{"id":5214,"date":"2021-10-18T10:15:15","date_gmt":"2021-10-18T03:15:15","guid":{"rendered":"https:\/\/tino.org\/?p=5214"},"modified":"2025-06-11T15:32:36","modified_gmt":"2025-06-11T08:32:36","slug":"thue-gia-tri-gia-tang-duoc-khau-tru-la-gi","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/thue-gia-tri-gia-tang-duoc-khau-tru-la-gi\/","title":{"rendered":"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec? Ph\u01b0\u01a1ng th\u1ee9c t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb"},"content":{"rendered":"\n

Khi mua s\u1eafm h\u00e0ng h\u00f3a hay s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5, b\u1ea1n th\u01b0\u1eddng th\u1ea5y trong h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u00ednh k\u00e8m ph\u00ed VAT (Value Addex Tax: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng – GTGT). Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u r\u00f5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec. Qua b\u00e0i vi\u1ebft n\u00e0y, Tino Group s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 thu\u1eadt ng\u1eef n\u00e0y.<\/strong>\n<\/p>\n\n\n\n

<\/a>T\u00ecm hi\u1ec3u v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/h2>\n\n\n\n

<\/a>Th\u1ebf n\u00e0o l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng?<\/strong><\/h3>\n\n\n\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT<\/strong>, t\u00ean ti\u1ebfng Anh: Value Addex Tax<\/strong>) l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c thu th\u00eam d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, v\u1eadn chuy\u1ec3n \u0111\u1ebfn tay ng\u01b0\u1eddi d\u00f9ng. V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a> \u0111\u00f3ng vai tr\u00f2 l\u00e0 trung gian thu v\u00e0 n\u1ed9p thu\u1ebf. Trong khi \u0111\u00f3, ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. <\/p>\n\n\n\n

\"thue-gia-tri-gia-tang-duoc-khau-tru-la-gi\"<\/figure><\/div>\n\n\n\n

\n Tuy nhi\u00ean, thu\u1ebf GTGT ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u00f4ng \u00e1p d\u1ee5ng tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.\n<\/p>\n\n\n\n

<\/a>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n

\n Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf hi\u1ec7n nay. Trong \u0111\u00f3, ch\u1ee7 th\u1ec3 s\u1ebd kh\u00f4ng n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp, m\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ea7n n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o c\u00e1c kho\u1ea3n ph\u00ed mua h\u00e0ng ho\u1eb7c thu nh\u1eadp c\u1ee7a h\u1ecd. \n<\/p>\n\n\n\n

\n V\u00ec v\u1eady, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 vi\u1ec7c doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ea7n ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean hi\u1ec7u s\u1ed1 c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.\n<\/p>\n\n\n\n

\n Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, doanh nghi\u1ec7p b\u1ea1n mua m\u1ed9t s\u1ea3n ph\u1ea9m s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho s\u1ea3n ph\u1ea9m \u0111\u00f3 (Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/em>). Sau \u0111\u00f3, doanh nghi\u1ec7p b\u1ea1n b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u00f3 cho ch\u1ee7 th\u1ec3 kh\u00e1c, ng\u01b0\u1eddi \u0111\u00f3 s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf GTGT t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m (Thu\u1ebf GTGT \u0111\u1ea7u ra<\/em>).\n<\/p>\n\n\n\n

\"thue-gia-tri-gia-tang-duoc-khau-tru-la-gi\"<\/figure><\/div>\n\n\n\n

\n V\u1eady: S\u1ed1 thu\u1ebf GTGT doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra – Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/strong>\n<\/p>\n\n\n\n

\n Tr\u00ean th\u1ef1c t\u1ebf, thu\u1ebf GTGT s\u1ebd \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cu\u1ed1i c\u00f9ng. Ho\u1ea1t \u0111\u1ed9ng thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u1eb7p l\u1ea1i vi\u1ec7c thu thu\u1ebf tr\u00ean c\u00f9ng m\u1ed9t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5.\n<\/p>\n\n\n\n

V\u00ed d\u1ee5<\/em>: Doanh nghi\u1ec7p nh\u1eadp l\u00f4 qu\u1ea7n \u00e1o c\u00f3 gi\u00e1 tr\u1ecb 100 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf VAT l\u00e0 10%. Khi \u0111\u00f3, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o s\u1ebd l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu doanh nghi\u1ec7p xu\u1ea5t l\u00f4 qu\u1ea7n \u00e1o v\u1edbi gi\u00e1 150 tri\u1ec7u \u0111\u1ed3ng th\u00ec ng\u01b0\u1eddi mua s\u1ebd ch\u1ecbu thu\u1ebf GTGT l\u00e0 15 tri\u1ec7u \u0111\u1ed3ng.\n<\/p>\n\n\n\n

\n V\u1eady: Thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch = 15 tri\u1ec7u – 10 tri\u1ec7u = 5 tri\u1ec7u<\/strong>. \u0110\u00e2y ch\u00ednh l\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\n<\/p>\n\n\n\n

<\/a>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/h3>\n\n\n\n
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