{"id":5931,"date":"2025-10-10T03:12:18","date_gmt":"2025-10-10T10:12:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5931"},"modified":"2025-12-19T02:01:09","modified_gmt":"2025-12-19T09:01:09","slug":"thue-gtgt-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thue-gtgt-thuong-mai\/","title":{"rendered":"\uc0ac\uc5c5\uc790 \ubd80\uac00\uac00\uce58\uc138 \u2013 \uc0ac\uc5c5\uc790\ub294 \ubb34\uc5c7\uc744 \uc54c\uc544\uc57c \ud560\uae4c\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uae09\ubcc0\ud558\ub294 \uacbd\uc81c \ud658\uacbd \uc18d 2025\ub144, \uc870\uc138 \uc815\ucc45, \ud2b9\ud788 \uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138\ub294 \uc2dc\uc7a5\uc744 \uaddc\uc81c\ud558\uace0 \uae30\uc5c5\uc744 \uc9c0\uc6d0\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc138\uae08 \uc2e0\uace0 \ubc0f \uacc4\uc0b0 \uaddc\uc815\uc744 \uc774\ud574\ud558\uace0 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\uc640 \uac10\uba74 \ud61c\ud0dd\uc744 \ud65c\uc6a9\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uaddc\ub97c \uc900\uc218\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\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\/thue-gtgt-thuong-mai\/#Thue_GTGT_thuong_mai_la_gi\" >\uac70\ub798\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT)\ub780 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/thue-gtgt-thuong-mai\/#Tai_sao_doanh_nghiep_thuong_mai_la_doi_tuong_trong_yeu\" >\uc0c1\uc5c5 \uae30\uc5c5\uc774 \uc8fc\uc694 \uacf5\uaca9 \ub300\uc0c1\uc774 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/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\/thue-gtgt-thuong-mai\/#Doi_tuong_chiu_thue_va_khong_chiu_thue_trong_Thuong_mai\" >\uac70\ub798\uc5d0\uc11c \uacfc\uc138 \ub300\uc0c1 \ud488\ubaa9\uacfc \ube44\uacfc\uc138 \ub300\uc0c1 \ud488\ubaa9.<\/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\/thue-gtgt-thuong-mai\/#Hang_hoa_chiu_thue\" >\uacfc\uc138 \ub300\uc0c1 \uc0c1\ud488<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-gtgt-thuong-mai\/#Hang_hoa_khong_chiu_thue\" >\uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2cc \uc0c1\ud488<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-gtgt-thuong-mai\/#Doi_tuong_khong_phai_ke_khai_tinh_nop_thue\" >\uc138\uae08\uc744 \uc2e0\uace0\ud558\uac70\ub098 \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\ub294 \ub300\uc0c1.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-gtgt-thuong-mai\/#Cac_muc_thue_suat_thue_GTGT_thuong_mai_nam_2025\" >2025\ub144 \uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138\uc728<\/a><\/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\/thue-gtgt-thuong-mai\/#Phuong_phap_tinh_thue_GTGT_thuong_mai\" >\uc0c1\uc5c5 \uac70\ub798\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0 \ubc29\ubc95.<\/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\/thue-gtgt-thuong-mai\/#Phuong_phap_khau_tru\" >\ucd94\ub860 \ubc29\ubc95<\/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\/thue-gtgt-thuong-mai\/#Phuong_phap_truc_tiep_tren_doanh_thu\" >\uc9c1\uc811 \uc218\uc775 \uae30\ubc18 \ubc29\uc2dd<\/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\/thue-gtgt-thuong-mai\/#Thoi_diem_xac_dinh_thue_GTGT_thuong_mai\" >\uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138 \uacb0\uc815 \uc2dc\uc810<\/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\/thue-gtgt-thuong-mai\/#Huong_dan_ke_khai_thue_GTGT_thuong_mai\" >\uc0c1\uc5c5 \uac70\ub798\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ubc29\ubc95 \uc548\ub0b4.<\/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\/thue-gtgt-thuong-mai\/#Buoc_1_Chuan_bi_du_lieu\" >1\ub2e8\uacc4: \ub370\uc774\ud130 \uc900\ube44<\/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\/thue-gtgt-thuong-mai\/#Buoc_2_Lap_To_khai_tren_he_thong_HTKK\" >2\ub2e8\uacc4: HTKK \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/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\/thue-gtgt-thuong-mai\/#Buoc_3_Ke_khai_qua_san_thuong_mai_dien_tu\" >3\ub2e8\uacc4: \uc804\uc790\uc0c1\uac70\ub798 \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud574 \uc2e0\uace0\ud558\uc138\uc694.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-gtgt-thuong-mai\/#Nhung_sai_sot_pho_bien_thuong_gap\" >\ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-gtgt-thuong-mai\/#Hoan_thue_GTGT_trong_hoat_dong_Thuong_mai\" >\uc0c1\uc5c5 \ud65c\ub3d9\uc5d0\uc11c\uc758 \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09<\/a><\/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\/thue-gtgt-thuong-mai\/#Chien_luoc_toi_uu_thue_GTGT_thuong_mai\" >\ubb34\uc5ed \ubd80\uac00\uac00\uce58\uc138 \ucd5c\uc801\ud654 \uc804\ub7b5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-gtgt-thuong-mai\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-gtgt-thuong-mai\/#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><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thue_GTGT_thuong_mai_la_gi\"><\/span><b>\uac70\ub798\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT)\ub780 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138(VAT)\ub294 \uc0dd\uc0b0, \uc720\ud1b5, \uc18c\ube44\uc5d0 \uc774\ub974\ub294 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc7ac\ud654\uc640 \uc6a9\uc5ed\uc758 \ubd80\uac00\uac00\uce58\uc5d0 \ubd80\uacfc\ub418\ub294 \uac04\uc811\uc138\uc785\ub2c8\ub2e4. \uc0c1\uc5c5 \ubd80\ubb38\uc5d0\uc11c VAT\ub294 \uae30\uc5c5\uc774 \uc7ac\ud654\ub97c \uad6c\ub9e4, \ud310\ub9e4, \uc720\ud1b5\ud560 \ub54c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc81c\uc870\uc5c5\uccb4\uc640 \ub2ec\ub9ac \uc0c1\uc5c5 \uae30\uc5c5\uc740 \uc8fc\ub85c \uc911\uac04 \uc720\ud1b5\uc5c5\uccb4 \uc5ed\ud560\uc744 \ud558\ubbc0\ub85c, \uc138\ubb34 \uad00\ub9ac\ub294 \ud22c\uc785 \uac00\uce58\uc640 \uc0b0\ucd9c \uac00\uce58\uc758 \ucc28\uc774\uc5d0 \ucd08\uc810\uc744 \ub9de\ucda5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_thuong_mai_la_doi_tuong_trong_yeu\"><\/span><b>\uc0c1\uc5c5 \uae30\uc5c5\uc774 \uc8fc\uc694 \uacf5\uaca9 \ub300\uc0c1\uc774 \ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \uc0c1\uc5c5 \uae30\uc5c5\uc740 \uac70\ub798 \ube48\ub3c4\uac00 \ub192\uace0, \uc1a1\uc7a5 \uc218\uac00 \ub9ce\uc73c\uba70, \ub2e4\uc591\ud55c \uc0c1\ud488\uc744 \ucde8\uae09\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud2b9\uc131\uc73c\ub85c \uc778\ud574 \uc0c1\uc5c5 \ubd80\ubb38\uc5d0\uc11c\uc758 \ubd80\uac00\uac00\uce58\uc138 \uad00\ub9ac\ub294 \ub354\uc6b1 \ubcf5\uc7a1\ud574\uc9c0\uba70, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc138\uc728 \ubd84\ub958 \ubc0f \uc9c0\uae09 \uc11c\ub958 \ub300\uc870\uc5d0 \uc788\uc5b4 \ub9e4\uc6b0 \uaf3c\uaf3c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_va_khong_chiu_thue_trong_Thuong_mai\"><\/span><b>\uac70\ub798\uc5d0\uc11c \uacfc\uc138 \ub300\uc0c1 \ud488\ubaa9\uacfc \ube44\uacfc\uc138 \ub300\uc0c1 \ud488\ubaa9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacfc\uc138 \ub300\uc0c1\uc790\ub97c \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud558\ub294 \uac83\uc740 \ub0a9\ubd80\ud574\uc57c \ud560 \uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138 \uae08\uc561\uc744 \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud558\ub294 \uccab \ubc88\uc9f8 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hang_hoa_chiu_thue\"><\/span><b>\uacfc\uc138 \ub300\uc0c1 \uc0c1\ud488<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc810, \uc288\ud37c\ub9c8\ucf13, \ub300\ub9ac\uc810\uc5d0\uc11c \uc0ac\uace0\ud30c\ub294 \ub300\ubd80\ubd84\uc758 \uc774\ub3d9\uc2dd \ubb3c\ud488, \uae30\uacc4\ub958, \uc7a5\ube44 \ubc0f \uc18c\ube44\uc7ac\uc5d0\ub294 \ubd80\uac00\uac00\uce58\uc138(VAT)\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hang_hoa_khong_chiu_thue\"><\/span><b>\uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2cc \uc0c1\ud488<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ubb34\uc5ed \ubd80\ubb38\uc758 \ud2b9\uc815 \ud488\ubaa9\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ud488\ubaa9\ub4e4\uc744 \ud3ec\ud568\ud558\uc5ec \uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub18d\uc0b0\ubb3c, \uac00\ucd95, \uc591\uc2dd \uc218\uc0b0\ubb3c(\uc591\uc2dd \ubc0f \uc790\uc5f0\uc0b0 \ubaa8\ub450 \ud3ec\ud568) \uc911 \ub2e4\ub978 \uc81c\ud488\uc73c\ub85c \uac00\uacf5\ub418\uc9c0 \uc54a\uc558\uac70\ub098 \uc0dd\uc0b0 \ub610\ub294 \uc218\ud655 \ub2e8\uacc4\uc5d0\uc11c \uae30\ubcf8\uc801\uc778 \uac00\uacf5\ub9cc \uac70\uce5c \ud6c4 \ud310\ub9e4\ub418\ub294 \uc81c\ud488.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc601\ud1a0\ub85c \uc218\uc785\ub418\uac70\ub098 \ubca0\ud2b8\ub0a8 \uc601\ud1a0\ub97c \uacbd\uc720\ud558\ub294 \uc0c1\ud488.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub960\uc5d0 \ub530\ub77c \uaddc\uc81c\ub418\ub294 \ucef4\ud4e8\ud130 \uc18c\ud504\ud2b8\uc6e8\uc5b4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc \ubaa8\ub4e0 &quot;\uba74\uc138&quot; \uc0c1\ud488\uc774 \uc0ac\uc5c5\uc790\uac00 \uc138\uae08\uc744 \uc2e0\uace0\ud560 \uc758\ubb34\uac00 \uc5c6\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \ubd80\uac00\uac00\uce58\uc138\ubc95\uc740 \uc2e0\uace0 \ub610\ub294 \ub0a9\ubd80 \uc758\ubb34\uac00 \uc5c6\ub294 \uc0c1\ud488\uad70\uc744 \uba85\uc2dc\uc801\uc73c\ub85c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uba74\uc138 \uc0c1\ud488\uacfc \ube44\uba74\uc138 \uc0c1\ud488\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud558\uc9c0 \ubabb\ud558\uba74 \uc774 \uac1c\ub150\uc744 \ud63c\ub3d9\ud558\uae30 \uc27d\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0 \ubc0f \uacf5\uc81c \uc2dc \uc774 \uacbd\uacc4\ub97c \uc815\ud655\ud558\uac8c \uc774\ud574\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_tuong_khong_phai_ke_khai_tinh_nop_thue\"><\/span><b>\uc138\uae08\uc744 \uc2e0\uace0\ud558\uac70\ub098 \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\ub294 \ub300\uc0c1.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 219\/TT-BTC \uc81c5\uc870\uc5d0 \ub530\ub974\uba74, \uacf5\uc81c \ubc29\uc2dd\uc73c\ub85c \ubd80\uac00\uac00\uce58\uc138\ub97c \ub0a9\ubd80\ud558\ub294 \uc0ac\uc5c5\uc790 \ubc0f \ud611\ub3d9\uc870\ud569\uc774 \uac00\uacf5\ub418\uc9c0 \uc54a\uc740 \ub18d\uc0b0\ubb3c, \ucd95\uc0b0\ubb3c, \uc218\uc0b0\ubb3c \ub610\ub294 \uae30\ubcf8\uc801\uc778 \uac00\uacf5\ub9cc \uac70\uce5c \uc81c\ud488\uc744 \uc0c1\uc5c5 \uac70\ub798 \ub2e8\uacc4\uc758 \uc0ac\uc5c5\uc790 \ubc0f \ud611\ub3d9\uc870\ud569\uc5d0 \ud310\ub9e4\ud558\ub294 \uacbd\uc6b0, \ubd80\uac00\uac00\uce58\uc138\ub97c \uc2e0\uace0\ud558\uac70\ub098 \ub0a9\ubd80\ud560 \uc758\ubb34\ub294 \uc5c6\uc9c0\ub9cc \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_muc_thue_suat_thue_GTGT_thuong_mai_nam_2025\"><\/span><b>2025\ub144 \uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138\uc728<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7035\" aria-describedby=\"caption-attachment-7035\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7035\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-muc-thue-suat-thue-GTGT-thuong-mai.jpg\" alt=\"C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-muc-thue-suat-thue-GTGT-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-muc-thue-suat-thue-GTGT-thuong-mai-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-muc-thue-suat-thue-GTGT-thuong-mai-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-muc-thue-suat-thue-GTGT-thuong-mai-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Cac-muc-thue-suat-thue-GTGT-thuong-mai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7035\" class=\"wp-caption-text\">\uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138\uc728<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2025\ub144\uc5d0\ub294 \uae30\uc5c5 \ud68c\ubcf5\uc744 \uc9c0\uc6d0\ud558\uae30 \uc704\ud55c \uba85\ud655\ud55c \uc138\uc728 \ucc28\ub4f1 \uc801\uc6a9\uc774 \uc774\ub8e8\uc5b4\uc9c8 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub808\ubca8 0%: \ud574\uc678 \uc790\uc720\ubb34\uc5ed\uc9c0\ub300\ub85c \uc218\ucd9c\ub418\ub294 \uc0c1\uc5c5\uc6a9 \uc0c1\ud488\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ud544\uc218 \uc694\uac74\uc73c\ub85c\ub294 \uc218\ucd9c \uacc4\uc57d\uc11c, \uc740\ud589 \uc9c0\uae09 \uc99d\uba85\uc11c \ubc0f \uc138\uad00 \uc2e0\uace0\uc11c\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5% \ub4f1\uae09: \uae68\ub057\ud55c \ubb3c, \ube44\ub8cc, \ub3d9\ubb3c \uc0ac\ub8cc(\ud2b9\uc815 \ubc94\uc8fc\uc5d0 \ub530\ub77c), \uc758\ub8cc \uc7a5\ube44\uc640 \uac19\uc740 \ud544\uc218\ud488\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">8% \uc138\uc728(\ud2b9\ubcc4 \uc6b0\ub300 \uc138\uc728): \ud1b5\uc2e0, \uae08\uc735, \uc740\ud589, \uc99d\uad8c, \ubcf4\ud5d8 \ubc0f \ubd80\ub3d9\uc0b0 \uc0ac\uc5c5\uacfc \uac19\uc740 \ud2b9\uc815 \ubd80\ubb38\uc744 \uc81c\uc678\ud558\uace0, \ud604\uc7ac 10% \uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 \uc81c\ud488\uad70\uc5d0 \ub300\ud574 2025\ub144\uc5d0\ub3c4 \uc2dc\ud589\ub839 174\/2025\/ND-CP\uc5d0 \ub530\ub77c \uacc4\uc18d \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub808\ubca8 10%: \uac10\uba74\uc138 \ub610\ub294 \uc6b0\ub300\uc138\uc728 \uc801\uc6a9 \ub300\uc0c1 \ud488\ubaa9 \ubaa9\ub85d\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc740 \uae30\ud0c0 \uc77c\ubc18 \uc0c1\uc5c5\uc6a9 \uc0c1\ud488\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2025\ub144 \uc0c1\uac70\ub798\uc5d0 \uc801\uc6a9\ub418\ub294 \ubd80\uac00\uac00\uce58\uc138\uc728(0%, 5%, 8% \ub610\ub294 10%)\uc744 \uacb0\uc815\ud55c \ud6c4, \uae30\uc5c5\uc774 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \ub2e4\uc74c \uacfc\uc81c\ub294 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc815\ud655\ud558\uace0 \uac00\uc7a5 \uc720\ub9ac\ud558\uac8c \uacc4\uc0b0\ud558\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4. \ub3d9\uc77c\ud55c \uc138\uc728\uc774\ub77c\ub3c4 \uc801\uc808\ud55c \uacc4\uc0b0 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc740 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561, \ub9e4\uc785\uc138\uc561 \uacf5\uc81c \uac00\ub2a5 \uc5ec\ubd80, \uadf8\ub9ac\uace0 \uae30\uc5c5\uc758 \ud604\uae08 \ud750\ub984 \ud6a8\uc728\uc131\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue_GTGT_thuong_mai\"><\/span><b>\uc0c1\uc5c5 \uac70\ub798\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uaddc\ubaa8\uc640 \uc5ed\ub7c9\uc5d0 \ub530\ub77c \ub2e4\uc74c \ub450 \uac00\uc9c0 \ubc29\ubc95 \uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_khau_tru\"><\/span><b>\ucd94\ub860 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ub300\ubd80\ubd84\uc758 \uc911\ub300\ud615 \uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138 \uc0ac\uc5c5\uc790\uac00 \uc0ac\uc6a9\ud558\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub808\uc2dc\ud53c:\u00a0<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0a9\ubd80\ud574\uc57c \ud560 \ubd80\uac00\uac00\uce58\uc138 = \ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138 - \uacf5\uc81c \uac00\ub2a5\ud55c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a5\uc810: \uae30\uc5c5\uc740 \uad6c\ub9e4 \ub2e8\uacc4\uc5d0\uc11c \uc774\ubbf8 \ub0a9\ubd80\ud55c \uc138\uae08\uc744 \uacf5\uc81c\ud560 \uc218 \uc788\uc5b4 \uc81c\ud488 \ube44\uc6a9\uc744 \uc808\uac10\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;\">\uc870\uac74: \ubd80\uac00\uac00\uce58\uc138 \uc601\uc218\uc99d\uc744 \uc0ac\uc6a9\ud574\uc57c \ud558\uba70, \ud68c\uacc4 \uc808\ucc28\ub97c \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud574\uc57c \ud558\uace0, 2\ucc9c\ub9cc VND \uc774\uc0c1\uc758 \uccad\uad6c\uc11c\uc5d0 \ub300\ud574\uc11c\ub294 \ud604\uae08 \uc5c6\ub294 \uacb0\uc81c\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_truc_tiep_tren_doanh_thu\"><\/span><b>\uc9c1\uc811 \uc218\uc775 \uae30\ubc18 \ubc29\uc2dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uac00\uacc4 \uc0ac\uc5c5\uccb4 \ub610\ub294 \uc5f0\ub9e4\ucd9c 10\uc5b5 VND \ubbf8\ub9cc\uc758 \uae30\uc5c5(\uc790\ubc1c\uc801\uc73c\ub85c \uc138\uae08 \uacf5\uc81c \ub4f1\ub85d\uc744 \ud558\uc9c0 \uc54a\uc740 \uae30\uc5c5)\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub808\uc2dc\ud53c:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0a9\ubd80\ud574\uc57c \ud560 \ubd80\uac00\uac00\uce58\uc138 = \ub9e4\ucd9c\uc561 x \uc138\uc728<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc \uc0ac\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0 \ubc29\ubc95\uc744 \uc62c\ubc14\ub974\uac8c \uc120\ud0dd\ud558\ub294 \uac83\uc740 \ub2e8\uc9c0 \ud544\uc694\uc870\uac74\uc77c \ubfd0\uc785\ub2c8\ub2e4. \ud604\uc2e4\uc801\uc73c\ub85c \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc798\ubabb\ub41c \uacc4\uc0b0 \uacf5\uc2dd \ub54c\ubb38\uc774 \uc544\ub2c8\ub77c, \uacfc\uc138 \uc2dc\uc810\uc744 \uc798\ubabb \ud310\ub2e8\ud558\uc5ec \uccb4\ub0a9 \uc138\uae08\uc774\ub098 \uac00\uc0b0\uae08\uc744 \ubd80\uacfc\ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc138\uae08 \uc2e0\uace0 \uae30\uac04, \ub0a9\ubd80 \uae30\ud55c, \uadf8\ub9ac\uace0 \uac10\uc0ac \uc704\ud5d8\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\ub4e4\uc740 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc815\ud655\ud55c \uc2dc\uc810\uc5d0 \uc0b0\uc815\ud558\ub294 \ub370 \uac01\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_thue_GTGT_thuong_mai\"><\/span><b>\uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138 \uacb0\uc815 \uc2dc\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7034\" aria-describedby=\"caption-attachment-7034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7034\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Thoi-diem-xac-dinh-thue-GTGT-thuong-mai.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Thoi-diem-xac-dinh-thue-GTGT-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Thoi-diem-xac-dinh-thue-GTGT-thuong-mai-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Thoi-diem-xac-dinh-thue-GTGT-thuong-mai-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Thoi-diem-xac-dinh-thue-GTGT-thuong-mai-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Thoi-diem-xac-dinh-thue-GTGT-thuong-mai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7034\" class=\"wp-caption-text\">\uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138 \uacb0\uc815 \uc2dc\uc810<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc2dc\uae30\ub97c \uc798\ubabb \ud310\ub2e8\ud558\uba74 \uc138\uae08 \uc704\ubc18\uc73c\ub85c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138\uc758 \ud669\uae08\ub960\uc740 \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;\">\uc0c1\ud488 \ub9e4\ub9e4\uc758 \uacbd\uc6b0: \uc774\ub294 \ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \uc0c1\ud488\uc758 \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c\uc774 \uad6c\ub9e4\uc790\uc5d0\uac8c \uc774\uc804\ub418\ub294 \uc2dc\uc810\uc744 \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud2b9\ubcc4 \ucc38\uace0 \uc0ac\ud56d:<\/b><span style=\"font-weight: 400;\"> \uc0ac\uc5c5\uc790\uac00 \uc11c\ub958 \uc791\uc5c5\uc744 \uacf5\uc2dd\ud654\ud558\uae30 \uc704\ud574 \ub0a9\ud488 \uc804\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uacbd\uc6b0, \uc138\uae08 \uacc4\uc0b0\uc77c\uc740 \uc1a1\uc7a5 \ubc1c\ud589\uc77c\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \uc2dc\uae30\uc640 \uad00\ub828\ub41c \uc624\ub958\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc740 \ubc95\ub839 125\/2020\/ND-CP\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uace0\ud615 \ubc8c\uae08: \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34 \uc774\ud589\uc5d0 \uc9c0\uc5f0\uc744 \ucd08\ub798\ud558\uc9c0 \uc54a\uace0, \uc815\uc0c1\uc744 \ucc38\uc791\ud560 \ub9cc\ud55c \uc0ac\uc815\uc774 \uc788\ub294 \uacbd\uc6b0, \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\uac00 \ubd80\uc801\uc808\ud55c \ud589\uc704\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ub0a9\ubd80 \uc758\ubb34 \uc774\ud589\uc5d0 \uc9c0\uc5f0\uc744 \ucd08\ub798\ud558\uc9c0 \uc54a\ub294\ub370\ub3c4 \ubd88\uad6c\ud558\uace0 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uc798\ubabb \ub9de\ucd98 \uacbd\uc6b0\uc5d0\ub294 300\ub9cc \ub3d9\uc5d0\uc11c 500\ub9cc \ub3d9 \uc0ac\uc774\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4(\uc0c1\uae30 \uacbd\uace0\ud615 \ubc8c\uae08 \uc81c\uc678).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">400\ub9cc VND\uc5d0\uc11c 800\ub9cc VND\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08: \uc774\ub294 \uc7ac\ud654 \ud310\ub9e4 \ubc0f \uc6a9\uc5ed \uc81c\uacf5\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uad00\ub828 \ubc95\ub960\uc744 \uc704\ubc18\ud558\uc5ec \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uc798\ubabb \uc9c0\ud0a8 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4(\uc774\ub294 \uccb4\ub0a9 \uc138\uae08 \uc9d5\uc218 \uc2dc \uac00\uc7a5 \ud754\ud558\uac8c \ubd80\uacfc\ub418\ub294 \ubc8c\uae08\uc785\ub2c8\ub2e4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud0c8\uc138\uc5d0 \ub300\ud55c \ucc98\ubc8c: \uc1a1\uc7a5 \ubc1c\ud589 \uc9c0\uc5f0\uc73c\ub85c \uc778\ud574 \uc138\uae08 \uc2e0\uace0\uac00 \uc9c0\uc5f0\ub420 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \ud0c8\uc138\uc561\uc758 1\ubc30\uc5d0\uc11c 3\ubc30\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uc704\ubc18\uc758 \uc2ec\uac01\uc131\uacfc \ubc18\ubcf5 \ud69f\uc218\uc5d0 \ub530\ub77c \ub2e4\ub984).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uccb4\ub8cc: \ubc8c\uae08 \uc678\uc5d0\ub3c4 \uc0ac\uc5c5\uc790\ub294 \ubbf8\ub0a9 \uc138\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud558\ub8e8 0.03%\uc758 \uc5f0\uccb4\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ubd80\uac00\uac00\uce58\uc138(VAT) \uacc4\uc0b0 \uc2dc\uae30\ub97c \uc815\ud655\ud788 \ud30c\uc545\ud558\ub294 \uac83\uc740 \uc2e0\uace0 \uae30\uac04\ubfd0 \uc544\ub2c8\ub77c \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561, \uccb4\ub0a9 \uc138\uc561 \ubc0f \ubc8c\uae08 \ubc1c\uc0dd \uc704\ud5d8\uc5d0\ub3c4 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uacfc\uc138 \uc2dc\uc810\uc744 \uba85\ud655\ud788 \uc774\ud574\ud558\uace0 \uc788\ub354\ub77c\ub3c4, \uc798\ubabb\ub41c \uc2e0\uace0, \uc6b0\ub300 \uc138\uc728 \ubbf8\uc801\uc6a9, \uc2e0\uace0\uc11c \uc591\uc2dd \uc624\ub958 \ub4f1\uc740 \uc138\ubb34\uc870\uc0ac \uc2dc \uc2ec\uac01\ud55c \uc704\ud5d8\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c 2025\ub144 \uc0ac\uc5c5\uc790 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc808\ucc28\uc640 \ubc29\ubc95\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud558\ub294 \uac83\uc740 \uc138\ubb34 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \ucd5c\uc801\ud654\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_thue_GTGT_thuong_mai\"><\/span><b>\uc0c1\uc5c5 \uac70\ub798\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ubc29\ubc95 \uc548\ub0b4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2025\ub144 \uc0ac\uc5c5\uc790 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\ub97c \uc815\ud655\ud558\uace0 \uc624\ub958 \uc5c6\uc774 \uc644\ub8cc\ud558\uace0 \uc18c\uae09 \uacfc\uc138 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\ub824\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub370\uc774\ud130 \uc900\ube44\ubd80\ud130 \uc2e0\uace0\uc11c \uc791\uc131 \ubc0f \ub0a9\ubd80\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc2e0\uace0 \uc808\ucc28\ub97c \ub2e8\uacc4\ubcc4\ub85c \ucca0\uc800\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798\ub294 \uc0ac\uc5c5\uccb4\uac00 \uac04\uacfc\ud574\uc11c\ub294 \uc548 \ub420 \uc0ac\uc5c5\uc790 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_Chuan_bi_du_lieu\"><\/span><b>1\ub2e8\uacc4: \ub370\uc774\ud130 \uc900\ube44<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uac04(\uc6d4 \ub610\ub294 \ubd84\uae30)\uc758 \ubaa8\ub4e0 \uc785\ub825 \uc1a1\uc7a5(\uad6c\ub9e4, \uad00\ub9ac\ube44)\uacfc \ucd9c\ub825 \uc1a1\uc7a5\uc744 \uc218\uc9d1\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_To_khai_tren_he_thong_HTKK\"><\/span><b>2\ub2e8\uacc4: HTKK \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\uacf5\uc81c \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\ub824\uba74 \uc591\uc2dd 01\/GTGT\ub97c \uc0ac\uc6a9\ud558\uc2ed\uc2dc\uc624. \uc591\uc2dd 8%\uc5d0 \ub530\ub77c \uc138\uae08 \uacf5\uc81c \ub300\uc0c1 \ud56d\ubaa9\uc744 \uc2e0\uace0\ud560 \ub54c \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 8% \ubc0f 10% \uc138\uc728\uc5d0 \ub530\ub978 \uc218\uc775\uc744 \uad6c\ubd84\ud558\uae30 \uc704\ud574 \ubc95\ub839 174\/2025\/ND-CP\uc5d0 \uaddc\uc815\ub41c \uc591\uc2dd\uc5d0 \ub530\ub77c \ubd80\uac00\uac00\uce58\uc138 \uac10\uba74\uc744 \uc704\ud55c \ubd80\ub85d\uc744 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uace0\uc11c \uc591\uc2dd\uc758 \uc9c0\ud45c [32] \ubc0f [33]\uc774 \ubd80\ub85d\uc758 \ucd1d \uc218\uce58\uc640 \uc77c\uce58\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_Ke_khai_qua_san_thuong_mai_dien_tu\"><\/span><b>3\ub2e8\uacc4: \uc804\uc790\uc0c1\uac70\ub798 \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud574 \uc2e0\uace0\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uacb0\uc81c \uae30\ub2a5\uc744 \uac16\ucd98 \uc804\uc790\uc0c1\uac70\ub798 \ud50c\ub7ab\ud3fc\uc740 \uc790\uc0ac \ud50c\ub7ab\ud3fc\uc5d0\uc11c \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\ub294 \uac1c\uc778 \ubc0f \uac00\uacc4 \uc0ac\uc5c5\uc790\ub97c \ub300\uc2e0\ud558\uc5ec \ubd80\uac00\uac00\uce58\uc138(VAT)\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud574 \ud310\ub9e4\ud558\ub294 \uc0ac\uc5c5\uc790\ub294 \ud50c\ub7ab\ud3fc\uc5d0\uc11c \uc81c\uacf5\ud558\ub294 \ubcf4\uace0\uc11c\ub97c \uaf3c\uaf3c\ud788 \uac80\ud1a0\ud558\uc5ec \uc6d0\ucc9c\uc9d5\uc218\ub41c VAT \uae08\uc561\uc744 \uc815\ud655\ud558\uac8c \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2025\ub144 \uc0c1\uc5c5 \uac70\ub798\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uc808\ucc28\uac00 \ud45c\uc900\ud654\ub418\uace0 \uc804\uc790 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub85c \uac15\ub825\ud558\uac8c \uc9c0\uc6d0\ub418\uace0 \uc788\uc9c0\ub9cc, \uc2e4\uc81c\ub85c\ub294 \uc2e0\uace0\uc11c, \uc138\uae08 \uac10\uba74 \ubd80\ub85d \ub610\ub294 \uc1a1\uc7a5 \ub300\uc870 \uc791\uc5c5 \uc900\ube44 \uacfc\uc815\uc5d0\uc11c \uc791\uc740 \uc2e4\uc218\ub77c\ub3c4 \ubc1c\uc0dd\ud558\uba74 \uae30\uc5c5\uc774 \uc138\uae08 \uccb4\ub0a9 \ubc0f \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud68c\uacc4\uc0ac\uc640 \uc0ac\uc5c5\uc8fc\ub294 \uc544\ub798\uc640 \uac19\uc740 \uc77c\ubc18\uc801\uc778 \uc2e4\uc218\ub97c \uc0ac\uc804\uc5d0 \uc608\ubc29\ud558\uae30 \uc704\ud574 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_pho_bien_thuong_gap\"><\/span><b>\ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7033\" aria-describedby=\"caption-attachment-7033\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7033\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-thuong-gap-ve-thue-GTGT-thuong-mai.jpg\" alt=\"Nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf GTGT th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-thuong-gap-ve-thue-GTGT-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-thuong-gap-ve-thue-GTGT-thuong-mai-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-thuong-gap-ve-thue-GTGT-thuong-mai-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-thuong-gap-ve-thue-GTGT-thuong-mai-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-thuong-gap-ve-thue-GTGT-thuong-mai-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7033\" class=\"wp-caption-text\">\uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138\uc640 \uad00\ub828\ud558\uc5ec \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 MAN(Master Accountant Network)\uc5d0\uc11c \uc815\ub9ac\ud55c \uc77c\ubc18\uc801\uc778 \uc2e4\uc218 \uba87 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uc0ac\uc5c5\uc790 \ubd80\uac00\uac00\uce58\uc138 \uac10\uc0ac \uc2dc \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ud53c\ud558\ub824\uba74 \ub2e4\uc74c \uc0ac\ud56d\uc744 \uace0\ub824\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uac10\uba74 \ubd80\ub85d\uc744 \ub204\ub77d\ud558\ub294 \uacbd\uc6b0: \ub9ce\uc740 \ud68c\uacc4\uc0ac\ub4e4\uc774 8% \uc591\uc2dd\uc73c\ub85c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc9c0\ub9cc \uc138\uae08 \uc2e0\uace0 \uc2dc \ubd80\ub85d\uc744 \ucca8\ubd80\ud558\uc9c0 \uc54a\uc544 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc6b0\ub300 \uc138\uc728\uc744 \uc778\uc815\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\ud604\uae08 \uc1a1\uc7a5 \uacf5\uc81c: \ub300\uaddc\ubaa8 \uc0c1\uc5c5\uc6a9 \ud654\ubb3c\uc758 \uacbd\uc6b0, \uad6c\ub9e4\uc790\uc758 \ud68c\uc0ac \uacc4\uc88c\uc5d0\uc11c \ud310\ub9e4\uc790\uc758 \ud68c\uc0ac \uacc4\uc88c\ub85c \uc1a1\uae08\uc774 \uc774\ub8e8\uc5b4\uc838\uc57c \ud569\ub2c8\ub2e4. \uac1c\uc778\uc774 \uc1a1\uae08\ud558\ub294 \uacbd\uc6b0, \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub294 \uacf5\uc81c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a0\uc801\ud55c \uc0ac\uc5c5\uccb4\uc758 \uc1a1\uc7a5: &#039;\ubd80\uc815 \uc1a1\uc7a5&#039; \uad6c\ub9e4\ub97c \ubc29\uc9c0\ud558\ub824\uba74 \uad6d\uc138\uccad \ud3ec\ud138\uc5d0\uc11c \uacf5\uae09\uc5c5\uccb4\uc758 \uc601\uc5c5 \uc0c1\ud0dc\ub97c \uc815\uae30\uc801\uc73c\ub85c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c, \uc1a1\uc7a5 \uc2e0\uace0, \uc9c0\uae09 \ubc0f \uad00\ub9ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc0ac\uc18c\ud574 \ubcf4\uc774\ub294 \uc624\ub958\uac00 \uae30\uc5c5\uc758 \ube44\uc6a9 \ubd88\uc778\uc815, \uc18c\uae09 \uc138\uae08 \uc9d5\uc218, \uc2ec\uc9c0\uc5b4 \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09 \uad8c\ub9ac \uc0c1\uc2e4\uc758 \uc8fc\uc694 \uc6d0\uc778\uc774 \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uace0 \uad8c\ub9ac\ub97c \uc81c\ub300\ub85c \ud65c\uc6a9\ud558\uae30 \uc704\ud574 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub978 \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09 \uc870\uac74, \uc11c\ub958 \ubc0f \uc808\ucc28\ub97c \uba85\ud655\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thue_GTGT_trong_hoat_dong_Thuong_mai\"><\/span><b>\uc0c1\uc5c5 \ud65c\ub3d9\uc5d0\uc11c\uc758 \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \ud658\uae09\uc740 \uae30\uc5c5\uc5d0\uac8c \uc77c\uc885\uc758 &quot;\ud2b9\uad8c&quot;\uc774\uc9c0\ub9cc, \uc5c4\uaca9\ud55c \uac80\uc99d \uc808\ucc28\ub97c \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\ucd9c\uc138 \ud658\uae09: \ubbf8\uc2e0\uace0 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\uac00 3\uc5b5 VND \uc774\uc0c1\uc778 \uc218\ucd9c \ubb34\uc5ed \uc0ac\uc5c5\uc790\ub294 \uc6d4\ubcc4 \ub610\ub294 \ubd84\uae30\ubcc4 \uc138\uae08 \ud658\uae09\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc11c\ub958: \uacc4\uc57d\uc11c, \uc138\uad00 \uc2e0\uace0\uc11c, \uc740\ud589 \uc785\uae08 \uc601\uc218\uc99d\uc740 \ud544\uc218\uc801\uc778 \uc138 \uac00\uc9c0 \uc694\uc18c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \ud658\uae09\uc740 \uae30\uc5c5\uc774 \uc774\ubbf8 \ub0a9\ubd80\ud55c \uae08\uc561\uc744 \ud68c\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\uc9c0\ub9cc, \uc774\ub294 \uadfc\ubcf8\uc801\uc778 \ud574\uacb0\ucc45\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc7a5\uae30\uc801\uc73c\ub85c \uc138\uae08 \ubd80\ub2f4\uc744 \uc9c0\uc18d \uac00\ub2a5\ud558\uace0 \uc120\uc81c\uc801\uc73c\ub85c \uc904\uc774\ub824\uba74 \uae30\uc5c5\uc740 \uad6c\ub9e4 \ubc0f \uc7ac\uace0 \uad00\ub9ac \ub2e8\uacc4\ubd80\ud130 \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \uc138\uae08 \uc2e0\uace0\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ucd5c\uc801\uc758 \ubd80\uac00\uac00\uce58\uc138 \uc804\ub7b5\uc744 \uc218\ub9bd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_thue_GTGT_thuong_mai\"><\/span><b>\ubb34\uc5ed \ubd80\uac00\uac00\uce58\uc138 \ucd5c\uc801\ud654 \uc804\ub7b5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \ub0a9\ubd80\ub97c \ud569\ubc95\uc801\uc73c\ub85c \ucd5c\uc18c\ud654\ud558\ub824\uba74 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\uae09\uc5c5\uccb4 \uc120\uc815: \uacf5\uc81c \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub294 \uc0ac\uc5c5\uccb4\ub97c \uc6b0\uc120\uc2dc\ud558\uc5ec \ub9e4\uc785 \uc1a1\uc7a5\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4(8-10%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uad00\ub9ac: \ud5c8\uc704 \uc7ac\uace0(\ud310\ub9e4\ub418\uc5c8\uc9c0\ub9cc \uc544\uc9c1 \uc1a1\uc7a5\uc774 \ubc1c\ud589\ub418\uc9c0 \uc54a\uc740 \uc0c1\ud488)\ub294 \uc138\uae08 \uccb4\ub0a9 \ubc0f \ub9c9\ub300\ud55c \ubc8c\uae08\uc758 \uc704\ud5d8\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc73c\ubbc0\ub85c \ud53c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc220 \uc5c5\ub370\uc774\ud2b8: \uc804\uc790 \uc1a1\uc7a5\uc744 \uc790\ub3d9\uc73c\ub85c \ub300\uc870\ud558\ub294 \uae30\ub2a5\uc744 \uac16\ucd98 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \ud65c\uc6a9\ud558\uc5ec \uc778\uc801 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\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;\">2025\ub144\ubd80\ud130 \uc0c1\uac70\ub798\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138(VAT)\ub294 \ub2e8\uc21c\ud55c \uc2e0\uace0 \ubc0f \ub0a9\ubd80\uc758 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \ud604\uae08 \ud750\ub984, \uc774\uc775, \uadf8\ub9ac\uace0 \uc138\uae08 \uc548\uc804\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc694\uc18c\uac00 \ub429\ub2c8\ub2e4. \uc815\ud655\ud55c \uc138\uc728\uc744 \uc774\ud574\ud558\uace0, \uc62c\ubc14\ub978 \uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95\uc744 \uc801\uc6a9\ud558\uba70, \ubc95\uc801\uc73c\ub85c \ud0c0\ub2f9\ud55c VAT \ucd5c\uc801\ud654 \uc804\ub7b5\uc744 \uc120\uc81c\uc801\uc73c\ub85c \uc218\ub9bd\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 2018\/2020\ub144 \ubc95\ub839 \uc81c21\uc870\uc5d0 \ub530\ub978 \uc138\uae08 \uac10\uba74 \uc815\ucc45\uc744 \ud6a8\uacfc\uc801\uc73c\ub85c \ud65c\uc6a9\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uaddc\uc81c\uc640 \ube48\ubc88\ud574\uc9c0\ub294 \uc138\ubb34\uc870\uc0ac \uc18d\uc5d0\uc11c, \uc804\ubb38 \ud68c\uacc4 \ubc0f \uc138\ubb34 \ucee8\uc124\ud305 \ud68c\uc0ac\uc640 \ud611\ub825\ud558\ub294 \uac83\uc740 \uae30\uc5c5\ub4e4\uc774 \ud575\uc2ec \uc0ac\uc5c5\uc5d0 \uc9d1\uc911\ud558\uace0 \ub9c8\uc74c\uc758 \ud3c9\uc548\uc744 \uc5bb\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138 \uae30\ub85d \uac80\ud1a0, \uc138\uae08 \uc2e0\uace0\uc11c \ucd5c\uc801\ud654(8% \u2013 10%), \ub610\ub294 \ud45c\uc900 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc774 \ud544\uc694\ud558\uc2dc\ub2e4\uba74, MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc5ec \uadc0\uc0ac\uc758 \uc7a5\uae30\uc801\uc778 \uc774\uc775\uc744 \ubcf4\ud638\ud560 \uc218 \uc788\ub294 \uc801\ud569\ud55c \uc194\ub8e8\uc158\uc5d0 \ub300\ud55c \uc870\uc5b8\uc744 \ubc1b\uc544\ubcf4\uc138\uc694.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\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 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \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.<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>\uae09\ubcc0\ud558\ub294 \uacbd\uc81c \ud658\uacbd \uc18d 2025\ub144, \uc870\uc138 \uc815\ucc45, \ud2b9\ud788 \uc0c1\uc5c5\uc6a9 \ubd80\uac00\uac00\uce58\uc138\ub294 \uc2dc\uc7a5\uc744 \uaddc\uc81c\ud558\uace0 \uae30\uc5c5\uc744 \uc9c0\uc6d0\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc138\uae08 \uc2e0\uace0 \ubc0f \uacc4\uc0b0 \uad00\ub828 \uaddc\uc815\uc744 \ucca0\uc800\ud788 \uc774\ud574\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>","protected":false},"author":3,"featured_media":7032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,18],"tags":[],"class_list":["post-5931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-ke-toan-thuong-mai"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5931","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=5931"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5931\/revisions"}],"predecessor-version":[{"id":7036,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/5931\/revisions\/7036"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7032"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=5931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=5931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=5931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}