{"id":5869,"date":"2025-10-10T02:34:53","date_gmt":"2025-10-10T09:34:53","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5869"},"modified":"2026-01-08T18:28:20","modified_gmt":"2026-01-09T01:28:20","slug":"ke-khai-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/","title":{"rendered":"\ucd5c\uc2e0 2026\ub144 \uaddc\uc815\uc5d0 \ub530\ub978 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c \uc791\uc131 \uac00\uc774\ub4dc \u2013 \uc624\ub958 \ubc0f \uc138\uae08 \ubd80\uacfc \ubc29\uc9c0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc5d0\uac8c \uc911\uc694\ud558\uace0 \ud544\uc218\uc801\uc778 \uc758\ubb34 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uba70 \uc2dc\uae30\uc801\uc808\ud55c \uc2e0\uace0\ub294 \uae30\uc5c5\uc774 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\ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Ke_khai_thue_GTGT_la_gi\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/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:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Vai_tro_cua_ke_khai_thue_GTGT_trong_quan_ly_tai_chinh_doanh_nghiep\" >\uae30\uc5c5 \uc7ac\ubb34 \uad00\ub9ac\uc5d0\uc11c VAT \uc2e0\uace0\uc758 \uc5ed\ud560<\/a><\/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\/#Nhung_cap_nhat_quan_trong_ve_ke_khai_thue_GTGT_tu_nam_2025\" >2025\ub144\ubd80\ud130 \uc801\uc6a9\ub418\ub294 VAT \uc2e0\uace0\uc5d0 \ub300\ud55c \uc911\uc694 \uc5c5\ub370\uc774\ud2b8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Cac_hinh_thuc_ke_khai_thue_GTGT_hien_nay\" >\ud604\uc7ac VAT \uc2e0\uace0\uc11c \uc591\uc2dd\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='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\/#Ke_khai_thue_GTGT_theo_thang\" >\uc6d4\ubcc4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Doi_tuong_ap_dung\" >\uc801\uc6a9 \ub300\uc0c1<\/a><\/li><li class='ez-toc-page-1 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\/#Thoi_han_nop_to_khai_thue_GTGT_theo_thang\" >\uc6d4\ubcc4 VAT \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c<\/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\/#Ke_khai_thue_GTGT_theo_quy\" >\ubd84\uae30\ubcc4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Doi_tuong_ap_dung-2\" >\uc801\uc6a9 \ub300\uc0c1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Thoi_han_nop_to_khai_thue_GTGT_theo_quy\" >\ubd84\uae30\ubcc4 VAT \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Chuyen_doi_ky_ke_khai_thue_GTGT\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uae30\uac04 \ubcc0\ud658\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Cac_luu_y_quan_trong_khi_ke_khai_thue_GTGT_theo_quy_hoac_theo_thang\" >\ubd84\uae30\ubcc4 \ub610\ub294 \uc6d4\ubcc4 VAT \uc2e0\uace0 \uc2dc \uc911\uc694 \ucc38\uace0 \uc0ac\ud56d<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Ho_so_giao_dich_day_du_hop_le\" >\uc644\uc804\ud558\uace0 \uc720\ud6a8\ud55c \uac70\ub798 \uae30\ub85d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Cach_khac_phuc_khi_ke_khai_thue_GTGT_sai_hoac_thieu_chung_tu\" >\uc798\ubabb\ub41c VAT \uc2e0\uace0\uc11c \ub610\ub294 \ub204\ub77d\ub41c \ubb38\uc11c\ub97c \uc218\uc815\ud558\ub294 \ubc29\ubc95<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Kiem_tra_thong_tin_tren_hoa_don_va_chung_tu\" >\uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \ud655\uc778\ud558\uc138\uc694<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Hang_hoa_nhap_thieu_Chua_co_quyet_dinh_xu_ly\" >\uc218\uc785\ud488 \uc2e4\uc885, \ucc98\ub9ac \uc5ec\ubd80 \uc544\uc9c1 \uacb0\uc815 \uc548 \ub3fc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Chung_tu_thanh_toan_khong_dung_tien_mat\" >\ube44\ud604\uae08 \uacb0\uc81c \ubc14\uc6b0\ucc98<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Xac_dinh_phuong_phap_khai_thue_GTGT\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ubc29\ubc95\uc744 \ud655\uc778\ud558\uc138\uc694\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Phuong_phap_khau_tru_thue\" >\uc138\uae08 \uacf5\uc81c \ubc29\ubc95<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Phuong_phap_truc_tiep\" >\uc9c1\uc811\ubc95\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Cac_loai_Bao_cao_phai_nop_cung_khi_ke_khai_thue_GTGT\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc2dc \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ubcf4\uace0\uc11c \uc720\ud615<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#To_khai_thue_GTGT\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#To_khai_thue_thu_nhap_ca_nhan_neu_co\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c(\uc788\ub294 \uacbd\uc6b0)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Bao_cao_tam_tinh_thue_thu_nhap_doanh_nghiep_neu_co\" >\uc784\uc2dc \ubc95\uc778\uc18c\ub4dd\uc138 \ubcf4\uace0\uc11c(\uc788\ub294 \uacbd\uc6b0)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Khi_nao_phat_sinh_nghia_vu_ke_khai_thue_GTGT_vang_lai\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc758\ubb34\ub294 \uc5b8\uc81c \ubc1c\uc0dd\ud569\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Cau_hoi_thuong_gap_ve_ke_khai_thue_GTGT\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Doanh_nghiep_nop_to_khai_thue_GTGT_cham_tre_se_bi_phat_bao_nhieu\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c\ub97c \ub2a6\uac8c \uc81c\ucd9c\ud558\uba74 \uae30\uc5c5\uc740 \uc5bc\ub9c8\uc758 \ubc8c\uae08\uc744 \ub0b4\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Co_the_thay_doi_tu_ke_khai_theo_thang_sang_theo_quy_khong\" >\uc6d4\ubcc4 \ubcf4\uace0\uc11c\uc5d0\uc11c \ubd84\uae30\ubcc4 \ubcf4\uace0\uc11c\ub85c \ubcc0\uacbd\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-gtgt\/#Ke_khai_thue_GTGT_0_khac_gi_so_voi_10\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c 0%\uc640 10%\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_la_gi\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub294 \uae30\uc5c5\uc774 \uacfc\uc138 \uae30\uac04\uc5d0 \ubc1c\uc0dd\ud558\ub294 \ub9e4\ucd9c \ubc0f \ud22c\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc885\ud569\ud558\uc5ec \uacb0\uc815\ud55c \ud6c4, \uc9c1\uc811\uc138\ubb34\ub2f9\uad6d\uc5d0 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud558\ub294 \uc808\ucc28\uc785\ub2c8\ub2e4. \uc774\ub294 \ubc95\uc5d0 \uba85\uc2dc\ub41c \uc758\ubb34\uc801\uc778 \ubc95\uc801 \uc758\ubb34\uc785\ub2c8\ub2e4. <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=70797\" target=\"_blank\" rel=\"noopener\">\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c13\/2008\/QH12\ud638<\/a> \uadf8\ub9ac\uace0 \uc7ac\ubb34\ubd80\uc758 \ubc95\ub839\uacfc \ud1b5\uc9c0\ubb38\uc740 \uad6d\uac00\uac00 \uc218\uc785\uc744 \uad00\ub9ac\ud558\uace0, \ud604\uae08 \ud750\ub984\uc744 \ud1b5\uc81c\ud558\uace0, \uae30\uc5c5 \uc6b4\uc601\uc758 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub294 \ubcf8\uc9c8\uc801\uc73c\ub85c \uae30\uc5c5\uc758 \uc2e4\uc81c \uc0ac\uc5c5 \ud65c\ub3d9 \uae30\ub85d\uacfc \ub0a9\uc138 \uc758\ubb34 \uc774\ud589 \uc0ac\uc774\uc758 \uc911\uac04 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc138\ubb34 \ub2f9\uad6d\uc740 \uc2e0\uace0\ub97c \ud1b5\ud574 \uaddc\uc815\uc5d0 \ub530\ub77c \ub0a9\ubd80 \ub610\ub294 \uacf5\uc81c \uac00\ub2a5\ud55c \uc138\uc561\uc744 \uacb0\uc815\ud558\uace0 \ud658\uae09\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc644\uc804\ud558\uace0 \uc2dc\uae30\uc801\uc808\ud55c \uc2e0\uace0\ub294 \uae30\uc5c5\uc774 \uc138\ubb34 \ud589\uc815 \uc704\ubc18 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud2b9\ud788 2025\ub144 \uc138\ubb34 \ubd80\ubb38\uc758 \ub514\uc9c0\ud138 \uc804\ud658\uae30\uc5d0 \ud569\ubc95\uc801\uc73c\ub85c \uc138\uae08\uc744 \uacf5\uc81c\ud558\uace0 \ud658\uae09\ubc1b\uc744 \uad8c\ub9ac\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_ke_khai_thue_GTGT_trong_quan_ly_tai_chinh_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \uc7ac\ubb34 \uad00\ub9ac\uc5d0\uc11c VAT \uc2e0\uace0\uc758 \uc5ed\ud560<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub294 \uc7ac\ubb34 \ubc0f \ud68c\uacc4 \ud65c\ub3d9\uc5d0\uc11c \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud558\uba70, \uc774\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uce21\uba74\uc5d0\uc11c \ubc18\uc601\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubc95 \uc900\uc218 \ubcf4\uc7a5: \ubd80\uac00\uac00\uce58\uc138\ubc95\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \uc870\uc9c1\uacfc \uae30\uc5c5\uc740 \uc758\ubb34\uc801\uc73c\ub85c \uc138\ubc95\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08 \ud750\ub984 \uad00\ub9ac: \uc790\uc138\ud55c \uac70\ub798\ub97c \uae30\ub85d\ud558\uba74 \uae30\uc5c5\uc774 \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ucd94\uc801\ud558\uace0 \uc870\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\uc138 \uc758\ubb34 \uacb0\uc815\uc758 \uadfc\uac70: \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \uaddc\uc815\uc5d0 \ub530\ub77c \ud569\ubc95\uc801\uc778 \uad8c\ub9ac\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08, \uacf5\uc81c \ub610\ub294 \ud658\uae09\ud574\uc57c \ud560 \uc138\uae08\uc758 \uae08\uc561\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uba85\uc131 \ud5a5\uc0c1: \ud22c\uba85\ud55c VAT \uc2e0\uace0 \uae30\ub85d\uc740 \uc138\ubb34 \ub2f9\uad6d, \ud30c\ud2b8\ub108 \ubc0f \ud22c\uc790\uc790\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2025\ub144\ubd80\ud130 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc5d0 \ub300\ud55c \uc5ec\ub7ec \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2dc\ud589\ub418\uc5b4 \uae30\uc5c5\uc5d0 \uae30\ud68c\uc640 \uc5b4\ub824\uc6c0\uc744 \ub3d9\uc2dc\uc5d0 \uc548\uaca8\uc90d\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ubaa8\ub4e0 \uc2e0\uace0 \uc808\ucc28\uac00 \ud56d\uc0c1 \uc815\ud655\ud558\uace0, \uc2dc\uac04\uc744 \uc808\uc57d\ud558\uba70, \uc704\ubc18 \uc704\ud5d8\uc744 \ud53c\ud558\uace0 \uc2f6\uc5b4 \ud569\ub2c8\ub2e4. MAN - Master Accountant Network\uc5d0 \uac00\uc785\ud558\uc5ec \ubaa8\ub4e0 \uae30\uc5c5\uc774 \uc54c\uc544\uc57c \ud560 \uac00\uc7a5 \uc911\uc694\ud55c \ucd5c\uc2e0 \uc18c\uc2dd\uc744 \ud655\uc778\ud574 \ubcf4\uc138\uc694.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_cap_nhat_quan_trong_ve_ke_khai_thue_GTGT_tu_nam_2025\"><\/span><b>2025\ub144\ubd80\ud130 \uc801\uc6a9\ub418\ub294 VAT \uc2e0\uace0\uc5d0 \ub300\ud55c \uc911\uc694 \uc5c5\ub370\uc774\ud2b8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c48\/2024\/QH15\ud638\uac00 \uc815\uc2dd\uc73c\ub85c \uc2dc\ud589\ub418\uc5b4, \ub0a9\uc138\uc790 \ud655\ub300, \ube44\uacfc\uc138 \ub300\uc0c1 \uc870\uc815, \uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95 \uac1c\uc815 \ub4f1 \ubd80\uac00\uac00\uce58\uc138 \uc815\ucc45 \uad6c\uc870\uc5d0 \ud070 \ubcc0\ud654\uac00 \uc608\uc0c1\ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \ubc95\uc5d0 \ucca8\ubd80\ud558\uc5ec, <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214336\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 181\/2025\/ND-CP<\/a> 2025\ub144 7\uc6d4 1\uc77c \uac19\uc740 \ub0a0\uc5d0 \ubc1c\ud589\ub418\uc5b4 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc758 \uc5ec\ub7ec \uc870\ud56d\uc758 \uc2dc\ud589\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub610\ud55c, \ubd80\uac00\uac00\uce58\uc138\uc728 \uc778\ud558 \uc815\ucc45\uc5d0 \ub530\ub77c <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214209&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\">\uacb0\uc758\uc548 204\/2025\/QH15<\/a> \uadf8\ub9ac\uace0 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214310\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 174\/2025\/ND-CP<\/a> \uc774\ub294 \uae30\uc5c5\uc774 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc2dc \ubc18\ub4dc\uc2dc \uc8fc\uc758\ud574\uc57c \ud560 \uc911\uc694\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 2026\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \ud604\uc7ac 10%\ub85c \uc801\uc6a9\ub418\ub294 VAT \uc138\uc728\uc740 \ubc95\ub839\uc5d0 \uba85\uc2dc\ub41c \uc5ec\ub7ec \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \uadf8\ub8f9\uc5d0 \ub300\ud574 8%\ub85c \ub0ae\uc544\uc9d1\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc790\uc0ac \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uac00 \uc138\uae08 \ud61c\ud0dd \ubaa9\ub85d\uc5d0 \uc788\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud558\uba70, \uc815\ucc45\uc744 \ub204\ub9ac\uae30 \uc704\ud574 VAT \uc2e0\uace0\uc11c\uc5d0 \ucca8\ubd80\ub41c \ubd80\ub85d\uc744 \uc2e0\uace0\ud558\ub294 \ubc29\uc2dd\uc744 \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138\ubc95 \ubc0f \uc2dc\ud589\ub839 \uac1c\uc815\uc740 \uae30\uc5c5\uc758 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc808\ucc28\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2e0\uace0 \uc591\uc2dd\uc5d0\ub3c4 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \uc6d4\ubcc4, \ubd84\uae30\ubcc4 \ub610\ub294 \uc218\uc2dc \uc2e0\uace0 \ub4f1 \ud604\uc7ac\uc758 \uc2e0\uace0 \ubc29\uc2dd\uc744 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e0\uace0 \uc591\uc2dd\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc801\uc808\ud55c \uc120\ud0dd\uc744 \ud558\uace0, \uaddc\uc815\uc744 \uc900\uc218\ud558\uba70, \uc138\ubb34 \ud589\uc815 \ud6a8\uc728\uc131\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_ke_khai_thue_GTGT_hien_nay\"><\/span><b>\ud604\uc7ac VAT \uc2e0\uace0\uc11c \uc591\uc2dd<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ubc29\uc2dd \uc911 \uc6d4\ubcc4 \uc2e0\uace0\ub294 \uc0ac\uc5c5 \uaddc\ubaa8\uac00 \ud06c\uac70\ub098 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc815\ud55c \uae30\uc900\uc744 \ucd08\uacfc\ud558\ub294 \ub9e4\ucd9c\uc744 \uc62c\ub9ac\ub294 \uc0ac\uc5c5\uccb4\uc5d0 \uc8fc\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774 \uc2e0\uace0 \ubc29\uc2dd\uc740 \uac01 \uc2e0\uace0 \uae30\uac04\ub9c8\ub2e4 \ub192\uc740 \uc815\ud655\uc131\uacfc \uc900\uc218\uc131\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_theo_thang\"><\/span><b>\uc6d4\ubcc4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4\uac00 \ub9e4\uc6d4 VAT\ub97c \uc2e0\uace0\ud574\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub824\uba74 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \uaddc\ubaa8, \ub9e4\ucd9c, \uc0ac\uc5c5 \ud2b9\uc131 \ub4f1\uc758 \uae30\uc900\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\uc801\uc6a9 \ub300\uc0c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc81c8\uc870\uc758 \uaddc\uc815\uc5d0 \uc758\uac70\ud558\uc5ec <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 126\/2020\/ND-CP<\/a> \ubc0f \ud68c\ub78c 80\/2021\/TT-BTC\uc5d0 \ub530\ub77c, \uc6d4\ubcc4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c\ub294 \uc804\ub144\ub3c4\uc5d0 \uc0c1\ud488 \ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5\uc73c\ub85c \uc778\ud55c \ucd1d \uc218\uc775\uc774 500\uc5b5 VND \uc774\uc0c1\uc778 \uae30\uc5c5 \ubc0f \uc870\uc9c1\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc73c\ub85c \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \ud558\ub294 \uc911\uaddc\ubaa8 \ub610\ub294 \ub300\uaddc\ubaa8 \uae30\uc5c5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \uc870\uc9c1\uc740 \uc5ec\ub7ec \uc9c0\uc810\uacfc \uc0b0\ud558 \ubd80\uc11c\ub97c \ub450\uace0 \uc788\uc73c\uba70, \ub9e4\ub2ec \uc815\uae30\uc801\uc778 \ub9e4\ucd9c \uac70\ub798\ub97c \ubc1c\uc0dd\uc2dc\ud0b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\ub7c9\uc758 \uc1a1\uc7a5 \ubc0f \uac70\ub798\uac00 \uc774\ub8e8\uc5b4\uc9c0\ub294 FDI \uae30\uc5c5\uacfc \uc218\ucd9c\uc785 \uae30\uc5c5\uc740 \uc0b0\ucd9c\uc138\uc640 \ud22c\uc785\uc138\ub97c \ub354\uc6b1 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud560 \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc6d4\ubcc4 VAT \uc2e0\uace0\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uae30\uc5c5\uc758 VAT \uc758\ubb34\ub97c \uba74\ubc00\ud788 \uad00\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uba70, \uae30\uc5c5\uc774 \uc138\ubb34 \uc0c1\ud669\uc744 \uc2e0\uc18d\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac\uc640 \ubcf4\ub2e4 \uc815\ud655\ud55c \ub0b4\ubd80 \ubcf4\uace0\ub97c \uc218\ud589\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_thue_GTGT_theo_thang\"><\/span><b>\uc6d4\ubcc4 VAT \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ub9e4\uc6d4 \uc2e0\uace0\ud574\uc57c \ud558\ub294 \uae30\uc5c5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubd80\uacfc \uc758\ubb34\uac00 \ubc1c\uc0dd\ud55c \ub2ec\uc758 \ub2e4\uc74c \ub2ec 20\uc77c\uae4c\uc9c0 VAT \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud558\uc138\uc694.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>\uc608\ub97c \ub4e4\uc5b4:<\/strong> 2025\ub144 10\uc6d4 VAT \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><b>2025\ub144 11\uc6d4 20\uc77c \uc774\uc804<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_theo_quy\"><\/span><b>\ubd84\uae30\ubcc4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubd84\uae30\ubcc4 VAT\ub97c \uc2e0\uace0\ud558\uae30 \uc804\uc5d0 \ud604\uc7ac \uaddc\uc815\uc5d0 \ub530\ub77c \ub9e4\ucd9c \uc218\uc900\uacfc \uc6b4\uc601 \uae30\uac04\uc744 \uae30\uc900\uc73c\ub85c \uc774 \uc591\uc2dd\uc5d0 \uc801\ud569\ud55c\uc9c0 \uc5ec\ubd80\ub97c \uba85\ud655\ud788 \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung-2\"><\/span><b>\uc801\uc6a9 \ub300\uc0c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub2e4\uc74c\uc758 \uacbd\uc6b0 \ubd84\uae30\ubcc4\ub85c VAT\ub97c \uc2e0\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ub144\ub3c4 \ub9e4\ucd9c: \uc804\ub144\ub3c4 \uc0c1\ud488\ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5\uc73c\ub85c \uc778\ud55c \ucd1d \ub9e4\ucd9c\uc774 500\uc5b5\uc744 \ucd08\uacfc\ud558\uc9c0 \uc54a\uc73c\uba70, \uae30\uc5c5\uc740 \ubd84\uae30\ubcc4 \uc2e0\uace0 \uc870\uac74\uc744 \ucda9\uc871\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uaddc \uc124\ub9bd \uae30\uc5c5: \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc2dc\uc791\ud55c \uc9c0 \uc5bc\ub9c8 \uc548 \ub41c \uae30\uc5c5\uc740 \ubd84\uae30\ubcc4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. 12\uac1c\uc6d4 \ub3d9\uc548 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud55c \ud6c4, \ub2e4\uc74c \uc5f0\ub3c4\ubd80\ud130\ub294 \uc804\ub144\ub3c4(12\uac1c\uc6d4)\uc758 \ub9e4\ucd9c\uc744 \uae30\uc900\uc73c\ub85c \uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4 \uc2e0\uace0 \uc5ec\ubd80\ub97c \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubd84\uae30\ubcc4 VAT \uc2e0\uace0 \ub300\uc0c1 \uc8fc\uc81c\ub97c \uba85\ud655\ud788 \ud30c\uc545\ud55c \ud6c4, \uae30\uc5c5\uc740 \uc138\ubb34 \uc2e0\uace0\uc11c \uc791\uc131 \ubc0f \uc81c\ucd9c \ub9c8\uac10\uc77c\uc744 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_thue_GTGT_theo_quy\"><\/span><b>\ubd84\uae30\ubcc4 VAT \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc2e0\uace0 \uae30\ud55c\uc740 \ub2e4\uc74c \ubd84\uae30 \uccab \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uc785\ub2c8\ub2e4. VAT\ub97c \ubd84\uae30\ubcc4\ub85c \uc2e0\uace0\ud558\ub294 \uc0ac\uc5c5\uccb4\ub294 \ub2e4\uc74c \uc77c\uc815\uc5d0 \ub530\ub77c \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\uc2e0\uace0 \uae30\uac04<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1\ubd84\uae30(1\uc6d4~3\uc6d4)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub2a6\uc5b4\ub3c4 4\uc6d4 30\uc77c\uae4c\uc9c0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2\ubd84\uae30(4\uc6d4~6\uc6d4)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub2a6\uc5b4\ub3c4 7\uc6d4 31\uc77c\uae4c\uc9c0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3\ubd84\uae30(7\uc6d4~9\uc6d4)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub2a6\uc5b4\ub3c4 10\uc6d4 31\uc77c\uae4c\uc9c0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4\ubd84\uae30(10\uc6d4~12\uc6d4)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub2e4\uc74c\ud574 10\uc6d4 31\uc77c\uae4c\uc9c0<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">\ucc38\uace0\uc0ac\ud56d: \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uc774 \uacf5\ud734\uc77c\uc778 \uacbd\uc6b0, \ud574\ub2f9 \uc0ac\uc5c5\uccb4\uc5d0 \ub2e4\uc74c \uc601\uc5c5\uc77c\uae4c\uc9c0 \uc5f0\uc7a5\uc774 \ud5c8\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ubd84\uae30\ubcc4\ub85c \ubd80\uac00\uac00\uce58\uc138(VAT)\ub97c \uc2e0\uace0\ud558\ub294 \uc0ac\uc5c5\uccb4\ub294 \uc138\ubc95 \uc900\uc218\ub97c \uc704\ud574 \uc704\uc758 \uae30\ud55c\uc744 \ud2b9\ubcc4\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\ud55c \ub0b4\uc5d0 \uc2e0\uace0\ud558\ub294 \uac83\uc740 \uc0ac\uc5c5\uccb4\uac00 \uc5f0\uccb4\ub8cc\ub97c \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7ac\ubb34 \uad00\ub9ac\uc758 \uc900\uc218 \ubc0f \ud22c\uba85\uc131\uc744 \uc785\uc99d\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_ky_ke_khai_thue_GTGT\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uae30\uac04 \ubcc0\ud658<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub2e4\uc74c \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uaddc\uc815\ubcc4 \uc2e0\uace0 \ub610\ub294 \uc6d4\ubcc4 \uc2e0\uace0 \ud615\ud0dc\ub85c \uc804\ud658\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd84\uae30\ubcc4 \uc2e0\uace0\uc5d0\uc11c \uc6d4\ubcc4 \uc2e0\uace0\ub85c \uc804\ud658: \ubd84\uae30\ubcc4 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ub300\uc0c1\uc774\uc9c0\ub9cc \uc6d4\ubcc4 \uc2e0\uace0\ub85c \uc804\ud658\ud558\ub824\ub294 \uae30\uc5c5\uc740 \uc9c1\uc811\uc138\ubb34\ub2f9\uad6d\uc5d0 \ud1b5\uc9c0\uc11c(\uc591\uc2dd \ubc88\ud638 07\/GTGT)\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ud1b5\uc9c0\ub294 \uae30\uc5c5\uc774 \uc804\ud658 \ub4f1\ub85d\uc744 \ud558\ub294 \uc5f0\ub3c4\uc758 \uccab \ub2ec \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \uc804 \ub610\ub294 \ub3d9\uc2dc\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uace0 \uae30\uac04\uc744 \uc6d4\ubcc4\uc5d0\uc11c \ubd84\uae30\ubcc4\ub85c \uc804\ud658: \ud604\uc7ac \ubd80\uac00\uac00\uce58\uc138(VAT)\ub97c \uc6d4\ubcc4\ub85c \uc2e0\uace0\ud558\uace0 \uc788\ub294 \uae30\uc5c5\uc774 \ud574\ub2f9 \uc790\uaca9\uc774 \uc788\uace0 \ubd84\uae30\ubcc4 \uc2e0\uace0\ub85c \uc804\ud658\ud574\uc57c \ud558\ub294 \uacbd\uc6b0, \uc608\uc0c1 \uc804\ud658 \uc5f0\ub3c4\uc758 1\uc6d4 31\uc77c \uc804\uc5d0 \uc591\uc2dd 01\/DK-TDKTT\uc5d0 \ub530\ub77c \uc138\uae08 \uc2e0\uace0 \uae30\uac04 \ubcc0\uacbd \uc694\uccad\uc11c\ub97c \uc9c1\uc811 \uc138\ubb34 \uae30\uad00\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_luu_y_quan_trong_khi_ke_khai_thue_GTGT_theo_quy_hoac_theo_thang\"><\/span><b>\ubd84\uae30\ubcc4 \ub610\ub294 \uc6d4\ubcc4 VAT \uc2e0\uace0 \uc2dc \uc911\uc694 \ucc38\uace0 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138(VAT)\ub97c \uc2e0\uace0\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\uc740 \ubc95\uc801 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0, \uc138\ubb34 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70, \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ud589\uc815 \uc704\ubc18\uc744 \ud53c\ud558\uae30 \uc704\ud574 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc0ac\ud56d\uc5d0 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_6784\" aria-describedby=\"caption-attachment-6784\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6784\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-luu-y-quan-trong-khi-ke-khai-thue-GTGT.jpg\" alt=\"C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai thu\u1ebf GTGT\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-luu-y-quan-trong-khi-ke-khai-thue-GTGT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-luu-y-quan-trong-khi-ke-khai-thue-GTGT-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-luu-y-quan-trong-khi-ke-khai-thue-GTGT-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-luu-y-quan-trong-khi-ke-khai-thue-GTGT-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-luu-y-quan-trong-khi-ke-khai-thue-GTGT-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6784\" class=\"wp-caption-text\">\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc2dc \uc8fc\uc758\uc0ac\ud56d<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_day_du_hop_le\"><\/span><b>\uc644\uc804\ud558\uace0 \uc720\ud6a8\ud55c \uac70\ub798 \uae30\ub85d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uacfc \ud30c\ud2b8\ub108 \uac04\uc5d0 \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uacbd\uc81c\uc801 \uac70\ub798\uc5d0\ub294 \ub2e4\uc74c \ub0b4\uc6a9\uc744 \ud3ec\ud568\ud558\uc5ec \uc644\uc804\ud558\uace0 \uba85\ud655\ud55c \ud68c\uacc4 \uae30\ub85d\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc81c\uc801 \uacc4\uc57d: \uac70\ub798\uc5d0 \ucc38\uc5ec\ud558\ub294 \ub2f9\uc0ac\uc790 \uac04\uc758 \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc720\ud6a8\ud55c VAT \uc1a1\uc7a5: \ubaa8\ub4e0 \uc815\ubcf4, \uc11c\uba85, \uc138\uae08 \ucf54\ub4dc\uac00 \uc788\uc5b4\uc57c \ud558\uba70, \uc9c0\uc6b0\uac70\ub098 \ud3b8\uc9d1\ud55c \ubd80\ubd84\uc774 \uc5c6\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc720\ud6a8\ud55c \uacb0\uc81c \uc11c\ub958: 2,000\ub9cc VND \uc774\uc0c1\uc758 \uac70\ub798\uc5d0\ub294 \ube44\ud604\uae08 \uacb0\uc81c(\uc740\ud589 \uc1a1\uae08)\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\ud488 \uc778\ub3c4 \ub610\ub294 \uc11c\ube44\uc2a4 \uc218\ub77d \ubcf4\uace0\uc11c: \uac70\ub798 \uc644\ub8cc\ub97c \uc99d\uba85\ud558\uace0 \uc138\ubb34 \ud68c\uacc4\uc758 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc2e0\uace0 \uc2dc\uc810\uc5d0 \uc720\ud6a8\ud55c \uc11c\ub958\uac00 \ub204\ub77d\ub41c \uacbd\uc6b0, \uae30\uc5c5\uc740 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc5c6\uc73c\uba70, \ud574\ub2f9 \ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138\ub97c \uc138\uae08 \uc2e0\uace0\uc11c\uc5d0\uc11c \uc870\uc815\ud558\uc5ec \uc81c\uc678\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uc138\uae08 \uc2e0\uace0 \uc11c\ub958\uc758 \uc815\ud655\uc131\uacfc \uc801\ubc95\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \uc870\uce58\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cach_khac_phuc_khi_ke_khai_thue_GTGT_sai_hoac_thieu_chung_tu\"><\/span><b>\uc798\ubabb\ub41c VAT \uc2e0\uace0\uc11c \ub610\ub294 \ub204\ub77d\ub41c \ubb38\uc11c\ub97c \uc218\uc815\ud558\ub294 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ubd80\uac00\uac00\uce58\uc138(VAT)\ub97c \uc2e0\uace0\ud558\uc600\uc73c\ub098 \uc624\ub958, \uc2e4\uc218 \ub610\ub294 \uc11c\ub958 \ub204\ub77d\uc744 \ubc1c\uacac\ud55c \uacbd\uc6b0, \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub77c \ucd94\uac00 \uc2e0\uace0 \ubc0f \uc815\uc815\uc744 \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4. \uc815\uc815 \uc11c\ub958\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc815\ub41c \uc138\ubb34 \uc2e0\uace0\uc11c(\uc624\ub958\uac00 \ubc1c\uc0dd\ud55c \uae30\uac04\uc5d0 \ub300\ud55c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc774\ub098 \uacf5\uc81c\ud574\uc57c \ud560 \uc138\uae08\uc5d0 \ucc28\uc774\uac00 \uc788\ub294 \uacbd\uc6b0 \ucd94\uac00 \ubc0f \uc870\uc815\ub41c \uc2e0\uace0\uc11c(\uc591\uc2dd \ubc88\ud638 01\/KHBS)\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub300\ud55c \uc124\uba85\uc758 \uadfc\uac70 \ubc0f \ube44\uad50\ub97c \uc704\ud55c \uad00\ub828 \ud68c\uacc4 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_tra_thong_tin_tren_hoa_don_va_chung_tu\"><\/span><b>\uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \ud655\uc778\ud558\uc138\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc138\uae08\uc744 \uc2e0\uace0\ud558\uae30 \uc804\uc5d0 \uc1a1\uc7a5\uacfc \ud68c\uacc4 \ubb38\uc11c\uc758 \uc815\ubcf4\ub97c \uac80\ud1a0\ud558\uace0 \ube44\uad50\ud558\uc5ec \uc815\ud655\uc131\uacfc \uc720\ud6a8\uc131\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud30c\ud2b8\ub108\uc758 \uc774\ub984, \uc8fc\uc18c, \uc138\uae08 \ucf54\ub4dc\ub294 \uc1a1\uc7a5, \uacc4\uc57d\uc11c \ubc0f \uc9c0\ubd88 \ubb38\uc11c\uc5d0\uc11c \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5\uc758 \ub0a0\uc9dc\ub294 \ub0a9\ud488\uc11c, \ucc3d\uace0 \uc601\uc218\uc99d \ub610\ub294 \uc791\uc5c5 \uc2b9\uc778\uc11c\uc640 \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uc911\ud558\uac8c \ud655\uc778\ud558\uba74 \uc2e0\uace0 \uc2dc \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uace0, \ucd94\uac00 \uc138\uae08\uc774 \ubd80\uacfc\ub418\uac70\ub098 VAT \uacf5\uc81c\uac00 \uac70\ubd80\ub418\ub294 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hang_hoa_nhap_thieu_Chua_co_quyet_dinh_xu_ly\"><\/span><b>\uc218\uc785\ud488 \uc2e4\uc885, \ucc98\ub9ac \uc5ec\ubd80 \uc544\uc9c1 \uacb0\uc815 \uc548 \ub3fc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc218\uc785\ud488\uc774 \ubd84\uc2e4\ub41c \uc0ac\uc2e4\uc744 \ubc1c\uacac\ud588\uc9c0\ub9cc \uc774\ub97c \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud560\uc9c0 \uacb0\uc815\ud558\uc9c0 \ubabb\ud55c \uacbd\uc6b0, \uae30\uc5c5\uc740 \ud2b9\ud788 \ub2e4\uc74c\uacfc \uac19\uc740 \ud68c\uacc4 \uc870\uc815\uc744 \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 1381 (\uc790\uc0b0 \ubd80\uc871 \ucc98\ub9ac \ub300\uae30)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uc6a9 \uacc4\uc88c 133 (\uacf5\uc81c \uac00\ub2a5 VAT)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0 \uae30\uc5c5\uc740 \uac70\ub798\uae30\uac04 \uc2e0\uace0 \uc2dc \ud574\ub2f9 \uc785\ub825 VAT\ub97c \uacf5\uc81c\ud574\uc57c \ud558\uba70, \uc2e0\uace0\ub41c \ub370\uc774\ud130\uac00 \uc815\uc9c1\ud558\uace0 \uc815\ud655\ud558\uba70 \ud604\ud589 \uc138\ubc95 \uaddc\uc815\uc5d0 \ubd80\ud569\ud558\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_thanh_toan_khong_dung_tien_mat\"><\/span><b>\ube44\ud604\uae08 \uacb0\uc81c \ubc14\uc6b0\ucc98<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ub9ce\uc740 \uae30\uc5c5\uc774 \uc5ec\uc804\ud788 \uc2e4\uc218\ub97c \uc800\uc9c0\ub974\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0\uac00 \uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub3d9\uc77c\ud55c \uacf5\uae09\uc5c5\uccb4\uc5d0 \ud558\ub8e8\uc5d0 \uc5ec\ub7ec \ubc88 \ud604\uae08\uc744 \ub098\ub204\uc5b4 \uc9c0\ubd88\ud588\uc9c0\ub9cc \ucd1d\uc561\uc774 2,000\ub9cc VND\ub97c \ucd08\uacfc\ud558\uc5ec \uc138\uae08 \uacf5\uc81c \uc790\uaca9\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uc758 \ub0a0\uc9dc\uac00 \ub0a9\ud488\uc11c\ub098 \ucc3d\uace0 \uc601\uc218\uc99d\uc758 \ub0a0\uc9dc\uc640 \uc77c\uce58\ud558\uc9c0 \uc54a\uc544 \ud68c\uacc4 \uae30\ub85d\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc704\uc758 \ub0b4\uc6a9\uc740 \uae30\uc5c5\uc774 \uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4\ub85c VAT\ub97c \uc2e0\uace0\ud560 \ub54c \uc8fc\uc758\ud574\uc57c \ud560 \uc911\uc694\ud55c \ucc38\uace0 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_phuong_phap_khai_thue_GTGT\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ubc29\ubc95\uc744 \ud655\uc778\ud558\uc138\uc694<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \uacf5\uc81c \ubc29\uc2dd\uacfc \uc9c1\uc811 \ubc29\uc2dd, \ub450 \uac00\uc9c0 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ubc29\uc2dd \uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc801\uc808\ud55c \ubc29\uc2dd\uc740 \uae30\uc5c5\uc758 \ub9e4\ucd9c \uaddc\ubaa8, \uc0ac\uc5c5 \ud65c\ub3d9\uc758 \ud2b9\uc131, \uadf8\ub9ac\uace0 \ud68c\uacc4, \uc1a1\uc7a5 \ubc0f \ubb38\uc11c \uccb4\uacc4 \uc900\uc218 \uc218\uc900\uc744 \uace0\ub824\ud558\uc5ec \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_6782\" aria-describedby=\"caption-attachment-6782\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6782\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phuong-phap-ke-khai-thue-GTGT-chinh-xac.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT ch\u00ednh x\u00e1c\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phuong-phap-ke-khai-thue-GTGT-chinh-xac.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phuong-phap-ke-khai-thue-GTGT-chinh-xac-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phuong-phap-ke-khai-thue-GTGT-chinh-xac-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phuong-phap-ke-khai-thue-GTGT-chinh-xac-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phuong-phap-ke-khai-thue-GTGT-chinh-xac-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6782\" class=\"wp-caption-text\">\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc758 \uc62c\ubc14\ub978 \ubc29\ubc95<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_khau_tru_thue\"><\/span><b>\uc138\uae08 \uacf5\uc81c \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacf5\uc81c \ubc29\ubc95\uc740 \uae30\uc5c5\uc774 \ud68c\ub78c 219\/2013\/TT-BTC \uc81c12\uc870\uc5d0 \uaddc\uc815\ub41c \ud68c\uacc4, \uc1a1\uc7a5 \ubc0f \ubb38\uc11c\uc5d0 \ub300\ud55c \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uac04 10\uc5b5 VND \uc774\uc0c1\uc758 \uc0c1\ud488 \ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5\uc73c\ub85c \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\ub294 \uae30\uc5c5 \ubc0f \uc0ac\uc5c5 \uc870\uc9c1\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc790\ubc1c\uc801\uc73c\ub85c \uacf5\uc81c\ubc29\ubc95\uc744 \uc801\uc6a9\ud558\uae30 \uc704\ud574 \ub4f1\ub85d\ud569\ub2c8\ub2e4(\uc0ac\uc5c5 \uac00\uad6c\uc640 \uc9c1\uc811 \uc2e0\uace0\ud558\ub294 \uac1c\uc778\uc740 \uc81c\uc678).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \ud504\ub85c\uc81d\ud2b8, \uc218\ucd9c\uc785 \ud65c\ub3d9 \ub610\ub294 \ub9ce\uc740 \uace0\uc815 \uc790\uc0b0 \uad6c\ub9e4\ub97c \ud558\ub294 \uc2e0\uc0dd \uae30\uc5c5\uc740 \uc885\uc885 \uc138\uae08 \uacf5\uc81c \ub610\ub294 \ud658\uae09 \uad8c\ub9ac\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc774 \ubc29\ubc95\uc5d0 \ub530\ub77c \uc2e0\uace0\ud558\ub3c4\ub85d \uad8c\uc7a5\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_truc_tiep\"><\/span><b>\uc9c1\uc811\ubc95<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc9c1\uc811\ubc95\uc740 \uacf5\uc81c\ubc95\uc5d0 \ub530\ub978 \uc2e0\uace0 \uc870\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \uc54a\ub294 \uacfc\ubaa9\uc5d0 \uc801\uc6a9\ub418\uba70, \uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uac04 \uc218\uc785\uc774 10\uc5b5 VND \ubbf8\ub9cc\uc778 \uac00\uad6c, \uc0ac\uc5c5\uccb4 \uac1c\uc778 \ubc0f \uae30\uc5c5(\uc790\ubc1c\uc801\uc73c\ub85c \uacf5\uc81c \ub4f1\ub85d\uc744 \ud558\uc9c0 \uc54a\ub294 \ud55c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc77c\ubd80 \uae30\uc5c5\uc740 \uaddc\uc815\ub41c \ud68c\uacc4, \uc1a1\uc7a5 \ubc0f \uc804\ud45c \uc81c\ub3c4\ub97c \uc644\uc804\ud788 \uc900\uc218\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc678\uad6d\uae30\uad00 \ubc0f \uc678\uad6d\uacc4\uc57d\uc790\ub294 \uc2e0\uace0 \ubc0f \uacf5\uc81c \uc870\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae08, \uc740, \ubcf4\uc11d \ub4f1\uc744 \uc0ac\uace0\ud314\uace0 \uac00\uacf5\ud558\ub294 \uc0ac\uc5c5\uccb4\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uaddc \uc124\ub9bd \uae30\uc5c5 \ubc0f \ud611\ub3d9\uc870\ud569\uc740 \uc544\uc9c1 \uacf5\uc81c\ubc29\ubc95\uc744 \uc801\uc6a9\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc801\uc808\ud55c VAT \uc2e0\uace0 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\uace0 \uc801\uc6a9\ud55c \ud6c4, \uae30\uc5c5\uc740 \uc720\ud6a8\ud55c \uc138\ubb34 \uae30\ub85d\uacfc \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc138\ubb34 \uc2e0\uace0\uc11c\uc640 \ud568\uaed8 \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ubcf4\uace0\uc11c \uc720\ud615\uc744 \uba85\ud655\ud558\uac8c \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><strong>\ub354 \ubcf4\uae30:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/hoan-thue-gtgt\/\">2026\ub144 \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09 \uad00\ub828 \ucd5c\uc2e0 \uc5c5\ub370\uc774\ud2b8\uc785\ub2c8\ub2e4.<\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_Bao_cao_phai_nop_cung_khi_ke_khai_thue_GTGT\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc2dc \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ubcf4\uace0\uc11c \uc720\ud615<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubd84\uae30\ubcc4 \ub610\ub294 \uc6d4\ubcc4 VAT \uc2e0\uace0 \ud615\ud0dc\uc5d0 \ub530\ub77c, \uae30\uc5c5\uc740 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uad00\ub828 \uc138\ubb34 \ubcf4\uace0\uc11c\ub97c \uc644\ubcbd\ud558\uac8c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_6783\" aria-describedby=\"caption-attachment-6783\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6783\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-loai-Bao-cao-phai-nop-cung-khi-ke-khai-thue-GTGT.jpg\" alt=\"C\u00e1c lo\u1ea1i B\u00e1o c\u00e1o ph\u1ea3i n\u1ed9p c\u00f9ng khi k\u00ea khai thu\u1ebf GTGT\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-loai-Bao-cao-phai-nop-cung-khi-ke-khai-thue-GTGT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-loai-Bao-cao-phai-nop-cung-khi-ke-khai-thue-GTGT-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-loai-Bao-cao-phai-nop-cung-khi-ke-khai-thue-GTGT-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-loai-Bao-cao-phai-nop-cung-khi-ke-khai-thue-GTGT-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-loai-Bao-cao-phai-nop-cung-khi-ke-khai-thue-GTGT-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6783\" class=\"wp-caption-text\">\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc2dc \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \ubcf4\uace0\uc11c \uc720\ud615<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"To_khai_thue_GTGT\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uacfc\uc138 \uae30\uac04 \uc911 \ub9e4\ucd9c \ubc1c\uc0dd \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uc5d0 \uc758\ubb34\uc801\uc73c\ub85c \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uc2e0\uace0\uc11c\uc785\ub2c8\ub2e4. \uc2e0\uace0 \uc2dc \uc0ac\uc5c5\uccb4\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc815\ud55c \uc62c\ubc14\ub978 \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud574\uc57c \ud558\uba70, \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \ubc29\uc2dd\uc744 \uc801\uc6a9\ud560 \uacbd\uc6b0 \uad6c\ub9e4 \ubc0f \ud310\ub9e4 \uc1a1\uc7a5 \ubaa9\ub85d\uc744 \ucca8\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"To_khai_thue_thu_nhap_ca_nhan_neu_co\"><\/span><b>\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c(\uc788\ub294 \uacbd\uc6b0)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uae30\uc5c5\uc774 \uac1c\uc778\uc18c\ub4dd\uc138 \uacfc\uc138\ub300\uc0c1\uc774 \ub418\ub294 \uc784\uc9c1\uc6d0\uc5d0\uac8c \uc18c\ub4dd \uc9c0\uae09\uc744 \ud55c \uacbd\uc6b0, \uc138\ubb34\uae30\uad00\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uae30\uac04(\uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4)\uc5d0 \uc0c1\uc751\ud558\ub294 \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bao_cao_tam_tinh_thue_thu_nhap_doanh_nghiep_neu_co\"><\/span><b>\uc784\uc2dc \ubc95\uc778\uc18c\ub4dd\uc138 \ubcf4\uace0\uc11c(\uc788\ub294 \uacbd\uc6b0)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc774\uc775\uc744 \ucc3d\ucd9c\ud558\uace0, \ubc95\uc778\uc18c\ub4dd\uc138(CIT)\ub97c \ubd84\uae30\ubcc4\ub85c \uc7a0\uc815\uc801\uc73c\ub85c \uacc4\uc0b0\ud558\uc5ec \uc7a0\uc815 \ub0a9\ubd80\ud558\ub294 \uae30\uc5c5\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc7a0\uc815\uc138\uc561 \uc0b0\uc815\uc740 \uc870\uc138 \uc758\ubb34\uc758 \uc801\uae30 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc2dc\ud589\ub839 126\/2020\/ND-CP \ubc0f \uad00\ub828 \uc9c0\uce68\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_phat_sinh_nghia_vu_ke_khai_thue_GTGT_vang_lai\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc758\ubb34\ub294 \uc5b8\uc81c \ubc1c\uc0dd\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uac00 \ubcf8\uc0ac\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \ud604\uc9c0 \uc9c0\uc5ed \ubc16\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ub0a9\uc138 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\ub294 \uacf3\uc5d0\uc11c \ubcc4\ub3c4\ub85c \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc778 \uc0ac\ub840\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uc124 \ud65c\ub3d9, \uae30\uc5c5\uc758 \ubcf8\uc0ac \uc18c\uc7ac\uc9c0\uc778 \uc131(\u7701) \ub610\ub294 \uae30\ud0c0 \uc9c0\uc5ed\uc5d0\uc11c\uc758 \uacf5\uc0ac \uc218\ud589(\uacc4\uc57d\uc5c5\uccb4\uac00 \ud488\ubaa9 \ubc0f \uacf5\uc0ac\ub97c \uc9c1\uc811 \uc218\ud589). \ub9ce\uc740 \uacbd\uc6b0, \ub0a9\uc138\uc790\ub294 \uacf5\uc0ac \uc18c\uc7ac\uc9c0 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815\ub41c \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\ub294 \uacbd\uc6b0, \ub2e4\ub978 \uc9c0\uc5ed\uc5d0\uc11c \uc21c\ud68c \uc11c\ube44\uc2a4\ub97c \ud310\ub9e4\ud558\uace0 \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0(\uc608: \uc131 \uac04 \ud310\ub9e4, \uc774\ubca4\ud2b8 \uc870\uc9c1, \uc804\uc2dc\ud68c, \uc784\uc2dc \uc2dc\uc7a5\/\ud310\ub9e4 \uc7a5\uc18c \uc0ac\uc5c5)\uc5d0\ub3c4 \uc218\uc775\uc774 \ubc1c\uc0dd\ud55c \uc7a5\uc18c\uc5d0\uc11c \uc2e0\uace0\ud574\uc57c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc1c\uc0dd\uc9c0\uc5d0\uc11c \ubcc4\ub3c4\ub85c \uc2e0\uace0\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\ub3c4 \uc788\ub294\ub370, \uc774\ub7ec\ud55c \uacbd\uc6b0\ub294 \uc138\ubb34\uc11c\ub098 \uc9c0\uc0ac\uc758 \uc548\ub0b4\ubb38\uacfc \uc9c0\uc2dc\ubb38\uc11c\uc5d0 \uc790\uc138\ud788 \ub098\uc640 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\ub300\ub85c, \ubcf8\uc0ac\uc5d0\uc11c \uc911\uc559\uc9d1\uc911\uc801\uc73c\ub85c \uc2e0\uace0\ud558\ub294 \uacbd\uc6b0\ub3c4 \uc788\uc9c0\ub9cc, \uc2e0\uace0\uac00 \ubc1c\uc0dd\ud55c \uc9c0\uc5ed\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc744 \ud560\ub2f9\ud558\uae30 \uc704\ud55c \ud45c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><strong>\ub354 \ubcf4\uae30:<\/strong><a href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-thue-tndn\/\"> \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \ubc29\ubc95 \uc548\ub0b4.<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c \ubd80\uac00\uac00\uce58\uc138\ub97c \uc2e0\uace0\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc138\ubb34 \uc704\ud5d8\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7ac\ubb34 \uad00\ub9ac\uc758 \uc804\ubb38\uc131\uacfc \ud22c\uba85\uc131\uc744 \uc785\uc99d\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc2e0\uace0, \uc2e0\uace0\uc11c \uc81c\ucd9c \ub610\ub294 \uc1a1\uc7a5 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \uc0ac\uc18c\ud55c \uc2e4\uc218\ub77c\ub3c4 \ubc1c\uc0dd\ud558\uba74 \uacf5\uc81c \uad8c\ub9ac \uc81c\ud55c, \ud589\uc815 \ubc8c\uae08 \ubd80\uacfc \ub610\ub294 \uae30\uc5c5 \ud3c9\ud310 \uc190\uc0c1\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc808\ucc28\uac00 \uc815\ud655\ud558\uace0 \uc2dc\uae30\uc801\uc808\ud558\uba70 \ud569\ubc95\uc801\uc778 \uc138\uae08 \ud61c\ud0dd\uc744 \ucd5c\uc801\ud654\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 MAN - Master Accountant Network\ub294 \uae30\uc5c5\uc774 \ud45c\uc900 VAT \ubcf4\uace0\uc11c\ub97c \uad00\ub9ac, \uc2e0\uace0 \ubc0f \uc900\ube44\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud558\uc5ec \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc2dc\uac04\uc744 \uc808\uc57d\ud558\uba70 \uc7ac\ubb34 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a> \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc744 \ubc1b\uc73c\uc138\uc694.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 <a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/a><\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c \/ Zalo: 0903 963 163<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0\u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ke_khai_thue_GTGT\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nop_to_khai_thue_GTGT_cham_tre_se_bi_phat_bao_nhieu\"><\/span>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c\ub97c \ub2a6\uac8c \uc81c\ucd9c\ud558\uba74 \uae30\uc5c5\uc740 \uc5bc\ub9c8\uc758 \ubc8c\uae08\uc744 \ub0b4\uc57c \ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\ub839 125\/2020\/ND-CP \uc81c13\uc870\uc5d0 \ub530\ub974\uba74, \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c \uc704\ubc18\uc740 \uc5f0\uccb4 \uc77c\uc218\uc5d0 \ud574\ub2f9\ud558\ub294 \uc218\uc900\uc73c\ub85c \ucc98\ubc8c\ub429\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc138\uae08\uc774 1\uc77c\uc5d0\uc11c 5\uc77c \uc0ac\uc774\ub85c \uc5f0\uccb4\ub418\uace0 \uc644\ud654 \uc0ac\uc720\uac00 \uc788\ub294 \uacbd\uc6b0 \uacbd\uace0\uac00 \ubc1c\ubd80\ub429\ub2c8\ub2e4. 1\uc77c\uc5d0\uc11c 30\uc77c \uc0ac\uc774\ub85c \uc5f0\uccb4\ub418\ub294 \uacbd\uc6b0(\uacbd\uace0\uac00 \ubc1c\ubd80\ub41c \uacbd\uc6b0 \uc81c\uc678) 200\ub9cc\uc5d0\uc11c 500\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. 31\uc77c\uc5d0\uc11c 60\uc77c \uc0ac\uc774\ub85c \uc5f0\uccb4\ub418\ub294 \uacbd\uc6b0 500\ub9cc\uc5d0\uc11c 800\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. 61\uc77c\uc5d0\uc11c 90\uc77c \uc0ac\uc774\ub85c \uc5f0\uccb4\ub418\ub294 \uacbd\uc6b0 800\ub9cc\uc5d0\uc11c 1500\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. 90\uc77c\uc744 \ucd08\uacfc\ud558\uc5ec \uc5f0\uccb4\ub418\ub294 \uacbd\uc6b0 \ub0a9\uc138\uc790\ub294 1500\ub9cc\uc5d0\uc11c 2500\ub9cc VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub418\uace0 \uaddc\uc815\uc5d0 \ub530\ub77c \ucd94\uac00 \uc5f0\uccb4\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_the_thay_doi_tu_ke_khai_theo_thang_sang_theo_quy_khong\"><\/span>\uc6d4\ubcc4 \ubcf4\uace0\uc11c\uc5d0\uc11c \ubd84\uae30\ubcc4 \ubcf4\uace0\uc11c\ub85c \ubcc0\uacbd\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ub124. \ud604\uc7ac \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub97c \uc6d4 \ub2e8\uc704\ub85c \ud558\uace0 \uc788\ub294 \uc0ac\uc5c5\uc790\ub294 \uc2dc\ud589\ub839 126\/2020\/ND-CP \uc81c9\uc870\uc5d0 \uba85\uc2dc\ub41c \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \ubd84\uae30\ubcc4 \uc2e0\uace0\ub85c \uc804\ud658\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc9c1\uc804 \uc5f0\ub3c4 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \ucd1d \ub9e4\ucd9c\uc561\uc774 500\uc5b5 VND \ubbf8\ub9cc\uc778 \uc0ac\uc5c5\uc790\ub294 \ubd84\uae30\ubcc4 \uc2e0\uace0\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uc804\ud658\uc744 \uc704\ud574\uc11c\ub294 \ubd84\uae30\ubcc4 \uc2e0\uace0\uac00 \uc2dc\uc791\ub418\ub294 \ud574\uc758 1\uc6d4 31\uc77c \uc774\uc804\uc5d0 \uad00\ud560 \uc138\ubb34\uc11c\uc5d0 \uc2e0\uace0 \uae30\uac04 \ubcc0\uacbd \uc2e0\uccad\uc11c(\uc591\uc2dd 01\/DK-TDKTT)\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_0_khac_gi_so_voi_10\"><\/span>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c 0%\uc640 10%\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubd80\uac00\uac00\uce58\uc138 0%\uc640 10%\uc758 \ucc28\uc774\uc810\uc740 \uc8fc\ub85c \uc801\uc6a9 \ub300\uc0c1\uacfc \ud22c\uc785\uc138 \uacf5\uc81c \ubc0f \ud658\uae09 \uad8c\ub9ac\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \uc138\uc728 0%\ub294 \uc218\ucd9c \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4, \uad6d\uc81c \uc6b4\uc1a1 \ub610\ub294 \uba74\uc138 \uad6c\uc5ed\uc73c\ub85c\uc758 \uacf5\uae09\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc720\ud6a8\ud55c \uc1a1\uc7a5, \uc11c\ub958 \ubc0f \uc740\ud589\uc744 \ud1b5\ud55c \uc9c0\ubd88 \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \ud22c\uc785\uc138 \uacf5\uc81c \ubc0f \ud658\uae09\uc774 \ud5c8\uc6a9\ub429\ub2c8\ub2e4. \ud55c\ud3b8, \uc138\uc728 10%\ub294 \ub300\ubd80\ubd84\uc758 \uad6d\ub0b4 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc77c\ubc18\uc801\uc778 \uc138\uc728\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc5ec\uc804\ud788 \ud22c\uc785\uc138 \uacf5\uc81c\uac00 \ud5c8\uc6a9\ub418\uc9c0\ub9cc, \uaddc\uc815\ub41c \ud2b9\ubcc4\ud55c \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0\ub294 \uc138\uae08 \ud658\uae09\uc744 \ubc1b\uc744 \uc790\uaca9\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \uac04\ub2e8\ud788 \ub9d0\ud574, \ubd80\uac00\uac00\uce58\uc138 0%\ub294 \uc8fc\ub85c \uc218\ucd9c \ud65c\ub3d9\uc5d0 \uc801\uc6a9\ub418\uba70 \ud658\uae09\uc774 \uac00\ub2a5\ud55c \ubc18\uba74, \ubd80\uac00\uac00\uce58\uc138 10%\ub294 \uad6d\ub0b4 \uc18c\ube44\uc138\uc774\uba70 \ud658\uae09\uc774 \ubd88\uac00\ub2a5\ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h2><\/h2>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": 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C\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai theo qu\u00fd. N\u1ebfu mu\u1ed1n chuy\u1ec3n, doanh nghi\u1ec7p c\u1ea7n g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thay \u0111\u1ed5i k\u1ef3 k\u00ea khai thu\u1ebf (M\u1eabu 01\/\u0110K-T\u0110KTT) \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc ng\u00e0y 31\/01 c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng k\u00ea khai theo qu\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u00ea khai thu\u1ebf GTGT 0% kh\u00e1c g\u00ec so v\u1edbi 10%?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu\u1ebf GTGT 0% v\u00e0 10% ch\u1ee7 y\u1ebfu n\u1eb1m \u1edf \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 quy\u1ec1n kh\u1ea5u tr\u1eeb - ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o. C\u1ee5 th\u1ec3, thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf ho\u1eb7c cung c\u1ea5p cho khu phi thu\u1ebf quan. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 v\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Trong khi \u0111\u00f3, thu\u1ebf su\u1ea5t 10% l\u00e0 m\u1ee9c thu\u1ebf ph\u1ed5 th\u00f4ng \u00e1p d\u1ee5ng v\u1edbi \u0111a s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng trong n\u01b0\u1edbc. Doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh. T\u00f3m l\u1ea1i, thu\u1ebf GTGT 0% ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, c\u00f2n thu\u1ebf GTGT 10% l\u00e0 thu\u1ebf ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p style=\"text-align: right;\"><strong>\ud3b8\uc9d1\uc790 MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \ubaa8\ub4e0 \uae30\uc5c5\uc5d0\uac8c \uc911\uc694\ud558\uace0 \ud544\uc218\uc801\uc778 \uc758\ubb34 \uc0ac\ud56d \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \uc815\ud655\ud558\uace0 \uc644\uc804\ud558\uba70 \uc2dc\uae30\uc801\uc808\ud55c \uc2e0\uace0\ub294 \uae30\uc5c5\uc774 \uc138\ubc95\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\uae08 \uacf5\uc81c \ubc0f \ud658\uae09\uc744 \ubc1b\uc744 \uad8c\ub9ac\ub97c \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/p>","protected":false},"author":3,"featured_media":6781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,13],"tags":[],"class_list":["post-5869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5869","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=5869"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5869\/revisions"}],"predecessor-version":[{"id":7191,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5869\/revisions\/7191"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/6781"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}