{"id":5016,"date":"2025-12-17T16:51:00","date_gmt":"2025-12-17T09:51:00","guid":{"rendered":"https:\/\/vinatpt.com\/ban-tin-cap-nhat-chinh-sach-thue-viet-nam-thang-11-2025-gtgt-tncn-va-lao-dong\/"},"modified":"2026-02-03T16:35:51","modified_gmt":"2026-02-03T09:35:51","slug":"ban-tin-cap-nhat-chinh-sach-thue-viet-nam-thang-11-2025-gtgt-tncn-va-lao-dong","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/ban-tin-cap-nhat-chinh-sach-thue-viet-nam-thang-11-2025-gtgt-tncn-va-lao-dong\/","title":{"rendered":"[B\u1ea3n tin] C\u1eadp nh\u1eadt Ch\u00ednh s\u00e1ch Thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 11\/2025 \u2013 GTGT, TNCN v\u00e0 Lao \u0111\u1ed9ng"},"content":{"rendered":"
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B\u1ea3n tin th\u00e1ng 11 n\u0103m 2025 l\u00e0m n\u1ed5i b\u1eadt c\u00e1c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf quan tr\u1ecdng t\u1ea1i Vi\u1ec7t Nam m\u00e0 doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ch\u1eb7t ch\u1ebd. Tr\u1ecdng t\u00e2m l\u00e0 c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 thu\u1ebf GTGT li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, c\u01a1 ch\u1ebf ho\u00e0n thu\u1ebf GTGT, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong th\u1eddi gian c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u00e1c y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (EPE). Ngo\u00e0i ra, b\u1ea3n tin c\u0169ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), \u0111\u1eb7c bi\u1ec7t l\u00e0 ch\u00ednh s\u00e1ch v\u1ec1 ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n cho nh\u00e2n vi\u00ean, c\u0169ng nh\u01b0 c\u00e1c quy \u0111\u1ecbnh lao \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c chi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i di chuy\u1ec3n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p. Nh\u1eefng di\u1ec5n bi\u1ebfn n\u00e0y c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn vi\u1ec7c tu\u00e2n th\u1ee7, v\u1eadn h\u00e0nh v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

1. THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG (GTGT)<\/strong><\/h2>\n

1.1. S\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n do v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ho\u00e0n thu\u1ebf ti\u1ebfp theo<\/strong><\/h3>\n
C\u00f4ng v\u0103n s\u1ed1 5094\/CT-CS<\/a> ng\u00e0y 11\/11\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 L\u01b0u \u00fd ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/div>\n
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C\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 25\/2018\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC) v\u00e0 hi\u1ec7n nay \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15, Kho\u1ea3n 2 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 69\/2025\/TT-BTC.<\/div>\n
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Theo c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u trong th\u00e1ng ho\u1eb7c qu\u00fd, n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c qu\u00fd. Tuy nhi\u00ean, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10% doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u trong k\u1ef3 ho\u00e0n thu\u1ebf.<\/div>\n
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\u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n do v\u01b0\u1ee3t qu\u00e1 10% doanh thu c\u1ee7a k\u1ef3 tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf ti\u1ebfp theo.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n
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1.2. L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u:<\/strong><\/div>\n
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C\u00f4ng v\u0103n s\u1ed1 5489\/ CT-CS ng\u00e0y 25\/11\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/span><\/p>\n

Theo l\u01b0u \u00fd c\u1ee7a C\u1ee5c Thu\u1ebf, nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT l\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 ( \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15, kho\u1ea3n 1 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP, kho\u1ea3n 4 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ).<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, c\u1ea7n ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u (kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15, kho\u1ea3n 2 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP). N\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho h\u00e0ng xu\u1ea5t kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 doanh thu xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu ch\u1ecbu thu\u1ebf (Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 69\/2025\/TT-BTC).<\/span><\/p>\n

1.3. Li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/span><\/strong><\/h3>\n

Theo C\u00f4ng v\u0103n s\u1ed1 5282\/ CT-CS ng\u00e0y 18\/11\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf l\u01b0u \u00fd v\u1ec1 \u0111i\u1ec1u ki\u1ec7n cho ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, C\u1ee5c Thu\u1ebf \u0111\u00e3 c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) v\u00e0 \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/span> \u0111\u1ec3 tr\u1ea3 l\u1eddi nh\u01b0 sau:<\/span><\/p>\n

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  • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Doanh nghi\u1ec7p t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3. Vi\u1ec7c c\u1ea5p v\u00e0 k\u00ea khai x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf khi c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP n\u00eau tr\u00ean.<\/span><\/li>\n
  • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00f3 ngu\u1ed3n thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f4ng nh\u00e2n, thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ea3m b\u1ea3o s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c li\u00ean t\u1ee5c th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfp t\u1ee5c cho doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u1edbi \u0111i\u1ec1u ki\u1ec7n doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ngay \u00edt nh\u1ea5t 18% doanh thu tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP n\u00eau tr\u00ean.<\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

    1.4. Li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai n\u1ed9p thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX)<\/span><\/strong><\/h3>\n

    C\u00f4ng v\u0103n s\u1ed1 3905\/ HYE-QLDN3 ng\u00e0y 31\/10\/2025 c\u1ee7a Thu\u1ebf t\u1ec9nh H\u01b0ng Y\u00ean h\u01b0\u1edbng d\u1eabn li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai n\u1ed9p thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX) nh\u01b0 sau:<\/span><\/p>\n

    1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT:<\/span><\/p>\n

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    • DNCX kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u1ec3 xu\u1ea5t kh\u1ea9u (ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t) v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/li>\n
    • DNCX ph\u1ea3i n\u1ed9p thu\u1ebf GTGT n\u1ebfu th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t, v\u00ed d\u1ee5:<\/span><\/li>\n
    • Mua h\u00e0ng t\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u1ec3 xu\u1ea5t kh\u1ea9u (th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u).<\/span><\/li>\n
    • Nh\u1eadp kh\u1ea9u h\u00e0ng \u0111\u1ec3 b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba (th\u1ef1c hi\u1ec7n quy\u1ec1n nh\u1eadp kh\u1ea9u).<\/span><\/li>\n<\/ul>\n

      2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT (\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t):<\/span><\/p>\n

        \n
      • H\u1ea1ch to\u00e1n ri\u00eang: DNCX ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t (v\u00ed d\u1ee5: ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u).<\/span><\/li>\n
      • \u0110\u0103ng k\u00fd thu\u1ebf: DNCX c\u1ea7n \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ed9i \u0111\u1ecba \u0111\u1ec3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT ri\u00eang cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c n\u00e0y.<\/span><\/li>\n
      • B\u1ed1 tr\u00ed khu v\u1ef1c ri\u00eang: B\u1ed1 tr\u00ed khu v\u1ef1c l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t ph\u1ea3i b\u1ea3o \u0111\u1ea3m ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c.<\/span><\/li>\n<\/ul>\n

        3. K\u1ef3 k\u00ea khai thu\u1ebf GTGT:<\/span><\/p>\n

          \n
        • K\u00ea khai theo th\u00e1ng: Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP, DNCX th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng.<\/span><\/li>\n
        • K\u00ea khai theo qu\u00fd: N\u1ebfu DNCX \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP (t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng), DNCX \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf GTGT theo qu\u00fd.<\/span><\/li>\n<\/ul>\n

          4. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

            \n
          • N\u1ebfu DNCX khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n
          • N\u1ebfu DNCX khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/li>\n
          • Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d.<\/span><\/li>\n<\/ul>\n

            Nh\u01b0 v\u1eady, DNCX ch\u1ec9 ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t (s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u). DNCX c\u1ea7n h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh. K\u1ef3 k\u00ea khai thu\u1ebf c\u00f3 th\u1ec3 l\u00e0 th\u00e1ng ho\u1eb7c qu\u00fd t\u00f9y thu\u1ed9c v\u00e0o doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n

            \n

            \"B\u1ea3n<\/p>\n

            2. THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N (TNCN)<\/strong><\/h2>\n

            2.1. Ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ea1n m\u1ee9c chi ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca<\/b><\/h3>\n

            C\u00f4ng v\u0103n s\u1ed1 5106\/CT-CS ng\u00e0y 12\/11\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, li\u00ean quan \u0111\u1ebfn h\u1ea1n m\u1ee9c chi ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN, C\u1ee5c Thu\u1ebf \u0111\u00e3 tr\u00edch d\u1eabn c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn sau \u0111\u1ec3 tham kh\u1ea3o th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

            T\u1ea1i \u0110i\u1ec1u 103 B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 45\/2019\/QH14 quy \u0111\u1ecbnh “Ch\u1ebf \u0111\u1ed9 n\u00e2ng l\u01b0\u01a1ng, n\u00e2ng b\u1eadc, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 khuy\u1ebfn kh\u00edch \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 ho\u1eb7c quy \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng”.<\/span><\/p>\n