{"id":8790,"date":"2026-09-07T00:28:50","date_gmt":"2026-09-06T17:28:50","guid":{"rendered":"https:\/\/vinatpt.com\/?p=8790"},"modified":"2026-09-11T10:24:51","modified_gmt":"2026-09-11T03:24:51","slug":"hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/hoa-don-khong-chiu-thue-gtgt-co-phai-ke-khai-khong\/","title":{"rendered":"H\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ecbu Thu\u1ebf GTGT c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?"},"content":{"rendered":"

\"HOA-DON-KHONG-CHIU-THUE-GTGT-CO-PHAI-KE-KHAI-KHONG\"Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n, nhi\u1ec1u nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean th\u1eafc m\u1eafc: \u201cH\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?\u201d khi nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1eeb nh\u00e0 cung c\u1ea5p.<\/p>\n

Tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn theo \u0111\u00fang tinh th\u1ea7n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 cho k\u1ef3 k\u00ea khai thu\u1ebf GTGT.<\/span><\/p>\n

N\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u0103n c\u1ee9 ph\u00e1p l\u00fd, r\u00e0 so\u00e1t danh m\u1ee5c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf chu\u1ea9n x\u00e1c nh\u1ea5t nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf cho doanh nghi\u1ec7p.<\/span><\/p>\n

1. Nh\u1eefng M\u1eb7t H\u00e0ng, D\u1ecbch V\u1ee5 N\u00e0o Kh\u00f4ng Ch\u1ecbu Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng?<\/b><\/h2>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2008 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung qua c\u00e1c n\u0103m v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ed3ng b\u1ed9 trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh), Nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu, ph\u1ee5c v\u1ee5 an sinh x\u00e3 h\u1ed9i ho\u1eb7c khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n c\u00e1c ng\u00e0nh kinh t\u1ebf m\u0169i nh\u1ecdn.<\/span><\/p>\n

Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 danh m\u1ee5c 14 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ecdng y\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

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  1. S\u1ea3n ph\u1ea9m n\u00f4ng – l\u00e2m – th\u1ee7y s\u1ea3n:<\/b> S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/li>\n
  2. V\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p \u0111\u1ea7u v\u00e0o:<\/b> Gi\u1ed1ng c\u00e2y tr\u1ed3ng, gi\u1ed1ng v\u1eadt nu\u00f4i bao g\u1ed3m tr\u1ee9ng gi\u1ed1ng, con gi\u1ed1ng, c\u00e2y gi\u1ed1ng, h\u1ea1t gi\u1ed1ng, tinh d\u1ecbch, ph\u00f4i, v\u1eadt li\u1ec7u di truy\u1ec1n.<\/span><\/li>\n
  3. D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p:<\/b> T\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p.<\/span><\/li>\n
  4. Ph\u00e2n b\u00f3n v\u00e0 m\u00e1y m\u00f3c n\u00f4ng nghi\u1ec7p:<\/b> Ph\u00e2n b\u00f3n; th\u1ee9c \u0103n ch\u0103n nu\u00f4i, th\u1ee9c \u0103n th\u1ee7y s\u1ea3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p.<\/span><\/li>\n
  5. S\u1ea3n ph\u1ea9m mu\u1ed1i:<\/b> Mu\u1ed1i \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb n\u01b0\u1edbc bi\u1ec3n, mu\u1ed1i m\u1ecf t\u1ef1 nhi\u00ean, mu\u1ed1i tinh, mu\u1ed1i i-\u1ed1t m\u00e0 th\u00e0nh ph\u1ea7n ch\u00ednh c\u00f3 \u0111a s\u1ed1 l\u00e0 clorua natri (NaCl).<\/span><\/li>\n
  6. Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/b> Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/span><\/li>\n
  7. D\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m an sinh:<\/b> B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi h\u1ecdc, c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m kh\u00e1c li\u00ean quan \u0111\u1ebfn con ng\u01b0\u1eddi; b\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i, b\u1ea3o hi\u1ec3m c\u00e2y tr\u1ed3ng, c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n
  8. D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh – ng\u00e2n h\u00e0ng – ch\u1ee9ng kho\u00e1n:<\/b> D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng; kinh doanh ch\u1ee9ng kho\u00e1n; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; b\u00e1n n\u1ee3; kinh doanh ngo\u1ea1i t\u1ec7; d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh.<\/span><\/li>\n
  9. D\u1ecbch v\u1ee5 y t\u1ebf v\u00e0 th\u00fa y:<\/b> D\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, ph\u00f2ng b\u1ec7nh cho ng\u01b0\u1eddi v\u00e0 v\u1eadt nu\u00f4i; d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/span><\/li>\n
  10. Gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o:<\/b> D\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c v\u00e0 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p.<\/span><\/li>\n
  11. B\u00e1o ch\u00ed v\u00e0 xu\u1ea5t b\u1ea3n:<\/b> Xu\u1ea5t b\u1ea3n, nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh b\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin chuy\u00ean ng\u00e0nh, s\u00e1ch ch\u00ednh tr\u1ecb, s\u00e1ch gi\u00e1o khoa, gi\u00e1o tr\u00ecnh, s\u00e1ch v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, s\u00e1ch khoa h\u1ecdc – k\u1ef9 thu\u1eadt.<\/span><\/li>\n
  12. V\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng:<\/b> D\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, xe \u0111i\u1ec7n theo tuy\u1ebfn quy \u0111\u1ecbnh.<\/span><\/li>\n
  13. S\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7:<\/b> Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/span><\/li>\n
  14. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 kh\u00e1c:<\/b> H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7n tr\u1ee3 tr\u1ee3 c\u1ea5p phi ch\u00ednh ph\u1ee7, qu\u00e0 t\u1eb7ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m d\u01b0\u1edbi ng\u01b0\u1ee1ng quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n

    \"HOA-DON-KHONG-CHIU-THUE-GTGT-CO-PHAI-KE-KHAI-KHONG\"<\/p>\n

    2. H\u00f3a \u0110\u01a1n Kh\u00f4ng Ch\u1ecbu Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng C\u00f3 Ph\u1ea3i K\u00ea Khai Kh\u00f4ng?<\/b><\/h2>\n

    K\u1ebf to\u00e1n KH\u00d4NG B\u1eaeT BU\u1ed8C ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea ho\u1eb7c \u0111\u01b0a c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean T\u1edd khai thu\u1ebf GTGT (M\u1eabu 01\/GTGT).<\/span><\/p>\n

    Thu\u1ebf t\u1ea1i M\u1ee5c 2 <\/span>C\u00f4ng v\u0103n 4943\/TCT-CS<\/span><\/a> do T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o:<\/span> \u201cC\u00e1c h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC.\u201d<\/span><\/i><\/p>\n

    Gi\u1ea3i th\u00edch b\u1ea3n ch\u1ea5t qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/h4>\n