{"id":5449,"date":"2025-03-23T21:49:14","date_gmt":"2025-03-24T04:49:14","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5449"},"modified":"2025-03-24T02:39:27","modified_gmt":"2025-03-24T09:39:27","slug":"thue-gtgt-va-nhung-dieu-doanh-nghiep-co-von-dau-tu-nuoc-ngoai-can-biet","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/thue-gtgt-va-nhung-dieu-doanh-nghiep-co-von-dau-tu-nuoc-ngoai-can-biet\/","title":{"rendered":"Thu\u1ebf GTGT v\u00e0 Nh\u1eefng \u0111i\u1ec1u Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u1ea7n bi\u1ebft"},"content":{"rendered":"\n<p>Thu\u1ebf GTGT l\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf quan tr\u1ecdng m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ec1u ph\u1ea3i quan t\u00e2m. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, tr\u00e1nh r\u1ee7i ro v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd. D\u01b0\u1edbi \u0111\u00e2y <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a> s\u1ebd gi\u00fap qu\u00fd doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 thu\u1ebf GTGT m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t:<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-bc8f06b6aeb9b47765422f9ebede1b95\" id=\"h-1-khai-ni\u1ec7m\"><strong>1. Kh\u00e1i ni\u1ec7m<\/strong><\/h2>\n\n\n\n<p>Thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng. Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u0169ng l\u00e0 m\u1ed9t trong c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT t\u1ea1i Vi\u1ec7t Nam theo <em><strong>\u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 (\u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC)<\/strong><\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-1f0b92ad4886086cd7fdd2b03295b6c0\" id=\"h-2-m\u1ee9c-thu\u1ebf-su\u1ea5t-gtgt-nbsp\"><strong>2. M\u1ee9c thu\u1ebf su\u1ea5t GTGT&nbsp;<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu\u1ebf su\u1ea5t 0%: \u00c1p d\u1ee5ng cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<em><strong>(\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC)<\/strong><\/em><\/li>\n\n\n\n<li>Thu\u1ebf su\u1ea5t 5%: \u00c1p d\u1ee5ng cho c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0 y t\u1ebf, gi\u00e1o d\u1ee5c, v\u0103n h\u00f3a, th\u1ec3 thao, gi\u1ea3i tr\u00ed.<em><strong>(\u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 26\/2015\/TT-BTC)<\/strong><\/em><\/li>\n\n\n\n<li>Thu\u1ebf su\u1ea5t 10%: \u00c1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean. <em><strong>(\u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC)<\/strong><\/em><\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"722\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-10-722x1024.png\" alt=\"H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ec3 b\u1edfi DNP Vi\u1ec7t Nam Law Firm\" class=\"wp-image-5450\" style=\"width:394px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-10-722x1024.png 722w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-10-212x300.png 212w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-10-768x1089.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-10-1083x1536.png 1083w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-10.png 1410w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\"><em>H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ec3 b\u1edfi DNP Vi\u1ec7t Nam Law Firm<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-66458af96e528420365cb9f3211eb037\" id=\"h-3-ph\u01b0\u01a1ng-phap-tinh-thu\u1ebf-gtgt\"><strong>3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/strong><\/h2>\n\n\n\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra &#8211; Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n\n\n\n<li>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp <strong><em>(theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC)<\/em>:<\/strong> Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu x T\u1ef7 l\u1ec7 quy \u0111\u1ecbnh (%)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-4a3672f72c7c76e60ca4f3ff7c618f71\" id=\"h-4-nghia-v\u1ee5-ke-khai-va-n\u1ed9p-thu\u1ebf-gtgt\"><strong>4. Ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u00ea khai thu\u1ebf: Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd t\u00f9y theo quy m\u00f4 v\u00e0 lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/li>\n\n\n\n<li>N\u1ed9p thu\u1ebf: Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT th\u01b0\u1eddng l\u00e0 ng\u00e0y 20 ho\u1eb7c 30 c\u1ee7a th\u00e1ng ti\u1ebfp theo sau th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-6574582fffd624f5e5b7ce4b5f344c6c\" id=\"h-5-l\u01b0u-y-cho-doanh-nghi\u1ec7p-co-v\u1ed1n-d\u1ea7u-t\u01b0-n\u01b0\u1edbc-ngoai\"><strong>5. L\u01b0u \u00fd cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ednh thu\u1ebf cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: N\u1ebfu doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c 0%, v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: Hi\u1ec7n nay, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT.<\/li>\n<\/ul>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<br><\/strong>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh Ph\u01b0\u1edbc, Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<br>\ud83d\udcdeHotline: 0987.290.273 (Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n). <br>\ud83d\udce9 Email: info@dnp-law.com. <br>Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\">https:\/\/www.dnp-law.com\/vi\/<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf GTGT l\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf quan tr\u1ecdng m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ec1u ph\u1ea3i quan t\u00e2m. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5450,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,252],"tags":[],"class_list":["post-5449","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-nguyen","category-tin-tuc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u1ed5ng quan v\u1ec1 Thu\u1ebf GTGT cho doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam<\/title>\n<meta name=\"description\" content=\"Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, tr\u00e1nh r\u1ee7i ro.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dnp-law.com\/vi\/thue-gtgt-va-nhung-dieu-doanh-nghiep-co-von-dau-tu-nuoc-ngoai-can-biet\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thu\u1ebf GTGT v\u00e0 Nh\u1eefng \u0111i\u1ec1u Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u1ea7n bi\u1ebft\" \/>\n<meta property=\"og:description\" content=\"Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed, tr\u00e1nh r\u1ee7i ro.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.dnp-law.com\/vi\/thue-gtgt-va-nhung-dieu-doanh-nghiep-co-von-dau-tu-nuoc-ngoai-can-biet\/\" \/>\n<meta property=\"og:site_name\" content=\"C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-24T04:49:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-24T09:39:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-10.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1410\" \/>\n\t<meta property=\"og:image:height\" content=\"2000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta 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