{"id":7336,"date":"2026-01-22T20:37:48","date_gmt":"2026-01-23T03:37:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7336"},"modified":"2026-03-03T20:08:46","modified_gmt":"2026-03-04T03:08:46","slug":"huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/","title":{"rendered":"\u586b\u5199\u548c\u63d0\u4ea4\u8868\u683c 01\/GTGT \u7684\u8bf4\u660e\uff08\u6700\u65b0 2026 \u7248\uff09"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u6700\u65b0\u7248 01\/GTGT \u8868\u683c\uff082026 \u5e74\u7248\uff09\u662f\u91c7\u7528\u6263\u9664\u6cd5\u7684\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u7684\u589e\u503c\u7a0e\u7533\u62a5\u8868\uff0c\u8be5\u8868\u683c\u662f\u5728 2024 \u5e74\u589e\u503c\u7a0e\u6cd5\u548c\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\u540e\u5236\u5b9a\u7684\u3002\u6b63\u786e\u7406\u89e3\u8be5\u8868\u683c\u3001\u5176\u6cd5\u5f8b\u4f9d\u636e\u3001\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u548c\u7f34\u7eb3\u671f\u9650\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u4e0d\u4ec5\u5173\u7cfb\u5230\u51c6\u786e\u7533\u62a5\u7a0e\u6b3e\uff0c\u8fd8\u5173\u7cfb\u5230\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u6b20\u7a0e\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\u3002\u672c\u6587\u5c06\u63d0\u4f9b\u586b\u5199\u6700\u65b0\u7248 01\/GTGT \u8868\u683c\uff082026 \u5e74\u7248\uff09\u7684\u5168\u9762\u6307\u5357\uff0c\u5305\u62ec\u653f\u5e9c\u89c4\u5b9a\u7684\u7f34\u7eb3\u671f\u9650\u4ee5\u53ca\u4f01\u4e1a\u5728 2026 \u5e74\u5e94\u7279\u522b\u6ce8\u610f\u7684\u91cd\u8981\u4e8b\u9879\u3002<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Mau_01GTGT_moi_nhat_2026_la_mau_nao\" >\u6700\u65b0\u7684 2026 \u5e74\u8868\u683c 01\/GTGT \u662f\u4ec0\u4e48\uff1f<\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Doi_tuong_ap_dung\" >\u9002\u7528\u5bf9\u8c61<\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Cau_truc_co_ban_cua_to_khai\" >\u7533\u62a5\u8868\u7684\u57fa\u672c\u7ed3\u6784<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Can_cu_phap_ly_quan_trong_cua_Chinh_phu_ap_dung_cho_nam_2026\" >\u9002\u7528\u4e8e2026\u5e74\u7684\u653f\u5e9c\u4e3b\u8981\u6cd5\u5f8b\u4f9d\u636e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Luat_Thue_gia_tri_gia_tang_so_442024QH15\" >\u589e\u503c\u7a0e\u6cd5\u7b2c44\/2024\/QH15\u53f7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Nghi_dinh_1812025ND-CP_cua_Chinh_phu\" >\u653f\u5e9c\u6cd5\u4ee4 181\/2025\/ND-CP<\/a><\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Thong_tu_802021TT-BTC\" >\u901a\u51fd 80\/2021\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Huong_dan_cach_tinh_thue_GTGT_phai_nop_theo_quy_dinh_moi_nhat\" >\u6839\u636e\u6700\u65b0\u89c4\u5b9a\u8ba1\u7b97\u5e94\u7f34\u589e\u503c\u7a0e\u7684\u8bf4\u660e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Xac_dinh_so_thue_GTGT_dau_ra\" >\u786e\u5b9a\u9500\u9879\u589e\u503c\u7a0e\u989d\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Xac_dinh_so_thue_GTGT_dau_vao_duoc_khau_tru\" >\u786e\u5b9a\u53ef\u62b5\u6263\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u91d1\u989d\u3002<\/a><\/li><\/ul><\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Thoi_han_nop_to_khai_thue_GTGT_Quy_IV2025\" >2025\u5e74\u7b2c\u56db\u5b63\u5ea6\u589e\u503c\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Han_nop_to_khai_Quy_IV2025\" >2025\u5e74\u7b2c\u56db\u5b63\u5ea6\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Huong_dan_chi_tiet_ke_khai_cac_chi_tieu_tren_Mau_01GTGT_moi_nhat_2026\" >\u586b\u5199\u6700\u65b0\u7248 01\/GTGT \u8868\u683c\uff082026 \u5e74\uff09\u4fe1\u606f\u7684\u8be6\u7ec6\u8bf4\u660e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Nhom_chi_tieu_ve_thue_dau_vao_Chi_tieu_21_den_25\" >\u8fdb\u9879\u7a0e\u6307\u6807\uff08\u6307\u6807[21]\u81f3[25]\uff09<\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Nhom_chi_tieu_ve_doanh_thu_va_thue_dau_ra_Chi_tieu_26_%E2%80%93_35\" >\u6536\u5165\u548c\u4ea7\u51fa\u7a0e\u6307\u6807\u7ec4\uff08\u6307\u6807[26] \u2013 [35]\uff09<\/a><\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Dieu_chinh_tang_giam_thue_GTGT_con_duoc_khau_tru_cua_cac_ky_truoc\" >\u8c03\u6574\u4e0e\u524d\u671f\u76f8\u6bd4\u53ef\u62b5\u6263\u589e\u503c\u7a0e\u7684\u589e\u52a0\u6216\u51cf\u5c11\u989d\u3002<\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Thue_GTGT_nhan_ban_giao_duoc_khau_tru_trong_ky\" >\u4ea4\u63a5\u65f6\u6536\u5230\u7684\u589e\u503c\u7a0e\u53ef\u4ee5\u5728\u5f53\u671f\u62b5\u6263\u3002<\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Xac_dinh_nghia_vu_thue_GTGT_phai_nop_trong_ky\" >\u786e\u5b9a\u8be5\u671f\u95f4\u5e94\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u7a0e\u989d\u3002<\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/huong-dan-ke-khai-mau-01-gtgt-moi-nhat-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mau_01GTGT_moi_nhat_2026_la_mau_nao\"><\/span><b>\u6700\u65b0\u7684 2026 \u5e74\u8868\u683c 01\/GTGT \u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u622a\u81f32026\u5e74\uff0c\u6700\u65b0\u768401\/GTGT\u8868\u683c\uff082026\u5e74\u589e\u503c\u7a0e\u7533\u62a5\u8868\uff09\u4ecd\u6cbf\u7528\u8d22\u653f\u90e8\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u89c4\u5b9a\u7684\u589e\u503c\u7a0e\u7533\u62a5\u8868\u3002\u5c3d\u7ba1\u653f\u5e9c\u5df2\u9881\u5e03\u65b0\u7684\u6cd5\u4ee4\u6307\u5bfc2024\u5e74\u589e\u503c\u7a0e\u6cd5\u7684\u5b9e\u65bd\uff0c\u4f46\u4e3a\u786e\u4fdd\u884c\u653f\u7ba1\u7406\u7684\u7a33\u5b9a\u6027\uff0c\u4ecd\u4fdd\u7559\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u7684\u7533\u62a5\u8868\u3002<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong><a href=\"https:\/\/docs.google.com\/document\/d\/1juywiXsXZiE3l7olAJ8h3CkNQLae6gKm\/edit\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #ff0000;\">\u4e0b\u8f7d\u6700\u65b0\u7248 01\/GTGT \u8868\u683c<\/span><\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\u9002\u7528\u5bf9\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6b64\u8868\u683c\u4e13\u7528\u4e8e\u91c7\u7528\u6263\u9664\u6cd5\u8ba1\u7b97\u7a0e\u6b3e\u4e14\u4ece\u4e8b\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u7eb3\u7a0e\u4eba\u3002\u5bf9\u4e8e\u6536\u5165\u7a33\u5b9a\u4e14\u62e5\u6709\u5b8c\u5584\u4f1a\u8ba1\u4f53\u7cfb\u7684\u4f01\u4e1a\u548c\u7ec4\u7ec7\u800c\u8a00\uff0c\u8fd9\u662f\u6700\u5e38\u7528\u7684\u8ba1\u7b97\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_co_ban_cua_to_khai\"><\/span><b>\u7533\u62a5\u8868\u7684\u57fa\u672c\u7ed3\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8868\u683c 01\/GTGT \u5305\u62ec\u4ee5\u4e0b\u4e3b\u8981\u90e8\u5206\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u822c\u4fe1\u606f\uff1a\u7a0e\u52a1\u8bc6\u522b\u53f7\u3001\u7eb3\u7a0e\u4eba\u59d3\u540d\u3001\u7eb3\u7a0e\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A \u90e8\u5206\uff1a\u8d2d\u5165\u7684\u5546\u54c1\u548c\u670d\u52a1\uff1a\u53cd\u6620\u8be5\u671f\u95f4\u8d2d\u5165\u5546\u54c1\u7684\u603b\u4ef7\u503c\u548c\u7a0e\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B \u90e8\u5206\uff1a\u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\uff1a\u53cd\u6620\u5404\u7a0e\u7387\u7684\u6536\u5165\u7a0e\u548c\u9500\u9879\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C \u90e8\u5206\uff1a\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\uff1a\u8ba1\u7b97\u53ef\u4ee5\u7ed3\u8f6c\u5230\u4e0b\u4e00\u671f\u4f5c\u4e3a\u6263\u9664\u7684\u7a0e\u6b3e\u91d1\u989d\u6216\u5e94\u7f34\u7a0e\u6b3e\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quan_trong_cua_Chinh_phu_ap_dung_cho_nam_2026\"><\/span><b>\u9002\u7528\u4e8e2026\u5e74\u7684\u653f\u5e9c\u4e3b\u8981\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7340\" aria-describedby=\"caption-attachment-7340\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7340\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-ap-dung-cho-Mau-01_GTGT-moi-nhat-2026-theo-quy-dinh-cua-Chinh-phu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng cho M\u1eabu 01\/GTGT m\u1edbi nh\u1ea5t 2026 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-ap-dung-cho-Mau-01_GTGT-moi-nhat-2026-theo-quy-dinh-cua-Chinh-phu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-ap-dung-cho-Mau-01_GTGT-moi-nhat-2026-theo-quy-dinh-cua-Chinh-phu-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-ap-dung-cho-Mau-01_GTGT-moi-nhat-2026-theo-quy-dinh-cua-Chinh-phu-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-ap-dung-cho-Mau-01_GTGT-moi-nhat-2026-theo-quy-dinh-cua-Chinh-phu-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-ap-dung-cho-Mau-01_GTGT-moi-nhat-2026-theo-quy-dinh-cua-Chinh-phu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7340\" class=\"wp-caption-text\">\u6700\u65b0\u7248 01\/GTGT 2026 \u8868\u683c\u7684\u6cd5\u5f8b\u4f9d\u636e\u7531\u653f\u5e9c\u89c4\u5b9a\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u586b\u5199\u6700\u65b0\u7684 2026 \u5e74 01\/GTGT \u8868\u683c\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u7279\u522b\u6ce8\u610f\u653f\u5e9c\u548c\u56fd\u6c11\u8bae\u4f1a\u9881\u5e03\u7684\u4ee5\u4e0b\u4e09\u9879\u6cd5\u5f8b\u89c4\u5b9a\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Thue_gia_tri_gia_tang_so_442024QH15\"><\/span><b>\u589e\u503c\u7a0e\u6cd5\u7b2c44\/2024\/QH15\u53f7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u589e\u503c\u7a0e\u9886\u57df\u6700\u9ad8\u7ea7\u522b\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5c06\u4e8e2026\u7eb3\u7a0e\u5e74\u5ea6\u751f\u6548\u5e76\u76f4\u63a5\u5f71\u54cd\u8be5\u7eb3\u7a0e\u5e74\u5ea6\u3002\u8be5\u6cd5\u5f8b\u5305\u542b\u4ee5\u4e0b\u65b9\u9762\u7684\u91cd\u8981\u4fee\u8ba2\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u5f81\u589e\u503c\u7a0e\u7684\u5546\u54c1\u6e05\u5355\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8fdb\u9879\u7a0e\u62b5\u6263\u6240\u9700\u7684\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\uff0c\u6b63\u5728\u5b9e\u65bd\u66f4\u4e25\u683c\u7684\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u60e0\u7a0e\u7387\u9002\u7528\u4e8e\u7279\u5b9a\u4ea7\u54c1\u7c7b\u522b\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_1812025ND-CP_cua_Chinh_phu\"><\/span><b>\u653f\u5e9c\u6cd5\u4ee4 181\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u5e9c\u9881\u5e03\u4e86\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5bf92024\u5e74\u589e\u503c\u7a0e\u6cd5\u82e5\u5e72\u6761\u6b3e\u7684\u5b9e\u65bd\u7ec6\u5219\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002\u8fd9\u662f\u6700\u91cd\u8981\u7684\u6280\u672f\u6307\u5bfc\u6587\u4ef6\uff0c\u53d6\u4ee3\u4e86\u4e4b\u524d\u7684\u6cd5\u4ee4\uff08\u4f8b\u5982\u7b2c209\/2013\/ND-CP\u53f7\u6cd5\u4ee4\uff09\u3002\u8be5\u6cd5\u4ee4\u8be6\u7ec6\u89c4\u5b9a\u4e86\u589e\u503c\u7a0e\u7684\u7a0e\u57fa\u548c\u786e\u5b9a\u65f6\u95f4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_802021TT-BTC\"><\/span><b>\u901a\u51fd 80\/2021\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u8be5\u901a\u77e5\u4e8e 2021 \u5e74\u53d1\u5e03\uff0c\u4f46\u5176\u4e2d\u5173\u4e8e\u7eb3\u7a0e\u7533\u62a5\u8868\u3001\u9000\u7a0e\u7a0b\u5e8f\uff0c\u7279\u522b\u662f\u8868\u683c\u5236\u5ea6\u7684\u89c4\u5b9a\uff0c\u4ecd\u7136\u662f\u4f01\u4e1a\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u6570\u636e\u7684\u6807\u51c6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_cach_tinh_thue_GTGT_phai_nop_theo_quy_dinh_moi_nhat\"><\/span><b>\u6839\u636e\u6700\u65b0\u89c4\u5b9a\u8ba1\u7b97\u5e94\u7f34\u589e\u503c\u7a0e\u7684\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7341\" aria-describedby=\"caption-attachment-7341\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7341\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-cach-tinh-thue-GTGT-phai-nop-theo-Mau-01_GTGT-moi-nhat-2026.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo M\u1eabu 01\/GTGT m\u1edbi nh\u1ea5t 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-cach-tinh-thue-GTGT-phai-nop-theo-Mau-01_GTGT-moi-nhat-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-cach-tinh-thue-GTGT-phai-nop-theo-Mau-01_GTGT-moi-nhat-2026-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-cach-tinh-thue-GTGT-phai-nop-theo-Mau-01_GTGT-moi-nhat-2026-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-cach-tinh-thue-GTGT-phai-nop-theo-Mau-01_GTGT-moi-nhat-2026-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-cach-tinh-thue-GTGT-phai-nop-theo-Mau-01_GTGT-moi-nhat-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7341\" class=\"wp-caption-text\">\u5173\u4e8e\u5982\u4f55\u6839\u636e\u6700\u65b0\u7248 01\/GTGT 2026 \u8868\u683c\u8ba1\u7b97\u5e94\u7f34\u589e\u503c\u7a0e\u7684\u8bf4\u660e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u653f\u5e9c\u6cd5\u4ee4 181\/2025\/ND-CP \u7b2c 20 \u6761\uff0c\u4f7f\u7528\u6700\u65b0\u7248 01\/GTGT \u8868\u683c\uff082026 \u5e74\uff09\u7684\u4f01\u4e1a\u7684\u7a0e\u6b3e\u8ba1\u7b97\u516c\u5f0f\u786e\u5b9a\u5982\u4e0b\uff1a<\/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;\"><b>\u5e94\u7f34\u589e\u503c\u7a0e = \u9500\u9879\u589e\u503c\u7a0e \u2013 \u53ef\u62b5\u6263\u7684\u8fdb\u9879\u589e\u503c\u7a0e<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_so_thue_GTGT_dau_ra\"><\/span><b>\u786e\u5b9a\u9500\u9879\u589e\u503c\u7a0e\u989d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9500\u9879\u7a0e\u662f\u6307\u589e\u503c\u7a0e\u53d1\u7968\u4e0a\u8bb0\u5f55\u7684\u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\u7a0e\u603b\u989d\u3002\u6839\u636e\u653f\u5e9c\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6307\u5bfc\uff0c\u5177\u4f53\u8ba1\u7b97\u516c\u5f0f\u4e3a\uff1a<\/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;\"><b>\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e = \u5e94\u7a0e\u4ef7\u683c \u00d7 \u7a0e\u7387 (%)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u53d1\u7968\u4ef7\u683c\u5305\u542b\u7a0e\u6b3e\uff08\u5373\u4ed8\u6b3e\u4ef7\u683c\uff09\uff0c\u4f1a\u8ba1\u5e08\u5fc5\u987b\u5c06\u5176\u6362\u7b97\u56de\u5e94\u7a0e\u4ef7\u683c\u3002<\/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;\"><b>\u4e0d\u542b\u7a0e\u4ef7\u683c = \u652f\u4ed8\u4ef7\u683c \/ (1 + \u7a0e\u7387)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_so_thue_GTGT_dau_vao_duoc_khau_tru\"><\/span><b>\u786e\u5b9a\u53ef\u62b5\u6263\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u91d1\u989d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u5f80\u5f80\u662f\u5bb9\u6613\u51fa\u9519\u7684\u5730\u65b9\uff0c\u4f1a\u5bfc\u81f4\u7a0e\u6b3e\u6b20\u7f34\u3002\u8981\u7b26\u5408\u62b5\u6263\u6761\u4ef6\uff0c\u8fdb\u9879\u7a0e\u989d\u5fc5\u987b\u5b8c\u5168\u7b26\u54082024\u5e74\u589e\u503c\u7a0e\u6cd5\u7b2c4\u6761\u7684\u89c4\u5b9a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u63d0\u4f9b\u6709\u6548\u7684\u589e\u503c\u7a0e\u53d1\u7968\u6216\u8fdb\u53e3\u589e\u503c\u7a0e\u4ed8\u6b3e\u8bc1\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u5546\u54c1\u548c\u670d\u52a1\u5fc5\u987b\u6709\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\uff08\u653f\u5e9c\u89c4\u5b9a\u7684\u4f4e\u4ef7\u503c\u60c5\u51b5\u9664\u5916\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u5bf9\u4e8e\u5916\u5305\u670d\u52a1\uff0c\u5fc5\u987b\u6309\u7167\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 3 \u6761\u7b2c 2 \u6b3e a \u9879\u7684\u89c4\u5b9a\u63d0\u4f9b\u7eb3\u7a0e\u51ed\u8bc1\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_thue_GTGT_Quy_IV2025\"><\/span><b>2025\u5e74\u7b2c\u56db\u5b63\u5ea6\u589e\u503c\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u653f\u5e9c\u7684\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\uff0c\u9075\u5b88\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u662f\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_nop_to_khai_Quy_IV2025\"><\/span><b>2025\u5e74\u7b2c\u56db\u5b63\u5ea6\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u5b63\u5ea6\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u662f\u4e0b\u4e00\u5b63\u5ea6\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002\u5bf9\u4e8e 2025 \u5e74\u7b2c\u56db\u5b63\u5ea6\uff0c\u7406\u8bba\u4e0a\u7684\u622a\u6b62\u65e5\u671f\u662f 2026 \u5e74 1 \u6708 31 \u65e5\u3002\u4f46\u662f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026 \u5e74 1 \u6708 31 \u65e5\u662f\u661f\u671f\u516d\uff08\u516c\u5171\u5047\u65e5\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 80\/2021\/TT-BTC \u53f7\u901a\u77e5\u7b2c 86 \u6761\u548c\u6c11\u6cd5\u5178\uff0c\u5982\u679c\u622a\u6b62\u65e5\u671f\u4e0e\u8282\u5047\u65e5\u91cd\u5408\uff0c\u5219\u622a\u6b62\u65e5\u671f\u5c06\u987a\u5ef6\u81f3\u4e0b\u4e00\u4e2a\u5de5\u4f5c\u65e5\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u63d0\u4ea4 2025 \u5e74\u7b2c\u56db\u5b63\u5ea6\u6700\u65b0\u7248 01\/GTGT 2026 \u8868\u683c\u7684\u622a\u6b62\u65e5\u671f\u4e3a 2026 \u5e74 2 \u6708 2 \u65e5\uff08\u661f\u671f\u4e00\uff09\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_ke_khai_cac_chi_tieu_tren_Mau_01GTGT_moi_nhat_2026\"><\/span><b>\u586b\u5199\u6700\u65b0\u7248 01\/GTGT \u8868\u683c\uff082026 \u5e74\uff09\u4fe1\u606f\u7684\u8be6\u7ec6\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7337\" aria-describedby=\"caption-attachment-7337\" style=\"width: 488px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7337\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/mau-01gtgt-1.jpg\" alt=\"M\u1eabu 01\/GTGT m\u1edbi nh\u1ea5t \" width=\"488\" height=\"587\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/mau-01gtgt-1.jpg 488w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/mau-01gtgt-1-249x300.jpg 249w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/mau-01gtgt-1-10x12.jpg 10w\" sizes=\"auto, (max-width: 488px) 100vw, 488px\" \/><figcaption id=\"caption-attachment-7337\" class=\"wp-caption-text\">\u6700\u65b0\u8868\u683c 01\/GTGT<\/figcaption><\/figure>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7338\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/mau-01gtgt-2.jpg\" alt=\"\" width=\"497\" height=\"785\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/mau-01gtgt-2.jpg 497w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/mau-01gtgt-2-190x300.jpg 190w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/mau-01gtgt-2-8x12.jpg 8w\" sizes=\"auto, (max-width: 497px) 100vw, 497px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6b63\u786e\u586b\u5199\u6700\u65b0\u7684 01\/GTGT 2026 \u8868\u683c\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u5173\u952e\u6307\u6807\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_ve_thue_dau_vao_Chi_tieu_21_den_25\"><\/span><b>\u8fdb\u9879\u7a0e\u6307\u6807\uff08\u6307\u6807[21]\u81f3[25]\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u786e\u786e\u5b9a\u8be5\u671f\u95f4\u53ef\u62b5\u6263\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u91d1\u989d\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u5728\u6700\u65b0\u7684 01\/GTGT 2026 \u8868\u683c\u4e0a\u5b8c\u6574\u3001\u6b63\u786e\u5730\u7533\u62a5 [21] \u81f3 [25] \u9879\u6307\u6807\uff0c\u5176\u4e2d\u6bcf\u9879\u6307\u6807\u90fd\u5177\u4f53\u53cd\u6620\u4e86\u7b26\u5408\u653f\u5e9c\u89c4\u5b9a\u7684\u62b5\u6263\u6761\u4ef6\u7684\u8d2d\u4e70\u4ef7\u503c\u548c\u7a0e\u989d\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[21]\u2014\u2014\u7533\u62a5\u671f\u95f4\u65e0\u4e70\u5356\u6d3b\u52a8\uff1a\u5982\u679c\u5728\u7533\u62a5\u671f\u95f4\uff0c\u4f01\u4e1a\u6ca1\u6709\u4efb\u4f55\u5546\u54c1\u6216\u670d\u52a1\u7684\u4e70\u5356\u6d3b\u52a8\uff0c\u4ecd\u987b\u586b\u5199\u7533\u62a5\u8868\u5e76\u63d0\u4ea4\u7a0e\u52a1\u673a\u5173\u3002\u4f01\u4e1a\u5e94\u5728\u7533\u62a5\u8868[21]\u65b9\u6846\u5185\u52fe\u9009\u201cX\u201d\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[22] \u2013 \u4e0a\u671f\u7ed3\u8f6c\u7684\u589e\u503c\u7a0e\u62b5\u6263\u989d\uff1a\u8bf7\u6ce8\u610f\uff0c\u4e0a\u671f\u5e94\u7f34\u6216\u591a\u7f34\u7684\u7a0e\u6b3e\u4e0d\u5e94\u8bb0\u5f55\u5728\u6b64\u6307\u6807\u6846\u4e2d\u3002\u5982\u679c\u4e0a\u671f\u4f01\u4e1a\u5c11\u7f34\u7a0e\u6b3e\uff0c\u5219\u5fc5\u987b\u5728\u56fd\u5bb6\u9884\u7b97\u4e2d\u8865\u7f34\u5dee\u989d\u3002\u5982\u679c\u8fdb\u9879\u7a0e\u989d\u62b5\u6263\u989d\u5927\u4e8e\u9500\u9879\u7a0e\u989d\u62b5\u6263\u989d\uff0c\u5219\u4e0b\u4e00\u671f\u5c06\u6309\u8f83\u5927\u503c\u8ba1\u7b97\u62b5\u6263\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[23]\u2014\u2014\u8d2d\u7f6e\u5546\u54c1\u548c\u670d\u52a1\u4ef7\u503c\uff1a\u8be5\u6307\u6807\u53cd\u6620\u7eb3\u7a0e\u671f\u5185\u8d2d\u7f6e\u5546\u54c1\u548c\u670d\u52a1\u7684\u603b\u4ef7\u503c\uff0c\u4ee5\u4e0d\u542b\u589e\u503c\u7a0e\u7684\u4ef7\u683c\u786e\u5b9a\uff0c\u5305\u62ec\u56fd\u5185\u91c7\u8d2d\u548c\u8fdb\u53e3\u4ea4\u6613\u3002\u6839\u636e\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u73b0\u884c\u8868\u683c\u65b0\u589e\u6307\u6807[23a]\uff0c\u4ee5\u4fbf\u5728\u7533\u62a5\u65f6\u5355\u72ec\u6e05\u6670\u5730\u663e\u793a\u8fdb\u53e3\u5546\u54c1\u548c\u670d\u52a1\u7684\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u51fa[23a] \u2013 \u8fdb\u53e3\u8d27\u7269\u548c\u670d\u52a1\u4ef7\u503c\uff1a\u53cd\u6620\u672c\u671f\u95f4\u53d1\u751f\u7684\u8fdb\u53e3\u8d27\u7269\u548c\u670d\u52a1\u7684\u603b\u4ef7\u503c\uff0c\u4ee5\u4e0d\u542b\u589e\u503c\u7a0e\u7684\u4ef7\u683c\u8bb0\u5f55\u3002\u7533\u62a5\u91d1\u989d\u6839\u636e\u5408\u6cd5\u8fdb\u53e3\u5355\u636e\u786e\u5b9a\uff0c\u4f8b\u5982\u5df2\u6e05\u5173\u7684\u6d77\u5173\u7533\u62a5\u5355\u3001\u8fdb\u53e3\u5408\u540c\u3001\u5916\u56fd\u5408\u4f5c\u4f19\u4f34\u5f00\u5177\u7684\u53d1\u7968\u4ee5\u53ca\u5176\u4ed6\u76f8\u5173\u89c4\u5b9a\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[24]\u2014\u2014\u8d2d\u5165\u5546\u54c1\u548c\u670d\u52a1\u589e\u503c\u7a0e\u603b\u989d\uff1a\u53cd\u6620\u8be5\u671f\u95f4\u5185\u8d2d\u5165\u5546\u54c1\u548c\u670d\u52a1\u4ea7\u751f\u7684\u589e\u503c\u7a0e\u603b\u989d\uff0c\u5305\u62ec\u89c4\u5b9a\u7684\u53ef\u62b5\u6263\u90e8\u5206\u548c\u4e0d\u53ef\u62b5\u6263\u90e8\u5206\u3002\u540c\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u8fd8\u5fc5\u987b\u5728\u8be5\u6307\u6807\u4e2d\u7533\u62a5\u8be5\u671f\u95f4\u5185\u8fdb\u53e3\u9636\u6bb5\u5b9e\u9645\u652f\u4ed8\u7684\u589e\u503c\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u51fa[24a] \u2013 \u8fdb\u53e3\u5546\u54c1\u548c\u670d\u52a1\u7684\u589e\u503c\u7a0e\uff1a<\/span><b> \u7b14\u8bb0<\/b><span style=\"font-weight: 400;\"> \u586b\u5199\u672c\u90e8\u5206\u65f6\uff0c\u5982\u679c\u4f01\u4e1a\u8d2d\u4e70\u7684\u5546\u54c1\u6216\u670d\u52a1\u539f\u4ea7\u4e8e\u56fd\u5916\uff0c\u4f46\u672a\u76f4\u63a5\u529e\u7406\u8fdb\u53e3\u624b\u7eed\uff0c\u4e5f\u672a\u91c7\u7528\u8fdb\u53e3\u4ee3\u9500\u5b89\u6392\uff0c\u5219\u8be5\u4ea4\u6613\u89c6\u4e3a\u56fd\u5185\u91c7\u8d2d\u3002\u56e0\u6b64\uff0c\u4f1a\u8ba1\u5e08\u65e0\u9700\u5728\u589e\u503c\u7a0e\u7533\u62a5\u8868\u7684\u672c\u90e8\u5206\u7533\u62a5\u8be5\u4ea4\u6613\u7684\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u51fa[25] \u2013 \u672c\u671f\u53ef\u62b5\u6263\u7684\u5546\u54c1\u548c\u670d\u52a1\u589e\u503c\u7a0e\uff1a\u672c\u671f\u8d2d\u4e70\u7684\u5546\u54c1\u548c\u670d\u52a1\u6240\u4ea7\u751f\u7684\u589e\u503c\u7a0e\u603b\u989d\uff0c\u8be5\u7b49\u5546\u54c1\u548c\u670d\u52a1\u5b8c\u5168\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u7684\u62b5\u6263\u6761\u4ef6\u3002\u4f1a\u8ba1\u4eba\u5458\u4ec5\u7533\u62a5\u7b26\u5408\u62b5\u6263\u6761\u4ef6\u7684\u589e\u503c\u7a0e\uff1b\u4e0d\u7b26\u5408\u62b5\u6263\u6761\u4ef6\u7684\u589e\u503c\u7a0e\u4e0d\u8ba1\u5165\u6b64\u9879\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_ve_doanh_thu_va_thue_dau_ra_Chi_tieu_26_%E2%80%93_35\"><\/span><b>\u6536\u5165\u548c\u4ea7\u51fa\u7a0e\u6307\u6807\u7ec4\uff08\u6307\u6807[26] \u2013 [35]\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u7ec4\u6307\u6807\u53cd\u6620\u4e86\u8be5\u671f\u95f4\u4ea7\u751f\u7684\u6240\u6709\u5e94\u7a0e\u6536\u5165\uff0c\u5e76\u4f5c\u4e3a\u786e\u5b9a\u5e94\u7f34\u9500\u9879\u589e\u503c\u7a0e\u7684\u76f4\u63a5\u4f9d\u636e\u3002\u5728\u7533\u62a5\u8be5\u7ec4\u6307\u6807\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6309\u7167\u653f\u5e9c\u89c4\u5b9a\u7684\u5404\u9879\u7a0e\u7387\u548c\u7eb3\u7a0e\u4e3b\u4f53\uff0c\u51c6\u786e\u5730\u5bf9\u6536\u5165\u8fdb\u884c\u5206\u7c7b\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[26] \u2013 \u514d\u7a0e\u5546\u54c1\u548c\u670d\u52a1\uff1a\u6b64\u6846\u4e2d\u5e94\u586b\u5199\u7684\u6570\u636e\u4e3a\u8be5\u673a\u6784\u5728\u62a5\u544a\u671f\u5185\u552e\u51fa\u7684\u514d\u7a0e\u5546\u54c1\u548c\u670d\u52a1\u7684\u603b\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [27] \u2013 \u5e94\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\uff1a\u6309\u4ee5\u4e0b\u516c\u5f0f\u786e\u5b9a\uff1a[27] = [29] + [30] + [32] + [32a]<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u51fa[28] \u2013 \u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\u589e\u503c\u7a0e\uff1a\u6b64\u6846\u4e2d\u586b\u5199\u7684\u6570\u636e\u662f\u4e0e[27]\u9879\u4e2d\u586b\u5199\u7684\u5e94\u7a0e\u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\u603b\u4ef7\u503c\u76f8\u5bf9\u5e94\u7684\u9500\u9879\u589e\u503c\u7a0e\u603b\u989d\u3002\u8ba1\u7b97\u516c\u5f0f[28] = [31] + [33]\u3002 <\/span><b>\u9700\u8981\u7279\u522b\u5173\u6ce8\u3002<\/b><span style=\"font-weight: 400;\">\u6bcf\u9879\u5546\u54c1\u548c\u670d\u52a1\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u90fd\u4e0d\u540c\uff0c\u56e0\u6b64\u5fc5\u987b\u6309\u7167\u89c4\u5b9a\u7684\u7a0e\u7387\u7533\u62a5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [29] \u2013 \u9002\u7528\u589e\u503c\u7a0e\u7a0e\u7387 0% \u7684\u5546\u54c1\u548c\u670d\u52a1\u9500\u552e\uff1a\u6b64\u6846\u4e2d\u8981\u586b\u5199\u7684\u6570\u636e\u662f\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u7387 0% \u7684\u671f\u95f4\u5185\u9500\u552e\u7684\u5546\u54c1\u548c\u670d\u52a1\u7684\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[30] \u2013 \u9002\u7528\u589e\u503c\u7a0e\u7a0e\u73875%\u7684\u5546\u54c1\u548c\u670d\u52a1\uff1a\u6b64\u5355\u5143\u683c\u4e2d\u5e94\u586b\u5199\u7684\u6570\u636e\u4e3a\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u73875%\u7684\u5546\u54c1\u548c\u670d\u52a1\u5728\u89c4\u5b9a\u671f\u95f4\u5185\u7684\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[31]\uff1a\u586b\u5199\u4e0e\u6307\u6807[30]\u4e2d\u5bf9\u5e94\u7684\u503c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[32] \u2013 \u9002\u7528\u589e\u503c\u7a0e\u7a0e\u738710%\u7684\u5546\u54c1\u548c\u670d\u52a1\uff1a\u6b64\u6846\u4e2d\u5e94\u586b\u5199\u7684\u6570\u636e\u4e3a\u9002\u7528\u589e\u503c\u7a0e\u7a0e\u738710%\u7684\u5546\u54c1\u548c\u670d\u52a1\u5728\u89c4\u5b9a\u671f\u95f4\u5185\u7684\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6807\u51c6 [32a] \u2013 \u4e0d\u5c5e\u4e8e\u5e94\u7a0e\u5546\u54c1\u548c\u670d\u52a1\u7684\u9500\u552e\uff1a\u8bb0\u5f55\u65e0\u9700\u7533\u62a5\u3001\u8ba1\u7b97\u6216\u7f34\u7eb3\u7a0e\u6b3e\u7684\u5546\u54c1\u548c\u670d\u52a1\u7684\u9500\u552e\u4ef7\u503c\uff08\u4e0d\u5c5e\u4e8e\u589e\u503c\u7a0e\u7684\u9500\u552e\u4ef7\u503c\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [33] \u2013 \u9002\u7528 10% \u7a0e\u7387\u7684\u5546\u54c1\u548c\u670d\u52a1\u589e\u503c\u7a0e\uff1a\u586b\u5199\u6307\u6807 [32] \u4e2d\u7684\u76f8\u5e94\u6570\u636e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7136\u540e\uff0c\u9500\u552e\u5546\u54c1\u548c\u670d\u52a1\u7684\u603b\u6536\u5165\u548c\u589e\u503c\u7a0e [34] = [26] + [27]; [35] = [28]\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u8be5\u671f\u95f4\u5185\u53d1\u751f\u7684\u589e\u503c\u7a0e\u6309\u4ee5\u4e0b\u65b9\u5f0f\u786e\u5b9a\uff1a[36] = [35] \u2013 [25]\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[36] \u6307\u6807\u4e3a\u6b63\u503c\u8868\u793a\u5e94\u7f34\u7eb3\u589e\u503c\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d1f\u503c[36]\u6307\u6807\u662f\u6307\u5f53\u671f\u5c1a\u672a\u5168\u989d\u62b5\u6263\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u91d1\u989d\u3002\u4f01\u4e1a\u53ef\u4ee5\u5c06\u8be5\u62b5\u6263\u989d\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\uff0c\u6216\u8005\u5982\u679c\u7b26\u5408\u76f8\u5173\u6761\u4ef6\uff0c\u5219\u53ef\u4ee5\u7533\u8bf7\u9000\u7a0e\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_tang_giam_thue_GTGT_con_duoc_khau_tru_cua_cac_ky_truoc\"><\/span><b>\u8c03\u6574\u4e0e\u524d\u671f\u76f8\u6bd4\u53ef\u62b5\u6263\u589e\u503c\u7a0e\u7684\u589e\u52a0\u6216\u51cf\u5c11\u989d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u672c\u8282\u4e2d\u7684\u6307\u6807\u5982\u4e0b\u6240\u793a\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9879\u76ee [37] \u2013 \u8c03\u6574\u4ee5\u51cf\u5c11\u524d\u671f\u53ef\u62b5\u6263\u589e\u503c\u7a0e\uff1a\u5728\u524d\u671f\u8865\u5145\u7533\u62a5\u4e2d\uff0c\u5982\u679c\u51fa\u73b0\u51cf\u5c11\u53ef\u62b5\u6263\u589e\u503c\u7a0e\u91d1\u989d\u7684\u5dee\u989d\uff0c\u5219\u5fc5\u987b\u5728\u5f53\u524d\u7533\u62a5\u671f\u7533\u62a5\u8868\u7684\u9879\u76ee [37] \u4e2d\u8bb0\u5f55\u6b64\u51cf\u5c11\u540e\u7684\u5dee\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [38] \u2013 \u589e\u503c\u7a0e\u8c03\u6574\u4ee5\u589e\u52a0\u524d\u671f\u53ef\u62b5\u6263\u589e\u503c\u7a0e\uff1a\u5982\u679c\u8865\u5145\u7533\u62a5\u524d\u671f\u589e\u503c\u7a0e\u5bfc\u81f4\u4ecd\u53ef\u62b5\u6263\u7684\u589e\u503c\u7a0e\u989d\u589e\u52a0\uff0c\u5219\u5fc5\u987b\u5728\u5f53\u524d\u671f\u95f4\u7684\u6307\u6807 [38] \u4e2d\u7533\u62a5\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thue_GTGT_nhan_ban_giao_duoc_khau_tru_trong_ky\"><\/span><b>\u4ea4\u63a5\u65f6\u6536\u5230\u7684\u589e\u503c\u7a0e\u53ef\u4ee5\u5728\u5f53\u671f\u62b5\u6263\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c80\u53f7\u901a\u77e5\uff0c\u589e\u503c\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u6307\u6807[39a]\u7528\u4e8e\u53cd\u6620\u4ecd\u53ef\u62b5\u6263\u4f46\u5c1a\u672a\u9000\u8fd8\u7684\u589e\u503c\u7a0e\u91d1\u989d\uff0c\u8be5\u91d1\u989d\u53ef\u7ed3\u8f6c\u81f3\u4ee5\u540e\u671f\u95f4\u4f9b\u7eb3\u7a0e\u4eba\u7ee7\u7eed\u62b5\u6263\u3002\u8be5\u7a0e\u6b3e\u53ef\u80fd\u6e90\u4e8e\u5df2\u5355\u72ec\u7533\u62a5\u4f46\u4e0d\u7b26\u5408\u9000\u7a0e\u6761\u4ef6\u7684\u6295\u8d44\u9879\u76ee\uff0c\u5e76\u5728\u8be5\u9879\u76ee\u6b63\u5f0f\u6295\u5165\u8fd0\u8425\u65f6\u7ed3\u8f6c\uff1b\u4e5f\u53ef\u80fd\u6e90\u4e8e\u5b50\u516c\u53f8\u505c\u6b62\u8fd0\u8425\u65f6\u4ea7\u751f\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7a0e\u6b3e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6307\u6807[39a]\u7684\u7533\u62a5\u65e8\u5728\u76d1\u6d4b\u548c\u6bd4\u8f83\u76f8\u5173\u5355\u4f4d\u4e4b\u95f4\u8f6c\u79fb\u7684\u589e\u503c\u7a0e\u91d1\u989d\uff0c\u4ece\u800c\u5e2e\u52a9\u7a0e\u52a1\u673a\u5173\u4e25\u683c\u63a7\u5236\u8fdb\u9879\u589e\u503c\u7a0e\u8bb0\u5f55\u548c\u6263\u9664\u7684\u51c6\u786e\u6027\uff0c\u9650\u5236\u4f01\u4e1a\u591a\u7533\u62a5\u53ef\u6263\u9664\u7a0e\u989d\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_nghia_vu_thue_GTGT_phai_nop_trong_ky\"><\/span><b>\u786e\u5b9a\u8be5\u671f\u95f4\u5e94\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u7a0e\u989d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">01\/GTGT \u8868\u683c\u4e2d\u7684\u6307\u6807 [40a] \u81f3 [43] \u5728\u76f4\u63a5\u786e\u5b9a\u4f01\u4e1a\u5e94\u7f34\u589e\u503c\u7a0e\u989d\u3001\u9000\u7a0e\u989d\u6216\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u95f4\u7684\u62b5\u6263\u989d\u65b9\u9762\u53d1\u6325\u7740\u7efc\u5408\u4f5c\u7528\u3002\u5728\u7533\u62a5\u8fd9\u7ec4\u6307\u6807\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6e05\u695a\u4e86\u89e3\u6bcf\u4e2a\u6307\u6807\u7684\u542b\u4e49\u3001\u9002\u7528\u6761\u4ef6\u4ee5\u53ca\u7533\u62a5\u8868\u5404\u5355\u5143\u683c\u4e4b\u95f4\u7684\u8ba1\u7b97\u5173\u7cfb\uff0c\u4ee5\u907f\u514d\u6df7\u6dc6\uff0c\u5c24\u5176\u662f\u5728\u62b5\u6d88\u6295\u8d44\u9879\u76ee\u6216\u7533\u8bf7\u9000\u7a0e\u7684\u60c5\u51b5\u4e0b\u3002\u4e0b\u8868\u5c06\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u8be6\u7ec6\u8bf4\u660e\u5982\u4f55\u786e\u5b9a\u548c\u4f7f\u7528\u6bcf\u4e2a\u6307\u6807\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u5728\u6700\u65b0\u7248 01\/GTGT 2026 \u8868\u683c\u4e2d\u7533\u62a5\u6307\u6807 [40a] \u2013 [43] \u7684\u8bf4\u660e\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5982\u4f55\u8bc6\u522b\u548c\u8bb0\u5f55<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">[40a] \u2013 \u8be5\u671f\u95f4\u5185\u4f01\u4e1a\u6d3b\u52a8\u5e94\u7f34\u7eb3\u7684\u589e\u503c\u7a0e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u53cd\u6620\u4e86\u7eb3\u7a0e\u671f\u5185\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u4ea7\u751f\u7684\u5e94\u7eb3\u7a0e\u589e\u503c\u7a0e\u989d\u3002\u8be5\u6307\u6807\u7531\u7a0e\u52a1\u7533\u62a5\u7cfb\u7edf\u6839\u636e\u76f8\u5173\u6307\u6807\u81ea\u52a8\u786e\u5b9a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u516c\u5f0f\uff1a[40a] = ([36] \u2013 [22] + [37] \u2013 [38] \u2013 [39a])<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u7ed3\u679c\u4e3a\u8d1f\u6570\uff0c\u5219\u8f93\u5165 0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">[40b] \u2013 \u6295\u8d44\u9879\u76ee\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u9002\u7528\u4e8e\u91c7\u7528\u6263\u9664\u6cd5\u7533\u62a5\u7eb3\u7a0e\u3001\u6295\u8d44\u9879\u76ee\u4f4d\u4e8e\u603b\u90e8\u6240\u5728\u5730\u533a\uff0c\u5e76\u5728\u6295\u8d44\u9636\u6bb5\u4e3a\u9879\u76ee\u5355\u72ec\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u4f01\u4e1a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u503c [40b] \u53d6\u81ea\u7533\u62a5\u8868 02\/GTGT \u7684\u6307\u6807 [28a]\u3001[28b]\uff0c\u4e14\u4e0d\u5f97\u8d85\u8fc7 [40a]\u3002\u5f3a\u5236\u6027\u6761\u4ef6\uff1a[40b] \u2264 [40a]\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">[40] \u2013 \u8be5\u671f\u95f4\u5e94\u7f34\u7eb3\u7684\u589e\u503c\u7a0e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u663e\u793a\u4e86\u4f01\u4e1a\u5728\u6263\u9664\u7b26\u5408\u6761\u4ef6\u7684\u91d1\u989d\u540e\uff0c\u5728\u8be5\u671f\u95f4\u5fc5\u987b\u5411\u56fd\u5bb6\u9884\u7b97\u7f34\u7eb3\u7684\u6700\u7ec8\u589e\u503c\u7a0e\u91d1\u989d\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7531\u516c\u5f0f [40] = [40a] \u2013 [40b] \u786e\u5b9a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0d\u5f97\u5c06\u5269\u4f59\u7684\u53ef\u62b5\u6263\u7a0e\u6b3e\u4ece\u4e0b\u4e00\u671f\u6263\u9664\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">[41] \u2013 \u672c\u671f\u95f4\u589e\u503c\u7a0e\u672a\u5168\u989d\u62b5\u6263<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u53cd\u6620\u4e86\u8be5\u671f\u95f4\u8fdb\u9879\u589e\u503c\u7a0e\u8d85\u8fc7\u9500\u9879\u589e\u503c\u7a0e\u7684\u91d1\u989d\uff0c\u8be5\u91d1\u989d\u5c1a\u672a\u5b8c\u5168\u6263\u9664\uff0c\u53ef\u4ee5\u8fdb\u884c\u8fdb\u4e00\u6b65\u5904\u7406\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ba1\u7b97\u516c\u5f0f\uff1a([36] \u2013 [22] + [37] \u2013 [38] \u2013 [39a]) \u2264 0\u3002\u5982\u679c\u7ed3\u679c\u4e3a\u8d1f\u6570\uff0c\u8f6f\u4ef6\u5c06\u663e\u793a\u4e00\u4e2a\u6b63\u6570\u3002\u5f53\u5b58\u5728 [41] \u65f6\uff0c[40] \u4e0d\u4f1a\u51fa\u73b0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">[42] \u2013 \u7533\u8bf7\u589e\u503c\u7a0e\u9000\u7a0e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u7b26\u5408\u7a0e\u6cd5\u89c4\u5b9a\u7684\u6761\u4ef6\uff0c\u5219\u8bb0\u5f55\u4f01\u4e1a\u5728\u671f\u95f4\u5185\u4e3b\u52a8\u7533\u8bf7\u9000\u8fd8\u7684\u672a\u62b5\u6263\u589e\u503c\u7a0e\u91d1\u989d\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u503c [42] \u2264 [41]\u3002\u5982\u679c\u7533\u62a5\u4e86\u6b64\u6307\u6807\uff0c\u4f01\u4e1a\u9700\u8981\u63d0\u4ea4\u76f8\u5173\u8d44\u6599\u548c\u9000\u7a0e\u7533\u8bf7\u51fd\u3002\u7533\u8bf7\u9000\u7a0e\u91d1\u989d\u4e0d\u53ef\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">[43] \u2013 \u4ecd\u53ef\u62b5\u6263\u7684\u589e\u503c\u7a0e\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u95f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8fd9\u8868\u793a\u6263\u9664\u5df2\u7533\u8bf7\u9000\u7a0e\u7684\u91d1\u989d\u540e\uff0c\u5269\u4f59\u7684\u589e\u503c\u7a0e\u91d1\u989d\u5c1a\u672a\u5b8c\u5168\u6263\u9664\uff0c\u8be5\u91d1\u989d\u5c06\u7ed3\u8f6c\u5230\u4e0b\u4e00\u671f\u7ee7\u7eed\u6263\u9664\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ba1\u7b97\u516c\u5f0f\uff1a[43] = [41] \u2013 [42]\u3002\u8be5\u6570\u636e\u5c06\u4f20\u9012\u81f3\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u7533\u62a5\u671f\u7684\u6307\u6807[22]\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">[40a] \u81f3 [43] \u9879\u6307\u6807\u5bc6\u5207\u76f8\u5173\uff0c\u7531\u8f6f\u4ef6\u6839\u636e\u7533\u62a5\u7684\u4f1a\u8ba1\u6570\u636e\u81ea\u52a8\u8ba1\u7b97\u3002\u7136\u800c\uff0c\u4f1a\u8ba1\u4eba\u5458\u4ecd\u9700\u4ed4\u7ec6\u6838\u67e5\u5404\u9879\u6307\u6807\u7684\u5177\u4f53\u9002\u7528\u6761\u4ef6\uff0c\u5c24\u5176\u662f\u5728\u62b5\u6d88\u6295\u8d44\u9879\u76ee\u6216\u7533\u8bf7\u9000\u7a0e\u7684\u60c5\u51b5\u4e0b\uff0c\u4ee5\u786e\u4fdd\u6570\u636e\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u60c5\u51b5\u5e76\u7b26\u5408\u73b0\u884c\u6cd5\u89c4\u3002\u4e86\u89e3\u5404\u9879\u6307\u6807\u7684\u771f\u6b63\u542b\u4e49\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9519\u8bef\uff0c\u907f\u514d\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\uff0c\u5e76\u79ef\u6781\u4e3b\u52a8\u5730\u8fdb\u884c\u7a0e\u52a1\u7ed3\u7b97\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6240\u6709\u4f01\u4e1a\u800c\u8a00\uff0c\u57282026\u5e74\u66f4\u65b0\u5e76\u6b63\u786e\u5b9e\u65bd\u6700\u65b0\u768401\/GTGT\u8868\u683c\uff082026\u7248\uff09\u81f3\u5173\u91cd\u8981\u3002\u968f\u77402024\u5e74\u589e\u503c\u7a0e\u6cd5\u548c\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9881\u5e03\uff0c\u653f\u5e9c\u6784\u5efa\u4e86\u4e00\u4e2a\u66f4\u52a0\u900f\u660e\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u540c\u65f6\u4e5f\u5bf9\u7eb3\u7a0e\u4eba\u7684\u5408\u89c4\u6027\u63d0\u51fa\u4e86\u66f4\u9ad8\u7684\u8981\u6c42\u3002\u5e0c\u671b\u672c\u6587\u80fd\u591f\u4e3a\u60a8\u63d0\u4f9b\u5168\u9762\u7684\u6982\u8ff0\u548c\u6700\u5b9e\u7528\u7684\u6307\u5bfc\uff0c\u5e2e\u52a9\u60a8\u81ea\u4fe1\u5730\u5b8c\u6210\u5373\u5c06\u5230\u6765\u7684\u7eb3\u7a0e\u7ed3\u7b97\u671f\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u7f16\u8f91\u59d4\u5458\u4f1a<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>\u6700\u65b0\u7248 01\/GTGT \u8868\u683c (2026) \u662f\u91c7\u7528\u6263\u9664\u6cd5\u7684\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4\u7684\u589e\u503c\u7a0e\u7533\u62a5\u8868\uff0c\u8be5\u8868\u683c\u662f\u6839\u636e 2024 \u5e74\u589e\u503c\u7a0e\u6cd5\u548c\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\u800c\u5236\u5b9a\u7684\u3002\u6b63\u786e\u7406\u89e3\u8be5\u8868\u683c\u3001\u5176\u6cd5\u5f8b\u4f9d\u636e\u4ee5\u53ca\u5982\u4f55\u8ba1\u7b97\u7a0e\u6b3e\u81f3\u5173\u91cd\u8981 [\u2026]<\/p>","protected":false},"author":4,"featured_media":7339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7336"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7336\/revisions"}],"predecessor-version":[{"id":7655,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7336\/revisions\/7655"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7339"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}