{"id":99,"date":"2024-04-22T08:20:25","date_gmt":"2024-04-22T08:20:25","guid":{"rendered":"https:\/\/live.k-tech.net.vn\/wp-ketoan\/?p=99"},"modified":"2024-04-22T08:32:31","modified_gmt":"2024-04-22T08:32:31","slug":"hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/store2.k-tech-services.com\/visakvn\/hoan-thue-gtgt\/","title":{"rendered":"Ho\u00e0n thu\u1ebf GTGT"},"content":{"rendered":"<h1 id=\"ContentBody_post_title\" class=\"page-title h4 fs-xxxl-3 fs-xl-4 text-primary\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 &#8211; nhanh<\/h1>\n<div id=\"ContentBody_post_body\" class=\"news-body mb-4 text-justify\">\n<p><img decoding=\"async\" alt=\"\" src=\"\/uploads\/images\/post\/164-moi\/dich-vu-hoan-thue-gia-tri-gia-tang-GTGT-01.jpg\" style=\"width:100%\"><\/p>\n<p style=\"text-align:justify\"><strong>D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ho\u00e0n thu\u1ebf VAT t\u1ea1i Anpha ch\u1ec9 trong 45 ng\u00e0y. Mi\u1ec5n ph\u00ed t\u01b0 v\u1ea5n quy \u0111\u1ecbnh, \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT, quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT&#8230;<\/strong><\/p>\n<div class=\"custom-muc-luc\">\n<p class=\"toc-title\">N\u1ed9i dung ch\u00ednh:<\/p>\n<ul class=\"noi-dung-chinh\">\n<li><a href=\"#Dich-vu-hoan-thue-gia-tri-gia-tang-(GTGT)-tai-Anpha\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1ea1i Anpha<\/a>\n<ul class=\"noi-dung-chinh\">\n<li><a href=\"#1.-Tong-chi-phi-hoan-thue-GTGT-tai-Anpha\">1. T\u1ed5ng chi ph\u00ed ho\u00e0n thu\u1ebf GTGT t\u1ea1i Anpha<\/a><\/li>\n<li><a href=\"#2.-Thoi-gian-hoan-thanh-thu-tuc-hoan-thue-GTGT\">2. Th\u1eddi gian ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT<\/a><\/li>\n<li><a href=\"#3.-Cam-ket-dich-vu-hoan-thue-GTGT-tai-Anpha\">3. Cam k\u1ebft d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i Anpha<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#Cac-truong-hop-duoc-hoan-thue-GTGT\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/a>\n<ul class=\"noi-dung-chinh\">\n<li><a href=\"#1.-Dieu-kien-hoan-thue-GTGT\">1. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT<\/a><\/li>\n<li><a href=\"#2.-Doi-tuong-duoc-hoan-thue-GTGT\">2. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#Huong-dan-ho-so,-thu-tuc-hoan-thue-gia-tri-gia-tang-theo-Thong-tu-80\">H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Th\u00f4ng t\u01b0 80<\/a>\n<ul class=\"noi-dung-chinh\">\n<li><a href=\"#1.-Cach-hoan-thue-GTGT\">1. C\u00e1ch ho\u00e0n thu\u1ebf GTGT<\/a><\/li>\n<li><a href=\"#2.-Ho-so-hoan-thue-GTGT\">2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/a><\/li>\n<li><a href=\"#3.-Thoi-gian-nhan-duoc-tien-hoan-thue-GTGT\">3. Th\u1eddi gian nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf GTGT<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#Cac-cau-hoi-thuong-gap-khi-lam-ho-so-hoan-thue-GTGT\">C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 class=\"sub-title\" id=\"Dich-vu-hoan-thue-gia-tri-gia-tang-(GTGT)-tai-Anpha\" style=\"text-align:justify\"><strong>D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1ea1i Anpha<\/strong><\/h3>\n<p id=\"Nham-toi-uu-thoi-gian-thuc-hien-thu-tuc-hoan-thue-GTGT-cung-nhu-dam-bao-ho-so-hoan-thue-VAT-duoc-chinh-xac,-hay-tham-khao-dich-vu-tai-Anpha-voi-chi-tiet-thong-tin-nhu-sau:1.-Tong-chi-phi-hoan-thue-GTGT-tai-Anpha\" style=\"text-align:justify\">Nh\u1eb1m t\u1ed1i \u01b0u th\u1eddi gian th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT c\u0169ng nh\u01b0 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf VAT \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, h\u00e3y tham kh\u1ea3o d\u1ecbch v\u1ee5 t\u1ea1i Anpha v\u1edbi chi ti\u1ebft th\u00f4ng tin nh\u01b0 sau:<\/p>\n<h5 id=\"1.-Tong-chi-phi-hoan-thue-GTGT-tai-Anpha\" style=\"text-align:justify\"><span style=\"color:#3472b8\"><span style=\"font-size:18px\"><strong>1. T\u1ed5ng chi ph\u00ed ho\u00e0n thu\u1ebf GTGT t\u1ea1i Anpha<\/strong><\/span><\/span><\/h5>\n<ul>\n<li aria-level=\"1\" style=\"text-align: justify;\">Ph\u00ed l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT: 10.000.000 \u0111\u1ed3ng\/h\u1ed3 s\u01a1;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">Ph\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT: 6% t\u1ed5ng s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align:justify\"><strong><img decoding=\"async\" src=\"\/uploads\/images\/post\/164-moi\/dich-vu-hoan-thue-gia-tri-gia-tang-GTGT-02.jpg\" style=\"width:100%\"><\/strong><\/p>\n<h5 id=\"2.-Thoi-gian-hoan-thanh-thu-tuc-hoan-thue-GTGT\" style=\"text-align:justify\"><strong><span style=\"color:#3472b8\"><span style=\"font-size:18px\">2. Th\u1eddi gian ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT<\/span><\/span><\/strong><\/h5>\n<p style=\"text-align:justify\">&gt;&gt; Ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT trong v\u00f2ng 45 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n<p style=\"text-align:justify\">Theo kinh nghi\u1ec7m ho\u00e0n thu\u1ebf GTGT c\u1ee7a Anpha trong h\u01a1n 14 n\u0103m qua, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u m\u1eafc ph\u1ea3i c\u00e1c l\u1ed7i sai ph\u1ea1m trong h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u00e1 tr\u00ecnh c\u0169ng nh\u01b0 k\u1ebft qu\u1ea3 ho\u00e0n thu\u1ebf, ch\u1eb3ng h\u1ea1n:<\/p>\n<ul>\n<li aria-level=\"1\" style=\"text-align: justify;\">T\u1ea1i t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thi\u1ebfu x\u00e1c nh\u1eadn c\u1ee7a h\u1ea3i quan;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">T\u1ea1i \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">S\u1ed1 t\u00e0i kho\u1ea3n nh\u1eadn ho\u00e0n thu\u1ebf GTGT kh\u00e1c v\u1edbi s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">Ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai nh\u1ea7m d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n kh\u00f4ng kh\u1edbp s\u1ed1 thu\u1ebf \u0111\u00e3 k\u00ea khai\u2026<\/li>\n<\/ul>\n<h5 id=\"3.-Cam-ket-dich-vu-hoan-thue-GTGT-tai-Anpha\" style=\"text-align:justify\"><strong><span style=\"color:#3472b8\"><span style=\"font-size:18px\">3. Cam k\u1ebft d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i Anpha<\/span><\/span><\/strong><\/h5>\n<div class=\"custom-quote\">\n<p style=\"text-align:justify\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i Anpha cam k\u1ebft:<\/p>\n<ul>\n<li aria-level=\"1\" style=\"text-align: justify;\">T\u1ed1i \u01b0u chi ph\u00ed;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">T\u1ed1i \u01b0u th\u1eddi gian;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">H\u1ea1n ch\u1ebf t\u1ed1i \u0111a tr\u01b0\u1eddng h\u1ee3p b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">\u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">\u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p nh\u1eadn quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">Theo d\u00f5i ti\u1ebfn \u0111\u1ed9 \u0111\u1ebfn khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.&nbsp;<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align:center\"><span style=\"color:#2a4e9a\"><span style=\"font-size:24px\"><strong>G\u1eccI NGAY<\/strong><\/span><\/span><\/p>\n<div class=\"row\">\n<div class=\"col-md-4 col-xs-4\">\n<p style=\"text-align:center\"><a href=\"tel:0901042555\" rel=\"nofollow noopener\" target=\"_blank\"><img decoding=\"async\" alt=\"\" class=\"animation-shake-horizontal call-mobile\" src=\"\/uploads\/images\/Ke-toan-Mien-Bac.png\"><\/a><\/p>\n<\/div>\n<div class=\"col-md-4 col-xs-4\">\n<p style=\"text-align:center\"><a href=\"tel:0939356866\" rel=\"nofollow noopener\" target=\"_blank\"><img decoding=\"async\" alt=\"\" class=\"animation-shake-horizontal call-mobile\" src=\"\/uploads\/images\/Ke-toan-Mien-Trung.png\"><\/a><\/p>\n<\/div>\n<div class=\"col-md-4 col-xs-4 text-center\">\n<p style=\"text-align:center\"><a href=\"tel:0902602345\" rel=\"nofollow noopener\" target=\"_blank\"><img decoding=\"async\" alt=\"\" class=\"animation-shake-horizontal call-mobile\" src=\"\/uploads\/images\/Ke-toan-Mien-Nam.png\"><\/a><\/p>\n<\/div>\n<\/div>\n<h3 class=\"sub-title\" id=\"Cac-truong-hop-duoc-hoan-thue-GTGT\" style=\"text-align:justify\"><strong>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/strong><\/h3>\n<h5 id=\"1.-Dieu-kien-hoan-thue-GTGT\" style=\"text-align:justify\"><strong><span style=\"color:#3472b8\"><span style=\"font-size:18px\">1. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT<\/span><\/span><\/strong><\/h5>\n<p style=\"text-align:justify\">\u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li aria-level=\"1\" style=\"text-align: justify;\">Ph\u1ea3i c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi MST c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">L\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">C\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 con d\u1ea5u.<\/li>\n<\/ul>\n<h5 id=\"2.-Doi-tuong-duoc-hoan-thue-GTGT\" style=\"text-align:justify\"><strong><span style=\"color:#3472b8\"><span style=\"font-size:18px\">2. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/span><\/span><\/strong><\/h5>\n<p style=\"text-align:justify\">Anpha s\u1ebd chia s\u1ebb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo 4 tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li aria-level=\"1\" style=\"text-align: justify;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong><\/li>\n<\/ul>\n<p style=\"text-align:justify\">C\u01a1 s\u1edf, doanh nghi\u1ec7p c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean cho 1 s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0: v\u1eeba xu\u1ea5t kh\u1ea9u v\u1eeba kinh doanh n\u1ed9i \u0111\u1ecba, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a r\u1ed3i xu\u1ea5t kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan.<\/p>\n<ul>\n<li aria-level=\"1\" style=\"text-align: justify;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/strong><\/li>\n<\/ul>\n<p style=\"text-align:justify\">C\u01a1 s\u1edf, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 v\u00e0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. \u0110\u1ed3ng th\u1eddi, s\u1ed1 thu\u1ebf GTGT l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<ul>\n<li aria-level=\"1\" style=\"text-align: justify;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 3: \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 cho c\u01a1 s\u1edf, doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng<\/strong><\/li>\n<\/ul>\n<p style=\"text-align:justify\">C\u01a1 s\u1edf, doanh nghi\u1ec7p sau khi b\u00f9 tr\u1eeb k\u00ea khai thu\u1ebf GTGT c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. N\u1ebfu d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n cho k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/p>\n<ul>\n<li aria-level=\"1\" style=\"text-align: justify;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 4: \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf, doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/li>\n<\/ul>\n<p style=\"text-align:justify\">C\u01a1 s\u1edf, doanh nghi\u1ec7p khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n n\u1ed9p th\u1eeba thu\u1ebf GTGT ho\u1eb7c ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n<p style=\"text-align:justify\">&nbsp;<em aria-hidden=\"true\" class=\"fa-angle-double-right fas\" style=\"color:#e5451b\"><\/em> <span style=\"color:#e5451b\"><strong>Xem chi ti\u1ebft:<\/strong><\/span> <a href=\"https:\/\/ketoananpha.vn\/dieu-kien-thu-tuc-hoan-thue-gtgt.html#Cac-truong-hop-duoc-hoan-thue-gia-tri-gia-tang-(GTGT)\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/a>.<\/p>\n<h3 class=\"sub-title\" id=\"Huong-dan-ho-so,-thu-tuc-hoan-thue-gia-tri-gia-tang-theo-Thong-tu-80\" style=\"text-align:justify\"><strong>H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Th\u00f4ng t\u01b0 80<\/strong><\/h3>\n<h5 id=\"1.-Cach-hoan-thue-GTGT\" style=\"text-align:justify\"><strong><span style=\"color:#3472b8\"><span style=\"font-size:18px\">1. C\u00e1ch ho\u00e0n thu\u1ebf GTGT<\/span><\/span><\/strong><\/h5>\n<p style=\"text-align:justify\">3 h\u00ecnh th\u1ee9c g\u1eedi <a href=\"\/uploads\/files\/Bieu-mau-ho-so\/Thue-GTGT\/mau-01-DNHT.docx\" target=\"_blank\" rel=\"noopener\">m\u1eabu 01\/\u0110NHT<\/a> \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT bao g\u1ed3m:<\/p>\n<ol>\n<li aria-level=\"1\">N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf;<\/li>\n<li aria-level=\"1\">N\u1ed9p qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n;<\/li>\n<li aria-level=\"1\">N\u1ed9p tr\u1ef1c tuy\u1ebfn t\u1ea1i <a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request?&amp;dse_sessionId=mCk5BwYoc9XqIchPLOcNgTL&amp;dse_applicationId=-1&amp;dse_pageId=1&amp;dse_operationName=corpIndexProc&amp;dse_errorPage=error_page.jsp&amp;dse_processorState=initial&amp;dse_nextEventName=start\" rel=\"nofollow noopener\" target=\"_blank\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf<\/a>.<\/li>\n<\/ol>\n<h5 id=\"2.-Ho-so-hoan-thue-GTGT\" style=\"text-align:justify\"><a id=\"HOSO\" name=\"HOSO\"><strong><span style=\"color:#3472b8\"><span style=\"font-size:18px\">2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/span><\/strong><\/a><\/h5>\n<p style=\"text-align:justify\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u00f9y v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u00e0 chi ti\u1ebft h\u1ed3 s\u01a1 s\u1ebd kh\u00e1c nhau, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p style=\"text-align:justify\">\u27a7 <strong>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n<div class=\"custom-quote\">\n<p style=\"text-align:justify\">Chi ti\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/p>\n<ol>\n<li aria-level=\"1\" style=\"text-align: justify;\">M\u1eabu 01\/\u0110NHT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 gia c\u00f4ng h\u00e0ng h\u00f3a;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">C\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/xu\u1ea5t kh\u1ea9u\/gia c\u00f4ng;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">M\u1eabu 01-2\/HT danh s\u00e1ch t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh ho\u00e0n t\u1ea5t vi\u1ec7c thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (qua ng\u00e2n h\u00e0ng).&nbsp;<\/li>\n<\/ol>\n<\/div>\n<p style=\"text-align:justify\">\u27a7 <strong>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng<\/strong><\/p>\n<div class=\"custom-quote\">\n<p style=\"text-align:justify\">Chi ti\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c bao g\u1ed3m:<\/p>\n<ol>\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/li>\n<li aria-level=\"1\">T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/li>\n<li aria-level=\"1\">Bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/li>\n<li aria-level=\"1\">Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 gi\u1eefa b\u00ean \u1ee7y th\u00e1c v\u00e0 nh\u1eadn \u1ee7y th\u00e1c;<\/li>\n<li aria-level=\"1\">C\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ho\u1eb7c xu\u1ea5t kh\u1ea9u ho\u1eb7c gia c\u00f4ng;<\/li>\n<li aria-level=\"1\">M\u1eabu 01\/\u0110NHT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh ho\u00e0n t\u1ea5t vi\u1ec7c thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng.<\/li>\n<\/ol>\n<\/div>\n<p style=\"text-align:justify\">\u27a7 <strong>\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<div class=\"custom-quote\">\n<p style=\"text-align:justify\">Chi ti\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 bao g\u1ed3m:<\/p>\n<ol>\n<li aria-level=\"1\" style=\"text-align: justify;\">M\u1eabu 02\/GTGT t\u1edd khai thu\u1ebf GTGT;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">B\u1ea3n sao ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp BQL d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">M\u1eabu 01-1\/HT b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n mua v\u00e0o;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">C\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">M\u1eabu 01\/\u0110NHT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">B\u1ea3n sao gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">B\u1ea3n sao gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u1ee7 t\u1ee5c xin gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0);<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">Gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng v\u00e0 b\u1ea3n sao gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd c\u00f3 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng (tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng).<\/li>\n<\/ol>\n<\/div>\n<p style=\"text-align:justify\"><u>L\u01b0u \u00fd<\/u>:<\/p>\n<p style=\"text-align:justify\">V\u1edbi 3 tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n n\u1ed9p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\/xu\u1ea5t kh\u1ea9u\/gia c\u00f4ng:<\/p>\n<p style=\"text-align:justify\">&gt;&gt; Ho\u1ea1t \u0111\u1ed9ng kinh doanh xu\u1ea5t kh\u1ea9u ph\u1ea7n m\u1ec1m (h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed);<\/p>\n<p style=\"text-align:justify\">&gt;&gt; Ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh t\u1ea1i c\u00e1c khu phi thu\u1ebf quan ho\u1eb7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i;<\/p>\n<p style=\"text-align:justify\">&gt;&gt; Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t nh\u01b0 \u0111i\u1ec7n n\u01b0\u1edbc, l\u01b0\u01a1ng th\u1ef1c &#8211; th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng, v\u0103n ph\u00f2ng ph\u1ea9m\u2026<\/p>\n<h5 id=\"3.-Thoi-gian-nhan-duoc-tien-hoan-thue-GTGT\" style=\"text-align:justify\"><strong><span style=\"color:#3472b8\"><span style=\"font-size:18px\">3. Th\u1eddi gian nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf GTGT<\/span><\/span><\/strong><\/h5>\n<p style=\"text-align:justify\">T\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p khi l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf m\u00e0 th\u1eddi h\u1ea1n \u0111\u1ec3 c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ebd kh\u00e1c nhau, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li aria-level=\"1\" style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau: Trong v\u00f2ng t\u1ed1i \u0111a 6 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf;<\/li>\n<li aria-level=\"1\" style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau: Trong v\u00f2ng 40 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align:justify\">Theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c l\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c l\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i chi ho\u00e0n thu\u1ebf trong v\u00f2ng 1 ng\u00e0y l\u00e0m vi\u1ec7c.&nbsp;<\/p>\n<h3 class=\"sub-title\" id=\"Cac-cau-hoi-thuong-gap-khi-lam-ho-so-hoan-thue-GTGT\" style=\"text-align:justify\"><strong>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/strong><\/h3>\n<div id=\"faq\">\n<p style=\"text-align:justify\"><em aria-hidden=\"true\" class=\"fa fa-plus pe-1 text-secondary\"><\/em><strong>1. \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec?<\/strong><\/p>\n<blockquote class=\"border-start border-2 border-secondary ps-2 ms-1\">\n<p style=\"text-align:justify\">\u0110<span style=\"font-size:1rem; text-align:justify\">\u1ec3 \u0111\u01b0\u1ee3c x\u00e9t duy\u1ec7t ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u01a1 s\u1edf kinh doanh c\u1ea7n \u0111\u1ea3m b\u1ea3o 6 \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"font-size:1rem; text-align:justify\"><\/span><span style=\"font-size:1rem; text-align:justify\">&gt;&gt; Ph\u1ea3i c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb;<\/span><\/p>\n<p style=\"text-align:justify\">&gt;&gt; T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb;<\/p>\n<p style=\"text-align:justify\">&gt;&gt; M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi MST c\u1ee7a c\u01a1 s\u1edf kinh doanh ;<\/p>\n<p style=\"text-align:justify\">&gt;&gt; L\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n;<\/p>\n<p style=\"text-align:justify\">&gt;&gt; Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh;<\/p>\n<p style=\"text-align:justify\">&gt;&gt; C\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110KKD ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 con d\u1ea5u.<\/p>\n<\/blockquote>\n<hr>\n<p style=\"text-align:justify\"><em aria-hidden=\"true\" class=\"fa fa-plus pe-1 text-secondary\"><\/em><strong>2. Ph\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i Anpha?<\/strong><\/p>\n<blockquote class=\"border-start border-2 border-secondary ps-2 ms-1\">\n<p style=\"text-align:justify\">T<span style=\"font-size:1rem; text-align:justify\">r\u1ecdn g\u00f3i chi ph\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Anpha bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"font-size:1rem; text-align:justify\"><\/span><span style=\"font-size:1rem; text-align:justify\">&gt;&gt; 10.000.000 \u0111\u1ed3ng\/b\u1ed9 h\u1ed3 s\u01a1;<\/span><\/p>\n<p style=\"text-align:justify\">&gt;&gt; 6% t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n<p style=\"text-align:justify\">Anpha s\u1ebd thay b\u1ea1n ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT v\u00e0 theo d\u00f5i ti\u1ebfn \u0111\u1ed9 h\u1ed3 s\u01a1 cho \u0111\u1ebfn khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/p>\n<\/blockquote>\n<hr>\n<p style=\"text-align:justify\"><em aria-hidden=\"true\" class=\"fa fa-plus pe-1 text-secondary\"><\/em><strong>3. Th\u1eddi gian nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf GTGT?<\/strong><\/p>\n<blockquote class=\"border-start border-2 border-secondary ps-2 ms-1\">\n<p style=\"text-align:justify\">V<span style=\"font-size:1rem; text-align:justify\">\u1edbi d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT t\u1ea1i Anpha, th\u00f4ng th\u01b0\u1eddng trong v\u00f2ng 45 ng\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 chi ho\u00e0n thu\u1ebf cho c\u01a1 s\u1edf kinh doanh.&nbsp;<\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"font-size:1rem; text-align:justify\"><\/span><span style=\"font-size:1rem; text-align:justify\">\u0110\u1ec3 nhanh ch\u00f3ng ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, li\u00ean h\u1ec7 ngay v\u1edbi Anpha.<\/span><\/p>\n<\/blockquote>\n<hr>\n<p style=\"text-align:justify\"><em aria-hidden=\"true\" class=\"fa fa-plus pe-1 text-secondary\"><\/em><strong>4. N\u1ed9p th\u1eeba thu\u1ebf GTGT c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n kh\u00f4ng?<\/strong><\/p>\n<blockquote class=\"border-start border-2 border-secondary ps-2 ms-1\">\n<p style=\"text-align:justify\">Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb n\u1ed9p th\u1eeba thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. Tuy nhi\u00ean, c\u01a1 s\u1edf kinh doanh c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n khi l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT.<\/p>\n<p style=\"text-align:justify\">&nbsp;<em aria-hidden=\"true\" class=\"fa-angle-double-right fas\" style=\"color:#e5451b\"><\/em>&nbsp;<span style=\"color:#e5451b\"><strong>Tham kh\u1ea3o th\u00eam:<\/strong><\/span> <a href=\"https:\/\/ketoananpha.vn\/dieu-kien-thu-tuc-hoan-thue-gtgt.html#Cac-truong-hop-duoc-hoan-thue-gia-tri-gia-tang-(GTGT)\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT<\/a>.<\/p>\n<\/blockquote>\n<hr>\n<p style=\"text-align:justify\"><em aria-hidden=\"true\" class=\"fa fa-plus pe-1 text-secondary\"><\/em><strong>5. Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/p>\n<blockquote class=\"border-start border-2 border-secondary ps-2 ms-1\">\n<p style=\"text-align:justify\">T\u00f9y v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p m\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT s\u1ebd kh\u00e1c nhau, tham kh\u1ea3o chi ti\u1ebft <a href=\"#HOSO\">h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/a> theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p style=\"text-align:justify\">Sau khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, c\u01a1 s\u1edf kinh doanh c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 theo 1 trong 3 c\u00e1ch: n\u1ed9p tr\u1ef1c ti\u1ebfp, n\u1ed9p qua b\u01b0u \u0111i\u1ec7n ho\u1eb7c n\u1ed9p online t\u1ea1i <a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request?&amp;dse_sessionId=mCk5BwYoc9XqIchPLOcNgTL&amp;dse_applicationId=-1&amp;dse_pageId=1&amp;dse_operationName=corpIndexProc&amp;dse_errorPage=error_page.jsp&amp;dse_processorState=initial&amp;dse_nextEventName=start\" rel=\"nofollow noopener\" target=\"_blank\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf<\/a>.<\/p>\n<p style=\"text-align:justify\">Th\u1eddi gian gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT l\u00e0 t\u1ed1i \u0111a 6 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau v\u00e0 trong v\u00f2ng 40 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.<\/p>\n<\/blockquote>\n<hr>\n<\/div>\n<p>G\u1ecdi cho ch\u00fang t\u00f4i theo s\u1ed1<strong>&nbsp;&#xFEFF;<a href=\"tel:0901042555\" rel=\"nofollow noopener\" target=\"_blank\">0901 042 555 (Mi\u1ec1n B\u1eafc)<\/a>,&nbsp;<a href=\"tel:0939356866\" rel=\"nofollow noopener\" target=\"_blank\">0939 35 6866 (Mi\u1ec1n Trung)<\/a><\/strong> ho\u1eb7c <strong><a href=\"tel:0902602345\" rel=\"nofollow noopener\" target=\"_blank\">0902 60 2345 (Mi\u1ec1n Nam)<\/a>&nbsp;<\/strong>\u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 &#8211; nhanh D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ho\u00e0n thu\u1ebf VAT t\u1ea1i Anpha ch\u1ec9 trong 45 ng\u00e0y. Mi\u1ec5n ph\u00ed t\u01b0 v\u1ea5n quy \u0111\u1ecbnh, \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT, quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT&#8230; N\u1ed9i dung ch\u00ednh: D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf gi\u00e1 [&#8230;]\n","protected":false},"author":1,"featured_media":117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-99","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-ke-toan"],"_links":{"self":[{"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/posts\/99","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/comments?post=99"}],"version-history":[{"count":1,"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/posts\/99\/revisions"}],"predecessor-version":[{"id":100,"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/posts\/99\/revisions\/100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/media\/117"}],"wp:attachment":[{"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/media?parent=99"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/categories?post=99"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/store2.k-tech-services.com\/visakvn\/wp-json\/wp\/v2\/tags?post=99"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}