{"id":224,"date":"2025-05-09T15:27:59","date_gmt":"2025-05-09T08:27:59","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=64"},"modified":"2025-05-09T15:27:59","modified_gmt":"2025-05-09T08:27:59","slug":"ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/","title":{"rendered":"\u7701\u5916\u652f\u5e97\u306eVAT\u7533\u544a\uff1a\u500b\u5225\u7533\u544a\u304b\u89aa\u4f1a\u793e\u3068\u306e\u5171\u540c\u7533\u544a\u304b\uff1f"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\" style=\"cursor:inherit\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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><\/span><\/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-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Quy_dinh_ke_khai_thue_GTGT_doi_voi_Cong_ty_hach_toan_tap_trung\" >\u96c6\u4e2d\u4f1a\u8a08\u4f1a\u793e\u306eVAT\u7533\u544a\u306b\u95a2\u3059\u308b\u898f\u5247<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te\" >\u5b9f\u969b\u306e\u4f8b:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Quy_dinh_ke_khai_thue_GTGT_doi_voi_Chi_nhanh_tu_ban_hang\" >\u5546\u54c1\u3092\u81ea\u3089\u8ca9\u58f2\u3059\u308b\u652f\u5e97\u306eVAT\u7533\u544a\u306b\u95a2\u3059\u308b\u898f\u5247<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te-2\" >\u5b9f\u969b\u306e\u4f8b:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Ke_khai_thue_GTGT_voi_Hop_dong_hop_tac_kinh_doanh\" >\u4e8b\u696d\u5354\u529b\u5951\u7d04\u306b\u3088\u308bVAT\u7533\u544a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Luu_y_khi_thuc_hien_va_hau_qua_neu_ke_khai_sai\" >\u5b9f\u884c\u6642\u306e\u6ce8\u610f\u70b9\u3068\u8aa4\u3063\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u306e\u7d50\u679c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Mot_so_vi_du_xu_phat_thuong_gap\" >\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u4e00\u822c\u7684\u306a\u4f8b:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><\/li><\/ul><\/nav><\/div>\n<h3 id=\"ftoc-heading-1\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ke_khai_thue_GTGT_doi_voi_Cong_ty_hach_toan_tap_trung\"><\/span><b>\u96c6\u4e2d\u4f1a\u8a08\u4f1a\u793e\u306eVAT\u7533\u544a\u306b\u95a2\u3059\u308b\u898f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7a0e\u52d9\u5c40\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u304c\u672c\u793e\u3067\u96c6\u4e2d\u4f1a\u8a08\u30e2\u30c7\u30eb\u306b\u79fb\u884c\u3059\u308b\u5834\u5408\u3001\u4ed6\u7701\u652f\u5e97\u3092\u542b\u3080\u652f\u5e97\u306e\u5168\u6d3b\u52d5\u306b\u3064\u3044\u3066VAT\u3092\u96c6\u4e2d\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li aria-level=\"1\"><b>\u51fa\u529bVAT\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b<\/b>\u00a0\u652f\u5e97\u306e\u751f\u7523\u6d3b\u52d5\u304a\u3088\u3073\u55b6\u696d\u6d3b\u52d5\u306e\u305f\u3081\u3002<br \/>\n<b>\u4ed5\u5165VAT\u63a7\u9664\u306e\u8cc7\u683c\u3092\u78ba\u4fdd\u3059\u308b<\/b>\u00a0\u652f\u5e97\u904b\u55b6\u7528\u3002<\/li>\n<\/ul>\n<p>\u3055\u3089\u306b\u3001\u4f1a\u793e\u306f\u00a0<b>\u5730\u65b9VAT\u914d\u5206<\/b>\u00a0\u898f\u5b9a\u3055\u308c\u305f\u751f\u7523\u65bd\u8a2d\u304c\u3042\u308b\u5834\u5408\u00a0<b>\u7b2c12\u6761\u3001\u7b2c13\u6761 \u56de\u89a780\/2021\/TT-BTC<\/b>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-65\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/05\/Ke-khai-thue-GTGT-doi-voi-Chi-nhanh-ngoai-tinh-Ke-khai-rieng-hay-chung-voi-cong-ty-me.png\" alt=\"\" width=\"768\" height=\"576\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te\"><\/span><b>\u5b9f\u969b\u306e\u4f8b:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\u89aa\u4f1a\u793e\u304cB\u7701\u306b\u652f\u5e97\u3092\u6301\u3061\u3001\u3053\u308c\u3089\u306e\u652f\u5e97\u304c\u3059\u3079\u3066\u89aa\u4f1a\u793e\u304c\u767a\u884c\u3057\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4f1a\u793e\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u6761\u4ef6\u3092\u5b8c\u5168\u306b\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u672c\u793e\u3067\u5171\u540c\u3067\u7a0e\u91d1\u3092\u7533\u544a\u3057\u3001B\u7701\u306b\u7a0e\u91d1\u3092\u914d\u8ce6\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"ftoc-heading-2\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ke_khai_thue_GTGT_doi_voi_Chi_nhanh_tu_ban_hang\"><\/span><b>\u5546\u54c1\u3092\u81ea\u3089\u8ca9\u58f2\u3059\u308b\u652f\u5e97\u306eVAT\u7533\u544a\u306b\u95a2\u3059\u308b\u898f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u96c6\u4e2d\u4f1a\u8a08\u30e2\u30c7\u30eb\u3068\u306f\u5bfe\u7167\u7684\u306b\u3001\u652f\u5e97\u304c\u76f4\u63a5\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u767b\u9332\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u652f\u5e97\u306f\u00a0<b>\u51fa\u529bVAT\u3068\u5165\u529bVAT\u306e\u81ea\u5df1\u4f1a\u8a08<\/b>\u00a0\u3042\u306a\u305f\u306e\u3002\u305d\u306e\u5f8c\u3001\u652f\u5e97\u306f\u00a0<b>\u652f\u5e97\u3092\u76f4\u63a5\u7ba1\u7406\u3059\u308b\u7a0e\u52d9\u5f53\u5c40\u306bVAT\u3092\u7533\u544a\u3057\u7d0d\u4ed8\u3059\u308b<\/b>.<\/p>\n<p>\u3053\u308c\u306f\u3001\u652f\u5e97\u304c\u55b6\u696d\u3057\u3066\u3044\u308b\u7701\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u3001\u652f\u5e97\u304c\u5225\u9014\u3001\u7a0e\u52d9\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u624b\u7d9a\u304d\u3092\u5b8c\u5168\u306b\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te-2\"><\/span><b>\u5b9f\u969b\u306e\u4f8b:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>C \u7701\u306e\u652f\u5e97\u304c\u81ea\u3089\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3001\u652f\u5e97\u304c\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u5225\u9014\u7a0e\u91d1\u3092\u7533\u544a\u3057\u3001C \u7701\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"ftoc-heading-3\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_voi_Hop_dong_hop_tac_kinh_doanh\"><\/span><b>\u4e8b\u696d\u5354\u529b\u5951\u7d04\u306b\u3088\u308bVAT\u7533\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7d44\u7e54\u3068\u4e8b\u696d\u5354\u529b\u5951\u7d04\uff08BCC\uff09\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u304c\u3001\u5225\u500b\u306e\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306f\u3001\u00a0<b>\u500b\u5225\u306eVAT\u7533\u544a<\/b>\u00a0\u5951\u7d04\u66f8\u306b\u5408\u610f\u3055\u308c\u305f\u3068\u304a\u308a\u3001\u696d\u52d9\u5354\u529b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306f\u3001\u652f\u5e97\u304c\u72ec\u81ea\u306e\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u900f\u660e\u6027\u3068\u898f\u5236\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u696d\u52d9\u5354\u529b\u5951\u7d04\u306b\u95a2\u3059\u308b\u500b\u5225\u7a0e\u52d9\u7533\u544a\u306e\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"ftoc-heading-4\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_thuc_hien_va_hau_qua_neu_ke_khai_sai\"><\/span><b>\u5b9f\u884c\u6642\u306e\u6ce8\u610f\u70b9\u3068\u8aa4\u3063\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u306e\u7d50\u679c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4f01\u696d\u306f\u7701\u5916\u652f\u5e97\u306eVAT\u7533\u544a\u306b\u7279\u5225\u306a\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u306b\u8aa4\u308a\u3084\u4e0d\u5099\u304c\u3042\u308b\u3068\u3001\u884c\u653f\u7f70\u3092\u542b\u3080\u91cd\u5927\u306a\u7d50\u679c\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<b>\u653f\u4ee4125\/2020\/ND-CP<\/b>\u4f01\u696d\u304c\u865a\u507d\u306e\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u3001\u7f70\u91d1\u306f\u00a0<b>200\u4e07\uff5e500\u4e07\u30c9\u30f3<\/b>\u00a0\u9055\u53cd\u306e\u91cd\u5927\u5ea6\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Mot_so_vi_du_xu_phat_thuong_gap\"><\/span><b>\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u4e00\u822c\u7684\u306a\u4f8b:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u7d0d\u7a0e\u984d\u3092\u8aa4\u3063\u3066\u7533\u544a\u3057\u305f\u4f01\u696d\u3001\u307e\u305f\u306f\u898f\u5b9a\u306b\u5f93\u3063\u3066\u7a0e\u91d1\u3092\u914d\u5206\u3057\u306a\u304b\u3063\u305f\u4f01\u696d\u306f\u3001\u653f\u4ee4 125 \u306e\u7279\u5b9a\u306e\u7f70\u5247\u30ec\u30d9\u30eb\u306b\u5f93\u3063\u3066\u7f70\u305b\u3089\u308c\u307e\u3059\u3002<\/li>\n<li aria-level=\"1\">\u7a0e\u52d9\u7533\u544a\u306b\u304a\u3044\u3066\u6545\u610f\u306e\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7f70\u91d1\u306f\u3088\u308a\u9ad8\u984d\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u4f1a\u793e\u306e\u8a55\u5224\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8981\u7d04\u3059\u308b\u3068\u3001\u7701\u5916\u652f\u5e97\u306eVAT\u7533\u544a\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u30e2\u30c7\u30eb\u3068\u652f\u5e97\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u3001\u4e0d\u5fc5\u8981\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u72b6\u6cc1\u306b\u304a\u3051\u308b\u7dcf\u5408\u7533\u544a\u307e\u305f\u306f\u500b\u5225\u7533\u544a\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u660e\u78ba\u306b\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u5229\u76ca\u3092\u5b88\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u5236\u3092\u719f\u77e5\u3059\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u81ea\u3089\u306e\u7a0e\u52d9\u7533\u544a\u30e2\u30c7\u30eb\u3092\u7a4d\u6975\u7684\u306b\u6c7a\u5b9a\u3057\u3001\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u6b63\u3057\u3044\u624b\u9806\u3092\u8e0f\u3080\u3079\u304d\u3067\u3059\u3002<\/p>\n<p><b>\u53c2\u8003\u6587\u732e<\/b>:<\/p>\n<ul>\n<li aria-level=\"1\">2021\u5e749\u670829\u65e5\u4ed8\u306e\u901a\u905480\/2021\/TT-BTC\u306f\u30012019\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u306e\u65bd\u884c\u3092\u30ac\u30a4\u30c9\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/li>\n<li aria-level=\"1\">2020 \u5e74 10 \u6708 19 \u65e5\u4ed8\u306e\u7a0e\u52d9\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u5236\u88c1\u3092\u898f\u5b9a\u3059\u308b\u653f\u4ee4 125\/2020\/ND-CP\u3002<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi C\u00f4ng ty h\u1ea1ch to\u00e1n t\u1eadp trung Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf, trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty chuy\u1ec3n sang m\u00f4 h\u00ecnh h\u1ea1ch to\u00e1n t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, c\u00f4ng ty c\u00f3 th\u1ec3 khai thu\u1ebf GTGT t\u1eadp trung cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c chi nh\u00e1nh, k\u1ec3 c\u1ea3 c\u00e1c chi nh\u00e1nh \u1edf t\u1ec9nh kh\u00e1c. Tuy nhi\u00ean, c\u00f4ng ty c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: Xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra\u00a0cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a chi nh\u00e1nh. \u0110\u1ea3m b\u1ea3o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh. Ngo\u00e0i ra, c\u00f4ng ty [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=224"}],"version-history":[{"count":0,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/224\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/1687"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}