{"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\/ko\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/","title":{"rendered":"\ub3c4\uc678 \uc9c0\uc0ac\uc5d0 \ub300\ud55c VAT \uc2e0\uace0: \ubaa8\ud68c\uc0ac\uc640 \ubcc4\ub3c4\ub85c \uc2e0\uace0\ud574\uc57c \ud558\ub098\uc694, \uc544\ub2c8\uba74 \uacf5\ub3d9 \uc2e0\uace0\ud574\uc57c \ud558\ub098\uc694?"},"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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/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\" >\uc911\uc559\ud68c\uacc4\ubc95\uc778\uc758 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc5d0 \uad00\ud55c \uaddc\uc815<\/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\/ko\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te\" >\uc2e4\uc81c \uc0ac\ub840:<\/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\/ko\/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\" >\uc9c1\uc811\ud310\ub9e4\uc810\uc758 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uaddc\uc815<\/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\/ko\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te-2\" >\uc2e4\uc81c \uc0ac\ub840:<\/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\/ko\/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\" >\uc0ac\uc5c5\ud611\ub825\uacc4\uc57d\uc11c\uc5d0 \ub530\ub978 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/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\/ko\/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\" >\uc218\ud589 \uc2dc \uc8fc\uc758\uc0ac\ud56d \ubc0f \uc798\ubabb \uc2e0\uace0 \uc2dc \uacb0\uacfc<\/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\/ko\/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\" >\uc77c\ubc18\uc801\uc778 \ud398\ub110\ud2f0\uc758 \uc608:<\/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\/ko\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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>\uc911\uc559\ud68c\uacc4\ubc95\uc778\uc758 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc5d0 \uad00\ud55c \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc138\ubb34\uad6d\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c, \ud68c\uc0ac\uac00 \ubcf8\uc0ac\uc5d0\uc11c \uc911\uc559\uc9d1\uc911\ud615 \ud68c\uacc4 \ubaa8\ub378\ub85c \uc804\ud658\ud558\ub294 \uacbd\uc6b0, \ud68c\uc0ac\ub294 \ub2e4\ub978 \uc9c0\uc5ed\uc5d0 \uc788\ub294 \uc9c0\uc810\uc744 \ud3ec\ud568\ud558\uc5ec \ubaa8\ub4e0 \uc9c0\uc810\uc758 \ud65c\ub3d9\uc5d0 \ub300\ud574 VAT\ub97c \uc911\uc559\uc5d0\uc11c \uc2e0\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e8, \ud68c\uc0ac\ub294 \ub2e4\uc74c \uc870\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li aria-level=\"1\"><b>\ucd9c\ub825 VAT \uc1a1\uc7a5 \ubc1c\ud589<\/b>\u00a0\uc9c0\uc810\uc758 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uc704\ud574.<br \/>\n<b>\uc785\ub825 VAT \uacf5\uc81c \uc790\uaca9\uc744 \ud655\ubcf4\ud558\uc138\uc694<\/b>\u00a0\uc9c0\uc810 \uc6b4\uc601\uc744 \uc704\ud574.<\/li>\n<\/ul>\n<p>\ub610\ud55c \ud68c\uc0ac\ub294\u00a0<b>\ud604\uc9c0 VAT \ud560\ub2f9<\/b>\u00a0\uaddc\uc815\ub41c \ub300\ub85c \uc0dd\uc0b0 \uc2dc\uc124\uc774 \uc788\ub294 \uacbd\uc6b0\u00a0<b>\uc81c12\uc870, \uc81c13\uc870 \ud68c\ub78c 80\/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>\uc2e4\uc81c \uc0ac\ub840:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\ubaa8\ud68c\uc0ac\uac00 B\uc131\uc5d0 \uc9c0\uc810\uc744 \ub450\uace0 \uc788\uace0, \uc774 \uc9c0\uc810\ub4e4\uc774 \ubaa8\ub450 \ubaa8\ud68c\uc0ac\uc5d0\uc11c \ubc1c\ud589\ud55c \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0, \ubaa8\ud68c\uc0ac\ub294 \ubcf8\uc0ac\uc5d0\uc11c \uacf5\ub3d9\uc73c\ub85c \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0, \ud22c\uc785\uc138\uc561 \uacf5\uc81c \uc870\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 B\uc131\uc5d0 \uc138\uae08\uc744 \ud560\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc9c1\uc811\ud310\ub9e4\uc810\uc758 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc911\uc559\uc9d1\uc911\uc2dd \ud68c\uacc4 \ubaa8\ub378\uacfc \ub2ec\ub9ac \uc9c0\uc810\uc774 \uc9c1\uc811 \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uace0 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub4f1\ub85d\ub41c \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \uc9c0\uc810\uc740 \ub2e4\uc74c\uc744 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<b>\ucd9c\ub825 \ubc0f \uc785\ub825 VAT\uc5d0 \ub300\ud55c \uc790\uccb4 \ud68c\uacc4<\/b>\u00a0\ub2f9\uc2e0\uc758. \uadf8\ub7ec\uba74 \uc9c0\uc810\uc774\u00a0<b>\uc9c0\uc810\uc744 \uc9c1\uc811 \uad00\ub9ac\ud558\ub294 \uc138\ubb34 \ub2f9\uad6d\uc5d0 VAT\ub97c \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud558\uc138\uc694.<\/b>.<\/p>\n<p>\uc989, \uc9c0\uc810\uc740 \uc9c0\uc810\uc774 \uc6b4\uc601\ub418\ub294 \uc9c0\uc5ed\uc758 \uc138\ubb34\uae30\uad00\uc5d0\uc11c \ubcc4\ub3c4\ub85c \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc808\ucc28\ub97c \uc644\uc804\ud788 \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te-2\"><\/span><b>\uc2e4\uc81c \uc0ac\ub840:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>C\uc131\uc5d0 \uc788\ub294 \uc9c0\uc810\uc774 \uc9c1\uc811 \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uace0 \uc9c0\uc810\uc5d0\uc11c \ubc1c\ud589\ud55c \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0, \ubcc4\ub3c4\ub85c \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0 C\uc131\uc758 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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>\uc0ac\uc5c5\ud611\ub825\uacc4\uc57d\uc11c\uc5d0 \ub530\ub978 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc870\uc9c1\uacfc \uc0ac\uc5c5\ud611\ub825\uacc4\uc57d(BCC)\uc744 \uccb4\uacb0\ud558\uc600\uc73c\ub098 \ubcc4\ub3c4\uc758 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc9c0 \uc544\ub2c8\ud55c \ud68c\uc0ac\uc758 \uacbd\uc6b0,\u00a0<b>\ubcc4\ub3c4 VAT \uc2e0\uace0<\/b>\u00a0\uacc4\uc57d\uc11c\uc5d0 \ud569\uc758\ub41c \uc0ac\uc5c5\ud611\ub825\uacc4\uc57d\uc758 \uc774\ud589.<\/p>\n<p>\ud68c\uc0ac\ub294 \uc9c0\uc810\uc774 \uc790\uccb4 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc0ac\uc5c5\ud611\ub825\uacc4\uc57d\uc5d0 \ub300\ud55c \ubcc4\ub3c4\uc758 \uc138\ubb34\uc2e0\uace0 \uaddc\uc815\uc744 \uc900\uc218\ud558\uc5ec \ud22c\uba85\uc131\uacfc \uaddc\uc815 \uc900\uc218\ub97c \ud655\ubcf4\ud574\uc57c \ud55c\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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>\uc218\ud589 \uc2dc \uc8fc\uc758\uc0ac\ud56d \ubc0f \uc798\ubabb \uc2e0\uace0 \uc2dc \uacb0\uacfc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uae30\uc5c5\uc740 \uc131(\u7701) \uc678\ubd80 \uc9c0\uc810\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0 \uc2dc \uac01\ubcc4\ud55c \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uc2e0\uace0 \ub0b4\uc6a9\uc774 \ubd80\uc815\ud655\ud558\uac70\ub098 \ubd88\uc644\uc804\ud560 \uacbd\uc6b0 \ud589\uc815 \ucc98\ubc8c\uc744 \ud3ec\ud568\ud55c \uc2ec\uac01\ud55c \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<b>\ubc95\ub839 125\/2020\/ND-CP<\/b>\uc0ac\uc5c5\uccb4\uac00 \ud5c8\uc704 \uc2e0\uace0\ub97c \ud558\uba74 \ubc8c\uae08\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.\u00a0<b>200~500\ub9cc \ub3d9<\/b>\u00a0\uc704\ubc18\uc758 \uc2ec\uac01\uc131\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Mot_so_vi_du_xu_phat_thuong_gap\"><\/span><b>\uc77c\ubc18\uc801\uc778 \ud398\ub110\ud2f0\uc758 \uc608:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\uc138\uae08\uc744 \uc798\ubabb \uc2e0\uace0\ud558\uac70\ub098 \uaddc\uc815\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \ubc30\uc815\ud558\uc9c0 \ubabb\ud55c \uae30\uc5c5\uc740 \ubc95\ub839 125\uc5d0 \ub530\ub978 \uad6c\uccb4\uc801\uc778 \ubc8c\uae08 \uc218\uc900\uc5d0 \ub530\ub77c \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/li>\n<li aria-level=\"1\">\uc138\ubb34 \uc2e0\uace0\uc5d0 \uace0\uc758\uc801\uc778 \uc0ac\uae30\uac00 \uc788\uc744 \uacbd\uc6b0, \ubc8c\uae08\uc774 \ub354 \ub192\uc544\uc9c8 \uc218 \uc788\uc73c\uba70 \ud68c\uc0ac\uc758 \ud3c9\ud310\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc694\uc57d\ud558\uc790\uba74, \uc131(\u7701) \uc678 \uc9c0\uc0ac\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub294 \ud68c\uc0ac\uc758 \ud68c\uacc4 \ubaa8\ub378\uacfc \uc9c0\uc0ac\uc758 \uc6b4\uc601 \ubc29\uc2dd\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0 \ubd88\ud544\uc694\ud55c \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uac01 \uc0c1\ud669\uc5d0 \ub530\ub978 \uc77c\ubc18 \ub610\ub294 \ubcc4\ub3c4 \uc138\uae08 \uc2e0\uace0 \uaddc\uc815\uc744 \uba85\ud655\ud558\uac8c \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uae30\uc5c5\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc138\ubb34 \uaddc\uc815\uc744 \uc219\uc9c0\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc0ac\uc804\uc5d0 \uc138\ubb34 \uc2e0\uace0 \ubaa8\ub378\uc744 \uc815\ud558\uace0 \ubc95\ub960\uc5d0 \ub530\ub77c \uc62c\ubc14\ub978 \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><b>\ucc38\uace0\ubb38\ud5cc<\/b>:<\/p>\n<ul>\n<li aria-level=\"1\">2019\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc2dc\ud589\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \ub2f4\uc740 2021\ub144 9\uc6d4 29\uc77c\uc790 \ud68c\ub78c 80\/2021\/TT-BTC.<\/li>\n<li aria-level=\"1\">2020\ub144 10\uc6d4 19\uc77c\uc790 \uc138\ubb34 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \uc81c\uc7ac\ub97c \uaddc\uc815\ud558\ub294 \ubc95\ub839 125\/2020\/ND-CP.<\/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, [&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\/ko\/wp-json\/wp\/v2\/posts\/224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=224"}],"version-history":[{"count":0,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/224\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/1687"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}