{"id":8476,"date":"2026-05-11T16:08:13","date_gmt":"2026-05-11T09:08:13","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8476"},"modified":"2026-05-12T17:20:57","modified_gmt":"2026-05-12T10:20:57","slug":"nghi-dinh-144-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/","title":{"rendered":"B\u1ed5 sung nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-144-2026-nd-cp-sua-doi-nghi-dinh-181-2025-ve-luat-thue-gtgt-433921-d1.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214336\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP<\/a><\/span><\/strong>. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c n\u1ed9i dung c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung n\u0103m 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, doanh thu t\u00ednh thu\u1ebf v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 quy tr\u00ecnh kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p m\u00e0 m\u1ecdi k\u1ebf to\u00e1n vi\u00ean c\u1ea7n n\u1eafm r\u00f5.<\/span><\/p>\n<figure id=\"attachment_8514\" aria-describedby=\"caption-attachment-8514\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8514\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bo-sung-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Nghi-dinh-1442026ND-CP.jpg\" alt=\"B\u1ed5 sung nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bo-sung-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Nghi-dinh-1442026ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bo-sung-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Nghi-dinh-1442026ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bo-sung-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Nghi-dinh-1442026ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bo-sung-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Nghi-dinh-1442026ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Bo-sung-nhom-doi-tuong-khong-chiu-thue-GTGT-theo-Nghi-dinh-1442026ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8514\" class=\"wp-caption-text\">B\u1ed5 sung nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/figcaption><\/figure>\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\/nghi-dinh-144-2026-nd-cp\/#Bo_sung_nhom_doi_tuong_khong_chiu_thue_GTGT_tai_Nghi_dinh_1442026ND-CP\" >B\u1ed5 sung nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/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\/nghi-dinh-144-2026-nd-cp\/#Cac_loai_hinh_bao_hiem_dac_thu_va_nong_nghiep\" >C\u00e1c lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m \u0111\u1eb7c th\u00f9 v\u00e0 n\u00f4ng nghi\u1ec7p<\/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\/nghi-dinh-144-2026-nd-cp\/#Hoat_dong_ban_no_va_chung_tu_co_gia\" >Ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3 v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Kiem_soat_xuat_khau_tai_nguyen_khoang_san\" >Ki\u1ec3m so\u00e1t xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Quy_dinh_doanh_thu_khong_chiu_thue_va_hoa_hong_moi_gioi_theo_Nghi_dinh_1442026ND-CP\" >Quy \u0111\u1ecbnh doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 hoa h\u1ed3ng m\u00f4i gi\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Phan_biet_ro_giua_khong_chiu_thue_GTGT_va_thue_suat_0_trong_Nghi_dinh_1442026ND-CP\" >Ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 thu\u1ebf su\u1ea5t 0% trong Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Cach_xac_dinh_doanh_thu_tinh_thue_GTGT_moi_nhat_tai_Nghi_dinh_1442026ND-CP\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Doi_voi_cac_to_chuc_dac_thu\" >\u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1eb7c th\u00f9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Cau_phan_tong_doanh_thu_hang_hoa_dich_vu\" >C\u1ea5u ph\u1ea7n t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Khau_tru_thue_GTGT_hang_tra_cham_tra_gop_theo_Nghi_dinh_1442026ND-CP\" >Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Thay_the_danh_muc_tai_nguyen_khoang_san_Phu_luc_I_II_tai_Nghi_dinh_1442026ND-CP\" >Thay th\u1ebf danh m\u1ee5c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n (Ph\u1ee5 l\u1ee5c I, II) t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Ke_toan_can_luu_y_gi_khi_ke_khai_theo_Nghi_dinh_1442026ND-CP\" >K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi k\u00ea khai theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Quan_ly_ky_han_thanh_toan_tra_gop\" >Qu\u1ea3n l\u00fd k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u1ea3 g\u00f3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Phan_loai_doanh_thu_tren_hoa_don\" >Ph\u00e2n lo\u1ea1i doanh thu tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Ty_le_phan_bo_thue_dau_vao_dung_chung\" >T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_1442026ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Doanh_nghiep_mua_hang_tra_gop_duoi_5_trieu_dong_co_phai_dieu_chinh_giam_thue_neu_chua_thanh_toan_khong\" >Doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 g\u00f3p d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf n\u1ebfu ch\u01b0a thanh to\u00e1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Hoa_hong_moi_gioi_bao_hiem_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\" >Hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/a><\/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\/nghi-dinh-144-2026-nd-cp\/#Doanh_nghiep_da_ke_khai_dieu_chinh_giam_thue_do_qua_han_thanh_toan_khi_thanh_toan_thuc_te_co_duoc_khau_tru_lai_khong\" >Doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf do qu\u00e1 h\u1ea1n thanh to\u00e1n, khi thanh to\u00e1n th\u1ef1c t\u1ebf c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1ea1i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Cach_tinh_ty_le_phan_bo_thue_GTGT_dau_vao_dung_chung_co_thay_doi_gi_khong\" >C\u00e1ch t\u00ednh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng chung c\u00f3 thay \u0111\u1ed5i g\u00ec kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-144-2026-nd-cp\/#Hoat_dong_ban_no_phai_thu_cua_doanh_nghiep_co_phai_xuat_hoa_don_chiu_thue_GTGT_10_khong\" >Ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1ecbu thu\u1ebf GTGT 10% kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_nhom_doi_tuong_khong_chiu_thue_GTGT_tai_Nghi_dinh_1442026ND-CP\"><\/span><b>B\u1ed5 sung nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 4 l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh m\u1edbi, m\u1edf r\u1ed9ng v\u00e0 l\u00e0m r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_bao_hiem_dac_thu_va_nong_nghiep\"><\/span><b>C\u00e1c lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m \u0111\u1eb7c th\u00f9 v\u00e0 n\u00f4ng nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung kho\u1ea3n 3a v\u00e0o sau kho\u1ea3n 3 \u0110i\u1ec1u 4, quy \u0111\u1ecbnh r\u00f5 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m kh\u00f4ng ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m con ng\u01b0\u1eddi: B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi h\u1ecdc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn con ng\u01b0\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p: B\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 ng\u01b0 nghi\u1ec7p: B\u1ea3o hi\u1ec3m t\u00e0u, thuy\u1ec1n, trang thi\u1ebft b\u1ecb v\u00e0 d\u1ee5ng c\u1ee5 c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1i b\u1ea3o hi\u1ec3m: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u0129nh v\u1ef1c d\u1ea7u kh\u00ed: B\u1ea3o hi\u1ec3m c\u00f4ng tr\u00ecnh, thi\u1ebft b\u1ecb d\u1ea7u kh\u00ed, t\u00e0u ch\u1ee9a d\u1ea7u qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i do nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i thu\u00ea ho\u1ea1t \u0111\u1ed9ng t\u1ea1i v\u00f9ng bi\u1ec3n Vi\u1ec7t Nam ho\u1eb7c v\u00f9ng bi\u1ec3n ch\u1ed3ng l\u1ea5n theo th\u1ecfa thu\u1eadn khai th\u00e1c chung.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_ban_no_va_chung_tu_co_gia\"><\/span><b>Ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3 v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111 kho\u1ea3n 4 \u0110i\u1ec1u 4 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u1eb1m bao qu\u00e1t h\u01a1n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3 hi\u1ec7n nay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh bao g\u1ed3m c\u1ea3 vi\u1ec7c b\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung ho\u1ea1t \u0111\u1ed9ng b\u00e1n ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi v\u00e0o nh\u00f3m kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_soat_xuat_khau_tai_nguyen_khoang_san\"><\/span><b>Ki\u1ec3m so\u00e1t xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh t\u00e1i kh\u1eb3ng \u0111\u1ecbnh quan \u0111i\u1ec3m kh\u00f4ng khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean th\u00f4. S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n (d\u00f9 ch\u01b0a ch\u1ebf bi\u1ebfn hay \u0111\u00e3 ch\u1ebf bi\u1ebfn nh\u01b0ng thu\u1ed9c danh m\u1ee5c h\u1ea1n ch\u1ebf) \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf \u0111i\u1ec1u ph\u1ed1i: B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh Danh m\u1ee5c (Ph\u1ee5 l\u1ee5c I, II) g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh theo t\u1eebng th\u1eddi k\u1ef3 kinh t\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_doanh_thu_khong_chiu_thue_va_hoa_hong_moi_gioi_theo_Nghi_dinh_1442026ND-CP\"><\/span><b>Quy \u0111\u1ecbnh doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 hoa h\u1ed3ng m\u00f4i gi\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8480\" aria-describedby=\"caption-attachment-8480\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8480\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-doanh-thu-khong-chiu-thue-va-hoa-hong-moi-gioi-theo-Nghi-dinh-144_2025_ND-CP.jpg\" alt=\"Quy \u0111\u1ecbnh doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 hoa h\u1ed3ng m\u00f4i gi\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-doanh-thu-khong-chiu-thue-va-hoa-hong-moi-gioi-theo-Nghi-dinh-144_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-doanh-thu-khong-chiu-thue-va-hoa-hong-moi-gioi-theo-Nghi-dinh-144_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-doanh-thu-khong-chiu-thue-va-hoa-hong-moi-gioi-theo-Nghi-dinh-144_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-doanh-thu-khong-chiu-thue-va-hoa-hong-moi-gioi-theo-Nghi-dinh-144_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-doanh-thu-khong-chiu-thue-va-hoa-hong-moi-gioi-theo-Nghi-dinh-144_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8480\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 hoa h\u1ed3ng m\u00f4i gi\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 2, Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9, l\u00e0m r\u00f5 v\u1ec1 doanh thu c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t b\u1ed5 sung: Doanh thu hoa h\u1ed3ng m\u00f4i gi\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ucc38\uc870: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng v\u1ec1 thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_ro_giua_khong_chiu_thue_GTGT_va_thue_suat_0_trong_Nghi_dinh_1442026ND-CP\"><\/span><b>Ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 thu\u1ebf su\u1ea5t 0% trong Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi k\u00ea khai. M\u1eb7c d\u00f9 c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua \u0111\u1ec1u kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n thu\u1ebf GTGT nh\u01b0ng b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p ho\u00e0n to\u00e0n kh\u00e1c nhau.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh ph\u00e2n bi\u1ec7t gi\u1eefa kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 thu\u1ebf su\u1ea5t 0% trong Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf su\u1ea5t 0%<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc5f0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng, an sinh x\u00e3 h\u1ed9i ho\u1eb7c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 144.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u1eb1m khuy\u1ebfn kh\u00edch \u0111\u1ea9y m\u1ea1nh ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ea7u ra<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 0%.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Thu\u1ebf \u0111\u1ea7u v\u00e0o n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed ho\u1eb7c gi\u00e1 th\u00e0nh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\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 (h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00ea khai tr\u00ean gi\u1ea5y t\u1edd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [26] tr\u00ean t\u1edd khai 01\/GTGT.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [29] tr\u00ean t\u1edd khai 01\/GTGT.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> Theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP, d\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a c\u00f4ng ty b\u1ea3o hi\u1ec3m s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf GTGT c\u1ee7a c\u00e1c chi ph\u00ed \u0111\u1ea7u v\u00e0o (nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m, ti\u1ec1n \u0111i\u1ec7n&#8230;) ph\u1ee5c v\u1ee5 cho m\u1ea3ng d\u1ecbch v\u1ee5 n\u00e0y. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u m\u00e1y m\u00f3c (thu\u1ebf su\u1ea5t 0%), h\u1ecd s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i to\u00e0n b\u1ed9 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e3 n\u1ed9p khi mua linh ki\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doanh_thu_tinh_thue_GTGT_moi_nhat_tai_Nghi_dinh_1442026ND-CP\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8479\" aria-describedby=\"caption-attachment-8479\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8479\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-doanh-thu-tinh-thue-GTGT-moi-nhat-tai-Nghi-dinh-144_2025_ND-CP.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-doanh-thu-tinh-thue-GTGT-moi-nhat-tai-Nghi-dinh-144_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-doanh-thu-tinh-thue-GTGT-moi-nhat-tai-Nghi-dinh-144_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-doanh-thu-tinh-thue-GTGT-moi-nhat-tai-Nghi-dinh-144_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-doanh-thu-tinh-thue-GTGT-moi-nhat-tai-Nghi-dinh-144_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-doanh-thu-tinh-thue-GTGT-moi-nhat-tai-Nghi-dinh-144_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8479\" class=\"wp-caption-text\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u1ea1i \u0110i\u1ec1u 23 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_cac_to_chuc_dac_thu\"><\/span><b>\u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb sau s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh nh\u01b0 T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m (theo Lu\u1eadt chuy\u00ean ng\u00e0nh t\u01b0\u01a1ng \u1ee9ng).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_phan_tong_doanh_thu_hang_hoa_dich_vu\"><\/span><b>C\u1ea5u ph\u1ea7n t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu bao g\u1ed3m c\u1ea3 doanh thu ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, gi\u00e1 tr\u1ecb gia t\u0103ng mua b\u00e1n v\u00e0ng b\u1ea1c v\u00e0 c\u1ea3 doanh thu h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khau_tru_thue_GTGT_hang_tra_cham_tra_gop_theo_Nghi_dinh_1442026ND-CP\"><\/span><b>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i quan tr\u1ecdng t\u1ea1i \u0110i\u1ec1u 26:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng: \u00c1p d\u1ee5ng cho h\u00e0ng h\u00f3a tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai tr\u01b0\u1edbc: \u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ngay khi c\u00f3 h\u00f3a \u0111\u01a1n\/h\u1ee3p \u0111\u1ed3ng d\u00f9 ch\u01b0a thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m: Ph\u1ea3i k\u00ea khai gi\u1ea3m thu\u1ebf ngay k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb l\u1ea1i: \u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c t\u1ebf sau \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ucc38\uc870:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-lam-bao-cao-tai-chinh\/\">Thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_the_danh_muc_tai_nguyen_khoang_san_Phu_luc_I_II_tai_Nghi_dinh_1442026ND-CP\"><\/span><b>Thay th\u1ebf danh m\u1ee5c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n (Ph\u1ee5 l\u1ee5c I, II) t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh c\u1eadp nh\u1eadt danh m\u1ee5c m\u1edbi cho c\u00e1c nh\u00f3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u00e1ng s\u1ea3n kim lo\u1ea1i (s\u1eaft, \u0111\u1ed3ng, v\u00e0ng, b\u1ea1c&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u00e1ng s\u1ea3n phi kim lo\u1ea1i (than, c\u00e1t, \u0111\u1ea5t s\u00e9t&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i nguy\u00ean n\u0103ng l\u01b0\u1ee3ng v\u00e0 s\u1ea3n ph\u1ea9m ch\u1ebf bi\u1ebfn th\u00f4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_can_luu_y_gi_khi_ke_khai_theo_Nghi_dinh_1442026ND-CP\"><\/span><b>K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi k\u00ea khai theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8478\" aria-describedby=\"caption-attachment-8478\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8478\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-can-luu-y-gi-khi-ke-khai-theo-Nghi-dinh-144_2025_ND-CP.jpg\" alt=\"K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi k\u00ea khai theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-can-luu-y-gi-khi-ke-khai-theo-Nghi-dinh-144_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-can-luu-y-gi-khi-ke-khai-theo-Nghi-dinh-144_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-can-luu-y-gi-khi-ke-khai-theo-Nghi-dinh-144_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-can-luu-y-gi-khi-ke-khai-theo-Nghi-dinh-144_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-can-luu-y-gi-khi-ke-khai-theo-Nghi-dinh-144_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8478\" class=\"wp-caption-text\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi k\u00ea khai theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c th\u1ef1c thi c\u00e1c quy \u0111\u1ecbnh m\u1edbi di\u1ec5n ra thu\u1eadn l\u1ee3i v\u00e0 tr\u00e1nh c\u00e1c sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd, doanh nghi\u1ec7p c\u1ea7n t\u1eadp trung ki\u1ec3m so\u00e1t c\u00e1c kh\u00e2u nghi\u1ec7p v\u1ee5 sau \u0111\u00e2y trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf \u0111\u1ecbnh k\u1ef3:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_ky_han_thanh_toan_tra_gop\"><\/span><b>Qu\u1ea3n l\u00fd k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u1ea3 g\u00f3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu b\u1eb1ng c\u00e1ch l\u1eadp b\u1ea3ng theo d\u00f5i c\u00e1c h\u1ee3p \u0111\u1ed3ng tr\u00ean 05 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf k\u1ecbp th\u1eddi khi qu\u00e1 h\u1ea1n thanh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_loai_doanh_thu_tren_hoa_don\"><\/span><b>Ph\u00e2n lo\u1ea1i doanh thu tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp l\u1ea1i m\u00e3 d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m, b\u00e1n n\u1ee3&#8230; \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang t\u00ednh ch\u1ea5t &#8220;Kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221;, tr\u00e1nh vi\u1ec7c \u00e1p nh\u1ea7m thu\u1ebf su\u1ea5t 0% d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u1ea5u tr\u1eeb sai quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_le_phan_bo_thue_dau_vao_dung_chung\"><\/span><b>T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng, k\u1ebf to\u00e1n c\u1ea7n t\u00ednh to\u00e1n l\u1ea1i t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng chung m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c theo t\u1ed5ng doanh thu (bao g\u1ed3m c\u1ea3 h\u00e0ng kh\u00f4ng k\u00ea khai thu\u1ebf).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 144\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch m\u00e0 doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i doanh thu, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. \u0110\u1eb7c bi\u1ec7t, nh\u1eefng thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 m\u1edf r\u1ed9ng nh\u00f3m d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh h\u1ea1ch to\u00e1n, xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t gi\u1eefa kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 thu\u1ebf su\u1ea5t 0% s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nhi\u1ec1u r\u1ee7i ro l\u1edbn nh\u01b0 k\u00ea khai sai ch\u1ec9 ti\u00eau, b\u1ecb lo\u1ea1i chi ph\u00ed thu\u1ebf \u0111\u1ea7u v\u00e0o ho\u1eb7c ph\u00e1t sinh truy thu v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean t\u1ee5c c\u1eadp nh\u1eadt, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, \u0111\u1ed3ng th\u1eddi chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf, s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb ho\u1eb7c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u theo t\u1eebng l\u0129nh v\u1ef1c, vi\u1ec7c tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m v\u1eadn h\u00e0nh b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a><\/span><\/strong><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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_1442026ND-CP\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_mua_hang_tra_gop_duoi_5_trieu_dong_co_phai_dieu_chinh_giam_thue_neu_chua_thanh_toan_khong\"><\/span>Doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 g\u00f3p d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf n\u1ebfu ch\u01b0a thanh to\u00e1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf khi thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ch\u1ec9 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u00f4ng th\u01b0\u1eddng.                    <\/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=\"Hoa_hong_moi_gioi_bao_hiem_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\"><\/span>Hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP quy \u0111\u1ecbnh doanh thu hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Do \u0111\u00f3, t\u01b0\u01a1ng t\u1ef1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00e1c, doanh nghi\u1ec7p ph\u00e1t sinh lo\u1ea1i doanh thu n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed.                    <\/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=\"Doanh_nghiep_da_ke_khai_dieu_chinh_giam_thue_do_qua_han_thanh_toan_khi_thanh_toan_thuc_te_co_duoc_khau_tru_lai_khong\"><\/span>Doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf do qu\u00e1 h\u1ea1n thanh to\u00e1n, khi thanh to\u00e1n th\u1ef1c t\u1ebf c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1ea1i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m t\u00edch c\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 144. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o do ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t khi \u0111\u1ebfn h\u1ea1n, sau \u0111\u00f3 n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c t\u1ebf, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ch\u1ee9ng t\u1eeb \u0111\u00f3.                    <\/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=\"Cach_tinh_ty_le_phan_bo_thue_GTGT_dau_vao_dung_chung_co_thay_doi_gi_khong\"><\/span>C\u00e1ch t\u00ednh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng chung c\u00f3 thay \u0111\u1ed5i g\u00ec kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 144 y\u00eau c\u1ea7u t\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh to\u00e1n bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf theo Lu\u1eadt s\u1ed1 149\/2025\/QH15. K\u1ebf to\u00e1n c\u1ea7n c\u1ed9ng g\u1ed9p ph\u1ea7n doanh thu n\u00e0y v\u00e0o m\u1eabu s\u1ed1 khi t\u00ednh t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1ed5ng doanh thu \u0111\u1ec3 ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.                    <\/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=\"Hoat_dong_ban_no_phai_thu_cua_doanh_nghiep_co_phai_xuat_hoa_don_chiu_thue_GTGT_10_khong\"><\/span>Ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1ecbu thu\u1ebf GTGT 10% kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo s\u1eeda \u0111\u1ed5i t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 144, ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3 (bao g\u1ed3m c\u1ea3 b\u00e1n kho\u1ea3n ph\u1ea3i thu v\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3) v\u00e0 b\u00e1n ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.                    <\/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\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 g\u00f3p d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf n\u1ebfu ch\u01b0a thanh to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf khi thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ch\u1ec9 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u00f4ng th\u01b0\u1eddng.\"\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\": \"Hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP quy \u0111\u1ecbnh doanh thu hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. 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Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o do ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t khi \u0111\u1ebfn h\u1ea1n, sau \u0111\u00f3 n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c t\u1ebf, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ch\u1ee9ng t\u1eeb \u0111\u00f3.\"\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\": \"C\u00e1ch t\u00ednh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng chung c\u00f3 thay \u0111\u1ed5i g\u00ec kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 144 y\u00eau c\u1ea7u t\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh to\u00e1n bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf theo Lu\u1eadt s\u1ed1 149\/2025\/QH15. 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Theo s\u1eeda \u0111\u1ed5i t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 144, ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3 (bao g\u1ed3m c\u1ea3 b\u00e1n kho\u1ea3n ph\u1ea3i thu v\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3) v\u00e0 b\u00e1n ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c n\u1ed9i dung c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 v\u00e0 c\u00e1c Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung n\u0103m 2025. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8515,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,15],"tags":[],"class_list":["post-8476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-ke-toan-doanh-nghiep"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8476","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=8476"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8476\/revisions"}],"predecessor-version":[{"id":8516,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8476\/revisions\/8516"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8515"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}