{"id":90801,"date":"2024-04-11T16:08:00","date_gmt":"2024-04-11T09:08:00","guid":{"rendered":"https:\/\/wiki.tino.org\/?p=90801"},"modified":"2025-06-11T15:24:14","modified_gmt":"2025-06-11T08:24:14","slug":"thue-vat-la-gi","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/thue-vat-la-gi\/","title":{"rendered":"Thu\u1ebf VAT l\u00e0 g\u00ec? B\u1eadt m\u00ed c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf VAT chu\u1ea9n x\u00e1c nh\u1ea5t 2024"},"content":{"rendered":"\n<p><strong>B\u1ea1n \u0111\u00e3 bao gi\u1edd th\u1eafc m\u1eafc, t\u1ea1i sao gi\u00e1 b\u00e1n m\u1ed9t s\u1ea3n ph\u1ea9m l\u1ea1i cao h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a n\u00f3? L\u00fd do ch\u00ednh l\u00e0 b\u1edfi thu\u1ebf VAT &#8211; m\u1ed9t lo\u1ea1i <a href=\"https:\/\/tino.vn\/blog\/phan-mem-doc-to-khai-xml-cua-thue-mien-phi\/\" target=\"_blank\" data-type=\"post\" data-id=\"60250\" rel=\"noreferrer noopener\">thu\u1ebf<\/a> ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia, bao g\u1ed3m c\u1ea3 Vi\u1ec7t Nam. V\u1eady c\u1ee5 th\u1ec3 thu\u1ebf VAT l\u00e0 g\u00ec? B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i m\u00e3 b\u00ed \u1ea9n v\u1ec1 thu\u1ebf VAT, t\u1eeb kh\u00e1i ni\u1ec7m, c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n \u0111\u1ebfn nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3.<\/strong><\/p>\n\n\n\n<h2 id=\"Thu\u1ebf_VAT_l\u00e0_g\u00ec?\"><a id=\"post-90801-_chlrs4rqo772\"><\/a><strong>Thu\u1ebf VAT l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<h3 id=\"\u0110\u1ecbnh_ngh\u0129a_thu\u1ebf_VAT_\"><a id=\"post-90801-_6wype0oj0byj\"><\/a><strong>\u0110\u1ecbnh ngh\u0129a thu\u1ebf VAT <\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf VAT (vi\u1ebft t\u1eaft c\u1ee7a <strong>Value Added Tax<\/strong>) hay c\u00f2n g\u1ecdi l\u00e0 <strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/strong>, l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng.<\/p>\n\n\n\n<p>Gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 tr\u1ecb do m\u1ed7i kh\u00e2u trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1o ra, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng hi\u1ec7u s\u1ed1 gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau khi ho\u00e0n th\u00e0nh v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra n\u00f3.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-1.webp\" alt=\"thue-vat-la-gi\" class=\"wp-image-90812\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-1.webp 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-1-300x161.webp 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>Thu\u1ebf VAT l\u00e0 g\u00ec?<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"C\u00e1c_\u0111\u1ed1i_t\u01b0\u1ee3ng_ch\u1ecbu_thu\u1ebf,_kh\u00f4ng_ch\u1ecbu_thu\u1ebf_v\u00e0_c\u00e1c_m\u1ee9c_thu\u1ebf_xu\u1ea5t_thu\u1ebf_VAT\"><a id=\"post-90801-_js2x4iu4wkkc\"><\/a><strong>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c m\u1ee9c thu\u1ebf xu\u1ea5t thu\u1ebf VAT<\/strong><\/h3>\n\n\n\n<h4 id=\"C\u00e1c_\u0111\u1ed1i_t\u01b0\u1ee3ng_ch\u1ecbu_thu\u1ebf\"><a id=\"post-90801-_72n2tplap2ou\"><\/a><strong>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/strong> Bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf VAT theo quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/docs.google.com\/document\/d\/1mkVdrENHoRNhCfluDc0WU5SzIK3un9QV\/edit?usp=drive_link&amp;ouid=106440387126334565343&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Lu\u1eadt Thu\u1ebf VAT 2008<\/a>.<\/li>\n\n\n\n<li><strong>Ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng:<\/strong> L\u00e0 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf VAT \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u00e1 nh\u00e2n, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-2.webp\" alt=\"cac-doi-tuong-chiu-thue-khong-chiu-thue-va-cac-muc-thue-xuat-thue-vat\" class=\"wp-image-90813\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-2.webp 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-2-300x161.webp 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c m\u1ee9c thu\u1ebf xu\u1ea5t thu\u1ebf VAT<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 id=\"C\u00e1c_m\u1ee9c_thu\u1ebf_xu\u1ea5t_thu\u1ebf_VAT\"><a id=\"post-90801-_g7nvyzprapnq\"><\/a><strong>C\u00e1c m\u1ee9c thu\u1ebf xu\u1ea5t thu\u1ebf VAT<\/strong><\/h4>\n\n\n\n<p>C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 8 Lu\u1eadt VAT 2008 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf VAT s\u1eeda \u0111\u1ed5i n\u0103m 2013, \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf VAT, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2016, \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014) v\u00e0 Ngh\u1ecb quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf VAT, c\u00f3 3 m\u1ee9c thu\u1ebf su\u1ea5t nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>M\u1ee9c 0%:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u: <\/strong>Bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/li>\n\n\n\n<li><strong>Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u1edf trong khu phi thu\u1ebf quan:<\/strong> Bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c trong khu phi thu\u1ebf quan.<\/li>\n\n\n\n<li><strong>V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf: <\/strong>Bao g\u1ed3m v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam, ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/li>\n\n\n\n<li><strong>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf VAT khi xu\u1ea5t kh\u1ea9u: <\/strong>Bao g\u1ed3m c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT khi xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf VAT.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-3.webp\" alt=\"muc-thue-vat-0%\" class=\"wp-image-90814\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-3.webp 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-3-300x161.webp 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\">M\u1ee9c thu\u1ebf VAT 0%<\/figcaption><\/figure>\n<\/div>\n\n\n<p><strong>M\u1ee9c 5%:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1eefa v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m t\u1eeb s\u1eefa<\/li>\n\n\n\n<li>Th\u1ef1c ph\u1ea9m (g\u1ea1o, m\u00ec, ph\u1edf, b\u00e1nh m\u00ec, th\u1ecbt, c\u00e1, rau, qu\u1ea3&#8230;)<\/li>\n\n\n\n<li>N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 y t\u1ebf<\/li>\n\n\n\n<li>Nh\u00e0 \u1edf x\u00e3 h\u1ed9i<\/li>\n\n\n\n<li>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh<\/li>\n<\/ul>\n\n\n\n<p><strong>M\u1ee9c 10%:<\/strong><\/p>\n\n\n\n<p>\u00c1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%, 5% ho\u1eb7c 8%.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, ch\u00ednh ph\u1ee7 \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=209338\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Ngh\u1ecb quy\u1ebft 110\/2023\/QH15<\/a> v\u1ec1 vi\u1ec7c gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf VAT trong n\u0103m 2024. Theo \u0111\u00f3, m\u1ee9c thu\u1ebf su\u1ea5t VAT s\u1ebd gi\u1ea3m t\u1eeb 10% xu\u1ed1ng c\u00f2n 8% \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p>Ch\u00ednh s\u00e1ch n\u00e0y \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2024 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/06\/2024, nh\u1eb1m m\u1ee5c ti\u00eau h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng, gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed trong b\u1ed1i c\u1ea3nh kinh t\u1ebf g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vi\u1ec5n th\u00f4ng<\/li>\n\n\n\n<li>C\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/li>\n\n\n\n<li>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m<\/li>\n\n\n\n<li>Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li>\n\n\n\n<li>Kim lo\u1ea1i<\/li>\n\n\n\n<li>S\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n<\/li>\n\n\n\n<li>S\u1ea3n ph\u1ea9m khai kho\u00e1ng (tr\u1eeb khai th\u00e1c than)<\/li>\n\n\n\n<li>Than c\u1ed1c<\/li>\n\n\n\n<li>D\u1ea7u m\u1ecf tinh ch\u1ebf<\/li>\n\n\n\n<li>S\u1ea3n ph\u1ea9m h\u00f3a ch\u1ea5t<\/li>\n\n\n\n<li>S\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-7.webp\" alt=\"muc-10%-ap-dung-cho-hau-het-cac-hang-hoa-va-dich-vu-con-lai-khong-thuoc-cac-truong-hop-ap-dung-muc-thue-suat-0%-5%-hoac-8%\" class=\"wp-image-90815\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-7.webp 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-7-300x161.webp 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\">M\u1ee9c 10% \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%, 5% ho\u1eb7c 8%.<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 id=\"\u0110\u1ed1i_t\u01b0\u1ee3ng_kh\u00f4ng_ch\u1ecbu_thu\u1ebf_VAT\"><a id=\"post-90801-_1pl8b99weqzk\"><\/a><strong>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT<\/strong><\/h4>\n\n\n\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf VAT v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, c\u00f3 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m: <\/strong>Bao g\u1ed3m c\u00e1c lo\u1ea1i g\u1ea1o, n\u1ebfp, t\u1ebb, m\u00ec, ph\u1edf, b\u00e1nh m\u00ec, th\u1ecbt, c\u00e1, rau, qu\u1ea3,&#8230;<\/li>\n\n\n\n<li><strong>D\u1ecbch v\u1ee5 y t\u1ebf: <\/strong>Bao g\u1ed3m kh\u00e1m ch\u1eefa b\u1ec7nh, thu\u1ed1c men, d\u1ee5ng c\u1ee5 y t\u1ebf,&#8230;<\/li>\n\n\n\n<li><strong>D\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c:<\/strong> Bao g\u1ed3m h\u1ecdc ph\u00ed, s\u00e1ch gi\u00e1o khoa, d\u1ee5ng c\u1ee5 h\u1ecdc t\u1eadp,&#8230;<\/li>\n\n\n\n<li><strong>V\u00e0ng mi\u1ebfng:<\/strong> Bao g\u1ed3m v\u00e0ng mi\u1ebfng SJC, v\u00e0ng nh\u1eabn,&#8230;<\/li>\n\n\n\n<li><strong>Ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 \u1edf:<\/strong> Bao g\u1ed3m cho thu\u00ea nh\u00e0 \u1edf \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch c\u00e1 nh\u00e2n, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh.<\/li>\n\n\n\n<li><strong>Ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o:<\/strong> Bao g\u1ed3m c\u00e1c d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o do c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng th\u1ef1c hi\u1ec7n.<\/li>\n\n\n\n<li><strong>D\u1ecbch v\u1ee5 y t\u1ebf: <\/strong>Bao g\u1ed3m c\u00e1c d\u1ecbch v\u1ee5 y t\u1ebf do c\u00e1c c\u01a1 s\u1edf y t\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng th\u1ef1c hi\u1ec7n.<\/li>\n\n\n\n<li><strong>D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng:<\/strong> Bao g\u1ed3m v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe bu\u00fdt, xe kh\u00e1ch,&#8230;<\/li>\n\n\n\n<li><strong>D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng: <\/strong>Bao g\u1ed3m d\u1ecbch v\u1ee5 g\u1eedi th\u01b0, chuy\u1ec3n ph\u00e1t nhanh, d\u1ecbch v\u1ee5 \u0111i\u1ec7n tho\u1ea1i, internet,&#8230;<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u00e1 nh\u00e2n c\u00f3 m\u1ee9c doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf VAT trong n\u0103m kh\u00f4ng qu\u00e1 2 t\u1ef7 \u0111\u1ed3ng:<\/li>\n\n\n\n<li>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT ho\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t VAT 0% theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf VAT.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"T\u1ea7m_quan_tr\u1ecdng_c\u1ee7a_thu\u1ebf_VAT_\u0111\u1ed1i_v\u1edbi_s\u1ef1_ph\u00e1t_tri\u1ec3n_c\u1ee7a_qu\u1ed1c_gia\"><a id=\"post-90801-_ugmjg62n4qwj\"><\/a><strong>T\u1ea7m quan tr\u1ecdng c\u1ee7a thu\u1ebf VAT \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a qu\u1ed1c gia<\/strong><\/h2>\n\n\n\n<h3 id=\"Ngu\u1ed3n_thu_ng\u00e2n_s\u00e1ch\"><a id=\"post-90801-_m83eljvqr5ep\"><\/a><strong>Ngu\u1ed3n thu ng\u00e2n s\u00e1ch<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf VAT l\u00e0 ngu\u1ed3n thu quan tr\u1ecdng, \u1ed5n \u0111\u1ecbnh v\u00e0 chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ngu\u1ed3n thu t\u1eeb thu\u1ebf VAT gi\u00fap Nh\u00e0 n\u01b0\u1edbc c\u00f3 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 \u0111\u1ea7u t\u01b0 cho c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 gi\u00e1o d\u1ee5c, y t\u1ebf, an ninh qu\u1ed1c ph\u00f2ng, giao th\u00f4ng, h\u1ea1 t\u1ea7ng,&#8230; g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i.<\/p>\n\n\n\n<h3 id=\"Khuy\u1ebfn_kh\u00edch_s\u1ea3n_xu\u1ea5t,_kinh_doanh\"><a id=\"post-90801-_d4pnabz3q8gp\"><\/a><strong>Khuy\u1ebfn kh\u00edch s\u1ea3n xu\u1ea5t, kinh doanh<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf VAT t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng trong kinh doanh, khuy\u1ebfn kh\u00edch c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, minh b\u1ea1ch. \u0110\u1ed3ng th\u1eddi, lo\u1ea1i thu\u1ebf n\u00e0y c\u00f2n gi\u00fap gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh cho doanh nghi\u1ec7p do \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-8.webp\" alt=\"khuyen-khich-san-xuat-kinh-doanh\" class=\"wp-image-90816\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-8.webp 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-8-300x161.webp 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\">Khuy\u1ebfn kh\u00edch s\u1ea3n xu\u1ea5t, kinh doanh<\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"Khuy\u1ebfn_kh\u00edch_xu\u1ea5t_kh\u1ea9u,_h\u1ea1n_ch\u1ebf_nh\u1eadp_kh\u1ea9u\"><a id=\"post-90801-_yl2nnx4jhwzx\"><\/a><strong>Khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u, h\u1ea1n ch\u1ebf nh\u1eadp kh\u1ea9u<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf VAT \u0111\u00e1nh v\u00e0o gi\u00e1 tr\u1ecb ti\u00eau d\u00f9ng, do v\u1eady s\u1ebd khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc thay v\u00ec nh\u1eadp kh\u1ea9u. Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf VAT c\u0169ng gi\u00fap c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea1nh tranh h\u01a1n tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n<h3 id=\"H\u1ed7_tr\u1ee3_h\u1ed9i_nh\u1eadp_qu\u1ed1c_t\u1ebf\"><a id=\"post-90801-_1eitz1pb21fw\"><\/a><strong>H\u1ed7 tr\u1ee3 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf<\/strong><\/h3>\n\n\n\n<p>Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf VAT ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, gi\u00fap Vi\u1ec7t Nam h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. Do \u0111\u00f3, thu\u1ebf VAT \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng gi\u00fap t\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a h\u00e0ng h\u00f3a Vi\u1ec7t Nam tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-4.webp\" alt=\"ho-tro-hoi-nhap-quoc-te\" class=\"wp-image-90817\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-4.webp 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-4-300x161.webp 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\">H\u1ed7 tr\u1ee3 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf<\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"Qu\u1ea3n_l\u00fd_kinh_t\u1ebf\"><a id=\"post-90801-_7cshden5bqdu\"><\/a><strong>Qu\u1ea3n l\u00fd kinh t\u1ebf<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf VAT l\u00e0 c\u00f4ng c\u1ee5 hi\u1ec7u qu\u1ea3 \u0111\u1ec3 Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd gi\u00e1 c\u1ea3 th\u1ecb tr\u01b0\u1eddng, ch\u1ed1ng l\u1ea1m ph\u00e1t. Th\u00f4ng qua lo\u1ea1i thu\u1ebf n\u00e0y, Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ed1ng gian l\u1eadn thu\u1ebf, th\u1ea5t thu ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n<h3 id=\"Th\u00fac_\u0111\u1ea9y_th\u1ef1c_hi\u1ec7n_ch\u1ebf_\u0111\u1ed9_h\u1ea1ch_to\u00e1n,_s\u1eed_d\u1ee5ng_h\u00f3a_\u0111\u01a1n\"><a id=\"post-90801-_clci6vqj35k0\"><\/a><strong>Th\u00fac \u0111\u1ea9y th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n\n\n\n<p>Thu\u1ebf VAT bu\u1ed9c c\u00e1c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, gi\u00fap t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<h2 id=\"H\u01b0\u1edbng_d\u1eabn_c\u00e1ch_t\u00ednh_thu\u1ebf_VAT_theo_c\u00e1c_ph\u01b0\u01a1ng_ph\u00e1p_ph\u1ed5_bi\u1ebfn\"><a id=\"post-90801-_orlmasbu2l3u\"><\/a><strong>H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf VAT theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn<\/strong><\/h2>\n\n\n\n<h3 id=\"C\u00e1ch_t\u00ednh_thu\u1ebf_VAT_\u0111\u1ed1i_v\u1edbi_ph\u01b0\u01a1ng_ph\u00e1p_kh\u1ea5u_tr\u1eeb_thu\u1ebf\"><a id=\"post-90801-_5tpd9myquz7h\"><\/a><strong>C\u00e1ch t\u00ednh thu\u1ebf VAT \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf VAT ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>C\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/li>\n\n\n\n<li>\u0110\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf (tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh).<\/li>\n<\/ul>\n\n\n\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 10 Lu\u1eadt thu\u1ebf VAT 2008 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Kho\u1ea3n 4 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf VAT s\u1eeda \u0111\u1ed5i n\u0103m 2013), c\u00e1ch t\u00ednh thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb nh\u01b0 sau:<\/p>\n\n\n\n<p>S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u ra &#8211; S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u ra:<\/strong> L\u00e0 s\u1ed1 thu\u1ebf VAT \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: <\/strong>L\u00e0 s\u1ed1 thu\u1ebf VAT \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p, \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh.<\/li>\n\n\n\n<li>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf VAT \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf VAT.<\/li>\n<\/ul>\n\n\n\n<p>V\u00ed d\u1ee5:<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p A b\u00e1n h\u00e0ng h\u00f3a v\u1edbi gi\u00e1 b\u00e1n 100 tri\u1ec7u \u0111\u1ed3ng, bao g\u1ed3m thu\u1ebf VAT 10%. Doanh nghi\u1ec7p A c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a v\u1edbi gi\u00e1 mua 80 tri\u1ec7u \u0111\u1ed3ng, bao g\u1ed3m thu\u1ebf VAT 8%. Nh\u01b0 v\u1eady<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u ra: 100 tri\u1ec7u \u0111\u1ed3ng x 10% = 10 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>S\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 80 tri\u1ec7u \u0111\u1ed3ng x 8% = 6,4 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p: 10 tri\u1ec7u \u0111\u1ed3ng &#8211; 6,4 tri\u1ec7u \u0111\u1ed3ng = 3,6 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra, c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t trong vi\u1ec7c t\u00ednh thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c t\u00e0i li\u1ec7u sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2013, 2014, 2016, 2020).<\/li>\n\n\n\n<li>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-5.webp\" alt=\"cach-tinh-thue-vat-doi-voi-phuong-phap-khau-tru-thue\" class=\"wp-image-90818\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-5.webp 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-5-300x161.webp 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\">C\u00e1ch t\u00ednh thu\u1ebf VAT \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"C\u00e1ch_t\u00ednh_thu\u1ebf_VAT_theo_ph\u01b0\u01a1ng_ph\u00e1p_tr\u1ef1c_ti\u1ebfp\"><a id=\"post-90801-_5nikgsum3txy\"><\/a><strong>C\u00e1ch t\u00ednh thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/h3>\n\n\n\n<p>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf VAT d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p>C\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p><strong>S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p = Gi\u00e1 tr\u1ecb gia t\u0103ng x Thu\u1ebf su\u1ea5t thu\u1ebf VAT<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<p>Gi\u00e1 tr\u1ecb gia t\u0103ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd: Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra tr\u1eeb (-) gi\u00e1 thanh to\u00e1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n\n\n\n<p>T\u1ef7 l\u1ec7 %:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd: 10%.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 5%.<\/li>\n\n\n\n<li>Ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 1%.<\/li>\n\n\n\n<li>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 3%.<\/li>\n\n\n\n<li>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 2%.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-6.webp\" alt=\"cach-tinh-thue-vat-theo-phuong-phap-truc-tiep\" class=\"wp-image-90819\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-6.webp 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2024\/04\/thue-vat-la-gi-6-300x161.webp 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\">C\u00e1ch t\u00ednh thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/figcaption><\/figure>\n<\/div>\n\n\n<p>V\u00ed d\u1ee5 v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd:<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p B b\u00e1n v\u00e0ng v\u1edbi gi\u00e1 b\u00e1n 100 tri\u1ec7u \u0111\u1ed3ng. Gi\u00e1 mua v\u00e0ng v\u00e0o l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00e1 tr\u1ecb gia t\u0103ng: 100 tri\u1ec7u \u0111\u1ed3ng &#8211; 80 tri\u1ec7u \u0111\u1ed3ng = 20 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p: 20 tri\u1ec7u \u0111\u1ed3ng x 10% = 2 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<p>V\u00ed d\u1ee5 v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5:<\/p>\n\n\n\n<p>C\u1eeda h\u00e0ng C cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa \u0111i\u1ec7n t\u1eed v\u1edbi doanh thu 50 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00e1 tr\u1ecb gia t\u0103ng: 50 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>S\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p: 50 tri\u1ec7u \u0111\u1ed3ng x 5% = 2,5 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u1ea7n c\u1eadp nh\u1eadt v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf VAT \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p>T\u00f3m l\u1ea1i, thu\u1ebf VAT \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, l\u00e0 ngu\u1ed3n thu ng\u00e2n s\u00e1ch l\u1edbn cho Nh\u00e0 n\u01b0\u1edbc, g\u00f3p ph\u1ea7n \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp, khuy\u1ebfn kh\u00edch s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng h\u1ee3p l\u00fd. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 thu\u1ebf VAT l\u00e0 c\u1ea7n thi\u1ebft cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p><strong>T\u00c0I LI\u1ec6U THAM KH\u1ea2O<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Einvoice. (2023, December 26). <em>H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 tr\u1ef1c ti\u1ebfp<\/em>. einvoice.vn. https:\/\/einvoice.vn\/tin-tuc\/huong-dan-cach-tinh-thue-vat-theo-phuong-phap-khau-tru-va-truc-tiep<\/li>\n\n\n\n<li>Nguy\u1ec5n Tr\u1ea7n Ho\u00e0ng Quy\u00ean. (2024, January 3). <em>C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1edbi nh\u1ea5t 2024?<\/em>. thuvienphapluat.vn. https:\/\/thuvienphapluat.vn\/phap-luat\/thoi-su-phap-luat\/cach-tinh-thue-gia-tri-gia-tang-moi-nhat-2024<\/li>\n\n\n\n<li>Meinvoice. (2024, January 31). <em>Thu\u1ebf GTGT l\u00e0 g\u00ec? C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf GTGT<\/em>. meinvoice.vn. https:\/\/www.meinvoice.vn\/tin-tuc\/14030\/thue-gtgt-la-gi\/<\/li>\n\n\n\n<li>Kim Chung. (2023, December 11). <em>Ti\u1ebfp t\u1ee5c gi\u1ea3m Thu\u1ebf GTGT trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2024<\/em>. mof.gov.vn. https:\/\/mof.gov.vn\/webcenter\/portal\/tttc\/pages_r\/l\/chi-tiet-tin-tin-tuc-tai-chinh?dDocName=MOFUCM296932<\/li>\n<\/ol>\n\n\n\n<h2 id=\"Nh\u1eefng_c\u00e2u_h\u1ecfi_th\u01b0\u1eddng_g\u1eb7p\"><a id=\"post-90801-_ymi9iz8349qz\"><\/a><strong>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h2>\n\n\n\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"C\u00f3_ph\u1ea3i_gi\u00e1_c\u1ea3_h\u00e0ng_h\u00f3a,_d\u1ecbch_v\u1ee5_s\u1ebd_gi\u1ea3m_r\u1ea5t_nhi\u1ec1u_n\u1ebfu_kh\u00f4ng_c\u00f3_thu\u1ebf_VAT?\">C\u00f3 ph\u1ea3i gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ebd gi\u1ea3m r\u1ea5t nhi\u1ec1u n\u1ebfu kh\u00f4ng c\u00f3 thu\u1ebf VAT?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf VAT gi\u00fap cho h\u1ec7 th\u1ed1ng thu\u1ebf tr\u1edf n\u00ean minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u00e3 tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, do \u0111\u00f3, gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ebd kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u b\u1edfi thu\u1ebf VAT.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"T\u1ea1i_sao_\u0111i_\u0103n_nh\u00e0_h\u00e0ng_ph\u1ea3i_tr\u1ea3_th\u00eam_thu\u1ebf_VAT?\">T\u1ea1i sao \u0111i \u0103n nh\u00e0 h\u00e0ng ph\u1ea3i tr\u1ea3 th\u00eam thu\u1ebf VAT?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Khi \u0111i \u0103n nh\u00e0 h\u00e0ng, b\u1ea1n ph\u1ea3i tr\u1ea3 th\u00eam thu\u1ebf VAT v\u00ec nh\u00e0 h\u00e0ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT). Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, h\u1ea7u h\u1ebft c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u ch\u1ecbu thu\u1ebf VAT, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng.<\/p>\n\n\n\n<p>M\u1ee9c thu\u1ebf VAT \u00e1p d\u1ee5ng cho d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng l\u00e0 10% v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb th\u1ee9c \u0103n, \u0111\u1ed3 u\u1ed1ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m nh\u01b0 ph\u00ed d\u1ecbch v\u1ee5, ph\u00ed \u0111\u1eb7t b\u00e0n,&#8230;<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"C\u01a1_s\u1edf_kinh_doanh_c\u00f3_\u0111\u01b0\u1ee3c_ph\u00e9p_thu_thu\u1ebf_VAT_tr\u00ean_10%_kh\u00f4ng?\">C\u01a1 s\u1edf kinh doanh c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p thu thu\u1ebf VAT tr\u00ean 10% kh\u00f4ng?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Kh\u00f4ng, c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p thu thu\u1ebf VAT tr\u00ean 10%. M\u1ee9c thu\u1ebf VAT \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. Hi\u1ec7n nay, m\u1ee9c thu\u1ebf VAT cao nh\u1ea5t l\u00e0 10% \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"C\u00e1_nh\u00e2n_ch\u1ecbu_\u1ea3nh_h\u01b0\u1edfng_t\u1eeb_thu\u1ebf_VAT_nh\u01b0_th\u1ebf_n\u00e0o?\">C\u00e1 nh\u00e2n ch\u1ecbu \u1ea3nh h\u01b0\u1edfng t\u1eeb thu\u1ebf VAT nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Thu\u1ebf VAT \u0111\u01b0\u1ee3c bao g\u1ed3m trong gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng mua. Vi\u1ec7c t\u0103ng thu\u1ebf VAT c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u0103ng gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\n<script type=\"application\/ld+json\">\n\t{\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 ph\u1ea3i gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ebd gi\u1ea3m r\u1ea5t nhi\u1ec1u n\u1ebfu kh\u00f4ng c\u00f3 thu\u1ebf VAT?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf VAT gi\u00fap cho h\u1ec7 th\u1ed1ng thu\u1ebf tr\u1edf n\u00ean minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u00e3 tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, do \u0111\u00f3, gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ebd kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u b\u1edfi thu\u1ebf VAT.<\/p>\"\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\": \"T\u1ea1i sao \u0111i \u0103n nh\u00e0 h\u00e0ng ph\u1ea3i tr\u1ea3 th\u00eam thu\u1ebf VAT?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Khi \u0111i \u0103n nh\u00e0 h\u00e0ng, b\u1ea1n ph\u1ea3i tr\u1ea3 th\u00eam thu\u1ebf VAT v\u00ec nh\u00e0 h\u00e0ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT). Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, h\u1ea7u h\u1ebft c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u ch\u1ecbu thu\u1ebf VAT, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng.<\/p><p>M\u1ee9c thu\u1ebf VAT \u00e1p d\u1ee5ng cho d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng l\u00e0 10% v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb th\u1ee9c \u0103n, \u0111\u1ed3 u\u1ed1ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m nh\u01b0 ph\u00ed d\u1ecbch v\u1ee5, ph\u00ed \u0111\u1eb7t b\u00e0n,...<\/p>\"\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\u01a1 s\u1edf kinh doanh c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p thu thu\u1ebf VAT tr\u00ean 10% kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Kh\u00f4ng, c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p thu thu\u1ebf VAT tr\u00ean 10%. M\u1ee9c thu\u1ebf VAT \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. Hi\u1ec7n nay, m\u1ee9c thu\u1ebf VAT cao nh\u1ea5t l\u00e0 10% \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\"\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\u00e1 nh\u00e2n ch\u1ecbu \u1ea3nh h\u01b0\u1edfng t\u1eeb thu\u1ebf VAT nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Thu\u1ebf VAT \u0111\u01b0\u1ee3c bao g\u1ed3m trong gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng mua. Vi\u1ec7c t\u0103ng thu\u1ebf VAT c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u0103ng gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t\t\t]\n\t}\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea1n \u0111\u00e3 bao gi\u1edd th\u1eafc m\u1eafc, t\u1ea1i sao gi\u00e1 b\u00e1n m\u1ed9t s\u1ea3n ph\u1ea9m l\u1ea1i cao h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a n\u00f3? L\u00fd do ch\u00ednh l\u00e0 b\u1edfi thu\u1ebf VAT &#8211; m\u1ed9t lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia, bao g\u1ed3m c\u1ea3 Vi\u1ec7t Nam. V\u1eady c\u1ee5 th\u1ec3 thu\u1ebf VAT l\u00e0 g\u00ec? [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":90820,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5408],"tags":[7387],"class_list":["post-90801","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-huong-dan-kien-thuc","tag-huong-dan-va-kien-thuc"],"_links":{"self":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/90801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/comments?post=90801"}],"version-history":[{"count":2,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/90801\/revisions"}],"predecessor-version":[{"id":90971,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/90801\/revisions\/90971"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media\/90820"}],"wp:attachment":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media?parent=90801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/categories?post=90801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/tags?post=90801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}