{"id":1094,"date":"2025-05-09T15:27:59","date_gmt":"2025-05-09T08:27:59","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=64"},"modified":"2025-08-05T10:12:33","modified_gmt":"2025-08-05T03:12:33","slug":"ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/","title":{"rendered":"K\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi Chi nh\u00e1nh ngo\u00e0i t\u1ec9nh: K\u00ea khai ri\u00eang hay chung v\u1edbi c\u00f4ng ty m\u1eb9?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 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\">\u7d22\u5f15<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Quy_dinh_ke_khai_thue_GTGT_doi_voi_Cong_ty_hach_toan_tap_trung\" >Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi C\u00f4ng ty h\u1ea1ch to\u00e1n t\u1eadp trung<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Quy_dinh_ke_khai_thue_GTGT_doi_voi_Chi_nhanh_tu_ban_hang\" >Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi Chi nh\u00e1nh t\u1ef1 b\u00e1n h\u00e0ng<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te-2\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Ke_khai_thue_GTGT_voi_Hop_dong_hop_tac_kinh_doanh\" >K\u00ea khai thu\u1ebf GTGT v\u1edbi H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Luu_y_khi_thuc_hien_va_hau_qua_neu_ke_khai_sai\" >L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n v\u00e0 h\u1eadu qu\u1ea3 n\u1ebfu k\u00ea khai sai<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Mot_so_vi_du_xu_phat_thuong_gap\" >M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 x\u1eed ph\u1ea1t th\u01b0\u1eddng g\u1eb7p:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><\/li><\/ul><\/nav><\/div>\n<h3 id=\"ftoc-heading-1\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ke_khai_thue_GTGT_doi_voi_Cong_ty_hach_toan_tap_trung\"><\/span><b>Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi C\u00f4ng ty h\u1ea1ch to\u00e1n t\u1eadp trung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf, trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty chuy\u1ec3n sang m\u00f4 h\u00ecnh h\u1ea1ch to\u00e1n t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, c\u00f4ng ty c\u00f3 th\u1ec3 khai thu\u1ebf GTGT t\u1eadp trung cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c chi nh\u00e1nh, k\u1ec3 c\u1ea3 c\u00e1c chi nh\u00e1nh \u1edf t\u1ec9nh kh\u00e1c. Tuy nhi\u00ean, c\u00f4ng ty c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra<\/b>\u00a0cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a chi nh\u00e1nh.<br \/>\n<b>\u0110\u1ea3m b\u1ea3o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b>\u00a0cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh.<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, c\u00f4ng ty ph\u1ea3i\u00a0<b>ph\u00e2n b\u1ed5 thu\u1ebf GTGT cho \u0111\u1ecba ph\u01b0\u01a1ng<\/b>\u00a0n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<b>\u0110i\u1ec1u 12, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-65\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2025\/05\/Ke-khai-thue-GTGT-doi-voi-Chi-nhanh-ngoai-tinh-Ke-khai-rieng-hay-chung-voi-cong-ty-me.png\" alt=\"\" width=\"768\" height=\"576\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>N\u1ebfu c\u00f4ng ty m\u1eb9 c\u00f3 chi nh\u00e1nh t\u1ea1i t\u1ec9nh B v\u00e0 c\u00e1c chi nh\u00e1nh n\u00e0y \u0111\u1ec1u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u00f4ng ty m\u1eb9 ph\u00e1t h\u00e0nh, c\u00f4ng ty c\u00f3 th\u1ec3 khai thu\u1ebf chung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf cho t\u1ec9nh B n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n<h3 id=\"ftoc-heading-2\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ke_khai_thue_GTGT_doi_voi_Chi_nhanh_tu_ban_hang\"><\/span><b>Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi Chi nh\u00e1nh t\u1ef1 b\u00e1n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u00e1i ng\u01b0\u1ee3c v\u1edbi m\u00f4 h\u00ecnh h\u1ea1ch to\u00e1n t\u1eadp trung, n\u1ebfu chi nh\u00e1nh tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do chi nh\u00e1nh \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, chi nh\u00e1nh s\u1ebd ph\u1ea3i\u00a0<b>t\u1ef1 h\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o<\/b>\u00a0c\u1ee7a m\u00ecnh. Khi \u0111\u00f3, chi nh\u00e1nh s\u1ebd\u00a0<b>khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp chi nh\u00e1nh<\/b>.<\/p>\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 chi nh\u00e1nh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf ri\u00eang bi\u1ec7t t\u1ea1i c\u01a1 quan thu\u1ebf c\u1ee7a t\u1ec9nh n\u01a1i chi nh\u00e1nh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te-2\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>M\u1ed9t chi nh\u00e1nh t\u1ea1i t\u1ec9nh C, n\u1ebfu t\u1ef1 b\u00e1n h\u00e0ng v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do chi nh\u00e1nh ph\u00e1t h\u00e0nh, s\u1ebd c\u1ea7n khai thu\u1ebf ri\u00eang v\u00e0 n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf c\u1ee7a t\u1ec9nh C.<\/p>\n<h3 id=\"ftoc-heading-3\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_voi_Hop_dong_hop_tac_kinh_doanh\"><\/span><b>K\u00ea khai thu\u1ebf GTGT v\u1edbi H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) v\u1edbi t\u1ed5 ch\u1ee9c nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n ri\u00eang, c\u00f4ng ty s\u1ebd ph\u1ea3i\u00a0<b>k\u00ea khai ri\u00eang thu\u1ebf GTGT<\/b>\u00a0c\u1ee7a h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>C\u00f4ng ty c\u1ea7n l\u01b0u \u00fd r\u1eb1ng, d\u00f9 chi nh\u00e1nh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n ri\u00eang, nh\u01b0ng v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h3 id=\"ftoc-heading-4\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_thuc_hien_va_hau_qua_neu_ke_khai_sai\"><\/span><b>L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n v\u00e0 h\u1eadu qu\u1ea3 n\u1ebfu k\u00ea khai sai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT cho chi nh\u00e1nh ngo\u00e0i t\u1ec9nh. Vi\u1ec7c k\u00ea khai sai ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng, bao g\u1ed3m h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Theo\u00a0<b>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b>, n\u1ebfu doanh nghi\u1ec7p k\u00ea khai sai, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u1eeb\u00a0<b>2-5 tri\u1ec7u \u0111\u1ed3ng<\/b>\u00a0t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Mot_so_vi_du_xu_phat_thuong_gap\"><\/span><b>M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 x\u1eed ph\u1ea1t th\u01b0\u1eddng g\u1eb7p:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">Doanh nghi\u1ec7p k\u00ea khai sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c kh\u00f4ng ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u00fang theo quy \u0111\u1ecbnh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo c\u00e1c m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125.<\/li>\n<li aria-level=\"1\">N\u1ebfu c\u00f3 h\u00e0nh vi c\u1ed1 \u00fd gian l\u1eadn trong k\u00ea khai thu\u1ebf, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 cao h\u01a1n v\u00e0 s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn c\u1ee7a c\u00f4ng ty.<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00f3m l\u1ea1i, vi\u1ec7c k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi chi nh\u00e1nh ngo\u00e0i t\u1ec9nh ph\u1ee5 thu\u1ed9c v\u00e0o m\u00f4 h\u00ecnh h\u1ea1ch to\u00e1n c\u1ee7a c\u00f4ng ty v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf chung hay ri\u00eang cho t\u1eebng t\u00ecnh hu\u1ed1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n<p>\u0110\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf l\u00e0 r\u1ea5t quan tr\u1ecdng. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh m\u00f4 h\u00ecnh k\u00ea khai thu\u1ebf c\u1ee7a m\u00ecnh v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c b\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p><b>Ngu\u1ed3n tham kh\u1ea3o<\/b>:<\/p>\n<ul>\n<li aria-level=\"1\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, ng\u00e0y 29\/09\/2021, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/li>\n<li aria-level=\"1\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, ng\u00e0y 19\/10\/2020, quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi C\u00f4ng ty h\u1ea1ch to\u00e1n t\u1eadp trung Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf, trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty chuy\u1ec3n sang m\u00f4 h\u00ecnh h\u1ea1ch to\u00e1n t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, c\u00f4ng ty c\u00f3 th\u1ec3 khai thu\u1ebf GTGT t\u1eadp trung cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c chi nh\u00e1nh, k\u1ec3 c\u1ea3 c\u00e1c chi nh\u00e1nh \u1edf t\u1ec9nh kh\u00e1c. Tuy nhi\u00ean, c\u00f4ng ty c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: Xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra\u00a0cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a chi nh\u00e1nh. \u0110\u1ea3m b\u1ea3o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh. Ngo\u00e0i ra, c\u00f4ng ty [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/1094","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=1094"}],"version-history":[{"count":1,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/1094\/revisions"}],"predecessor-version":[{"id":1696,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/1094\/revisions\/1696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/1687"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=1094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=1094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=1094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}