_la_gi\"><\/span><strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (Value Added Tax \u2013 VAT) l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu, \u0111\u01b0\u1ee3c \u0111\u00e1nh tr\u00ean nh\u1eefng gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng ti\u00eau d\u00f9ng. Thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo m\u1ee9c \u0111\u1ed9 ti\u00eau th\u1ee5 c\u1ee7a d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<p>Lo\u1ea1i thu\u1ebf n\u00e0y c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb thu\u1ebf doanh thu, Ph\u00e1p l\u00e0 n\u01b0\u1edbc \u0111\u1ea7u ti\u00ean th\u1ef1c hi\u1ec7n ban h\u00e0nh Lu\u1eadt thu\u1ebf GTGT \u0111\u1ea7u ti\u00ean tr\u00ean th\u1ebf gi\u1edbi v\u00e0o n\u0103m 1954. Sau \u0111\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i v\u00e0 hi\u1ec7n t\u1ea1i h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u0111\u1ec1u \u0111ang s\u1eed d\u1ee5ng lo\u1ea1i thu\u1ebf n\u00e0y.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-175.jpeg\" alt=\"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e1nh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\" class=\"wp-image-1786\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-175.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-175-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-175-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e1nh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Thu\u1ebf GTGT kh\u00f4ng \u00e1p d\u1ee5ng tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, m\u00e0 n\u00f3 ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam. \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dac_diem_thue_GTGT\"><\/span><strong>\u0110\u1eb7c \u0111i\u1ec3m thu\u1ebf GTGT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf \u0111\u1ed9c l\u1eadp v\u00e0 c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf c\u1ee7a thu\u1ebf GTGT<\/strong><\/p>\n\n\n\n<p>L\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111ang ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5. Ho\u1eb7c l\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn nh\u1eadp kh\u1ea9u c\u00e1c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<p>B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o r\u00f5 h\u01a1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i Lu\u1eadt Thu\u1ebf GTGT 2008 v\u00e0 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC. B\u00ean c\u1ea1nh \u0111\u00f3, nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i b\u1ed9 Lu\u1eadt n\u00e0y c\u00f9ng v\u1edbi Lu\u1eadt s\u1ed1 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i b\u1ed5 sung cho lu\u1eadt Thu\u1ebf GTGT 2008.<\/p>\n\n\n\n<p><strong>GTGT l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu<\/strong><\/p>\n\n\n\n<p>T\u1ee9c l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o v\u1edbi gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a. Khi ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1ebd l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng chi tr\u1ea3 kho\u1ea3n thu\u1ebf GTGT n\u00e0y. Tuy v\u1eady, nh\u1eefng ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp ti\u1ebfn h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng m\u00e0 l\u00e0 c\u00e1c c\u01a1 s\u1edf kinh doanh c\u00e1c lo\u1ea1i d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a tr\u00ean.<\/p>\n\n\n\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/tong-hop-thong-tin-ve-thue-tndn\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin v\u1ec1 thu\u1ebf TNDN m\u00e0 k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_thue_gia_tri_gia_tang\"><\/span><strong>\u00dd ngh\u0129a c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Thu\u1ebf GTGT c\u00f3 \u00fd ngh\u0129a r\u1ea5t quan tr\u1ecdng v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1edbi doanh nghi\u1ec7p. C\u1ee5 th\u1ec3, s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 \u00fd ngh\u0129a nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00fap \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ti\u00eau d\u00f9ng d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a ho\u1eb7c s\u1ea3n ph\u1ea9m \u0111\u1ec3 ch\u1ecbu thu\u1ebf GTGT.<\/li>\n\n\n\n<li>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 m\u1ed9t kho\u1ea3n thu quan tr\u1ecdng \u0111\u1ed1i v\u1edbi Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, t\u1ea1o ngu\u1ed3n thu l\u1edbn, \u1ed5n \u0111\u1ecbnh cho Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>Thu\u1ebf GTGT g\u00f3p ph\u1ea7n k\u00edch th\u00edch xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. T\u1eeb \u0111\u00f3 gi\u00fap th\u00fac \u0111\u1ea9y vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ea7u v\u00e0o s\u1ebd gi\u00fap khuy\u1ebfn kh\u00edch qu\u00e1 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a v\u00e0 chuy\u00ean m\u00f4n h\u00f3a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c t\u0103ng c\u01b0\u1eddng h\u01a1n, t\u1eeb \u0111\u00f3 gi\u00fap h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-176.jpeg\" alt=\"Thu\u1ebf GTGT l\u00e0 s\u1ebd gi\u00fap \u0111i\u1ec1u ti\u1ebft \u0111\u01b0\u1ee3c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c\" class=\"wp-image-1787\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-176.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-176-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-176-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Thu\u1ebf GTGT l\u00e0 s\u1ebd gi\u00fap \u0111i\u1ec1u ti\u1ebft \u0111\u01b0\u1ee3c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_GTGT_moi_nhat\"><\/span><strong>C\u00e1ch t\u00ednh thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u1eady, l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng? Vi\u1ec7c t\u00ednh thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o s\u1ebd c\u00f2n t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf l\u00e0 g\u00ec. Trong Lu\u1eadt thu\u1ebf GTGT c\u0169ng quy \u0111\u1ecbnh r\u1eb1ng, \u0111\u1ec3 t\u00ednh lo\u1ea1i thu\u1ebf n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp ph\u1ea7n GTGT ho\u1eb7c qua kh\u1ea5u tr\u1eeb thu\u1ebf. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tinh_truc_tiep_tren_phan_GTGT\"><\/span><strong>T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n GTGT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 h\u1ee3p t\u00e1c x\u00e3, c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f3 doanh thu t\u1ea1i VN, kh\u00f4ng c\u00f3 th\u01b0\u1eddng tr\u00fa t\u1ea1i n\u01b0\u1edbc ta,\u2026 C\u00e1ch t\u00ednh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>S\u1ed1 thu\u1ebf GTGT = Doanh thu * T\u1ef7 l\u1ec7 %<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3, t\u1ef7 l\u1ec7 % s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i v\u1edbi cung c\u1ea5p, ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a: 1%.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng, kh\u00f4ng bao th\u1ea7u nguy\u00ean, v\u1eadt li\u1ec7u: 5%.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i g\u1eafn li\u1ec1n v\u1edbi h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 x\u00e2y d\u1ef1ng, c\u00f3 bao th\u1ea7u nguy\u00ean, v\u1eadt li\u1ec7u: 3%.<\/li>\n\n\n\n<li>Nh\u1eefng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c: 2%.<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_dua_vao_khau_tru_thue\"><\/span><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh d\u1ef1a v\u00e0o kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng v\u1edbi nh\u1eefng c\u01a1 s\u1edf kinh doanh c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n,\u2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt. Ngo\u00e0i ra, nh\u1eefng c\u01a1 s\u1edf n\u00e0y c\u1ea7n ph\u1ea3i c\u00f3 doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh. C\u00f4ng th\u1ee9c t\u00ednh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>S\u1ed1 thu\u1ebf GTGT = S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra \u2013 S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-177.jpeg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf GTGT t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf\" class=\"wp-image-1788\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-177.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-177-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-177-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1ch t\u00ednh thu\u1ebf GTGT t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_ket\"><\/span><strong>T\u1ea1m k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng tin <a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>chia s\u1ebb kinh nghi\u1ec7m<\/strong><\/a> li\u00ean quan \u0111\u1ebfn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p ng\u1eafn g\u1ecdn cho b\u1ea1n. Hy v\u1ecdng, v\u1edbi b\u00e0i vi\u1ebft n\u00e0y, b\u1ea1n s\u1ebd hi\u1ec3u h\u01a1n v\u1ec1 <strong>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> l\u00e0 g\u00ec c\u0169ng nh\u01b0 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan. \u0110\u1eebng qu\u00ean theo d\u00f5i th\u00eam <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Topcv.vn<\/strong><\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1c tin t\u1ee9c th\u00fa v\u1ecb li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c c\u0169ng nh\u01b0 <a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/strong><\/a> nh\u00e9!<\/p>\n\n\n\n<p><strong>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <a href=\"https:\/\/vieclamketoan.vn\/blog\/nhan-vien-ke-toan-kho\/\" target=\"_blank\" rel=\"noreferrer noopener\">Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n kho l\u00e0 g\u00ec? M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n kho<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 m\u1ed9t trong nh\u1eefng thu\u1eadt ng\u1eef kh\u00e1 quen thu\u1ed9c hi\u1ec7n nay. Tuy v\u1eady, kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u r\u00f5 v\u1ec1 thu\u1ebf GTGT l\u00e0 g\u00ec c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 lo\u1ea1i thu\u1ebf n\u00e0y, h\u00e3y c\u00f9ng theo d\u00f5i ngay b\u00e0i vi\u1ebft c\u1ee7a vieclamketoan.vn [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1789,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[474,472,471,473,475],"class_list":["post-1785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-cach-tinh-thue-gia-tri-gia-tang","tag-luat-thue-gia-tri-gia-tang","tag-thue-gia-tri-gia-tang","tag-thue-gia-tri-gia-tang-la-gi","tag-tinh-thue-gia-tri-gia-tang"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec? 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