{"id":57551,"date":"2026-03-03T11:19:15","date_gmt":"2026-03-03T04:19:15","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=57551"},"modified":"2026-03-03T11:24:20","modified_gmt":"2026-03-03T04:24:20","slug":"nhom-nganh-nghe-tinh-thue-gtgt-ngam-dinh-khi-nhap-cac-chung-tu-lien-quan","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/nhom-nganh-nghe-tinh-thue-gtgt-ngam-dinh-khi-nhap-cac-chung-tu-lien-quan\/","title":{"rendered":"Nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT ng\u1ea7m \u0111\u1ecbnh khi nh\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n

M\u1ee5c \u0111\u00edch<\/strong>: H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u00f3m HHDV t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u1ea7m \u0111\u1ecbnh <\/strong>khi nh\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT l\u00e0 \u201cTr\u1ef1c ti\u1ebfp tr\u00ean doanh thu\u201d.<\/strong><\/p>\n

2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
    \n
  • V\u00e0o Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\/T\u00f9y ch\u1ecdn\/T\u00f9y ch\u1ecdn chung<\/strong><\/li>\n<\/ul>\n

    \"\"<\/p>\n

      \n
    • T\u1ea1i m\u1ee5c Thu\u1ebf, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ch\u1ecdn 1 trong 5 nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u1ea7m \u0111\u1ecbnh khi nh\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan:<\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Ng\u01b0\u1eddi d\u00f9ng n\u00ean ch\u1ecdn nh\u00f3m ng\u1ea7m \u0111\u1ecbnh s\u00e1t nh\u1ea5t v\u1edbi ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong> \u0111\u1ec3 l\u00fac nh\u1eadp ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3i ch\u1ecdn l\u1ea1i nhi\u1ec1u l\u1ea7n:\n
          \n
        • Nh\u00f3m 1- H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/strong>: ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb kinh doanh h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c di\u1ec7n xu\u1ea5t kh\u1ea9u, \u00e1p d\u1ee5ng 0%.<\/li>\n
        • Nh\u00f3m 2 – Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 1%<\/strong>: ph\u00f9 h\u1ee3p khi\u00a0ho\u1ea1t \u0111\u1ed9ng ch\u00ednh l\u00e0 ph\u00e2n ph\u1ed1i, b\u00e1n h\u00e0ng h\u00f3a v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 1% tr\u00ean doanh thu<\/li>\n
        • Nh\u00f3m 3 – D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%<\/strong>: doanh thu \u0111\u1ebfn t\u1eeb d\u1ecbch v\u1ee5 ho\u1eb7c x\u00e2y d\u1ef1ng kh\u00f4ng bao v\u1eadt t\u01b0, d\u00f9ng m\u1ee9c thu\u1ebf 5%<\/li>\n
        • Nh\u00f3m 4 – S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 3%<\/strong>: ph\u00f9 h\u1ee3p khi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, ho\u1eb7c x\u00e2y d\u1ef1ng c\u00f3 c\u1ea3 ph\u1ea7n v\u1eadt t\u01b0, d\u00f9ng m\u1ee9c thu\u1ebf 3%<\/li>\n
        • Nh\u00f3m 5 – Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 2%<\/strong>: ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb kinh doanh l\u0129nh v\u1ef1c kh\u00e1c, kh\u00f4ng r\u01a1i v\u00e0o 4 nh\u00f3m tr\u00ean, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 2%.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

          1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch: H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng c\u00e1ch x\u00e1c \u0111\u1ecbnh nh\u00f3m HHDV t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u1ea7m \u0111\u1ecbnh khi nh\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT l\u00e0 \u201cTr\u1ef1c ti\u1ebfp tr\u00ean doanh thu\u201d. 2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m V\u00e0o Ti\u1ec7n…<\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2602],"ht-kb-tag":[],"class_list":["post-57551","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thiet-lap-he-thong"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=57551"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57551\/revisions"}],"predecessor-version":[{"id":57567,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/57551\/revisions\/57567"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=57551"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=57551"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=57551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}