{"id":4161,"date":"2025-11-19T16:42:32","date_gmt":"2025-11-19T16:42:32","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4161"},"modified":"2025-11-19T16:42:32","modified_gmt":"2025-11-19T16:42:32","slug":"cham-thanh-toan-khong-duoc-tru-thue-gtgt-dau-vao","status":"publish","type":"post","link":"https:\/\/www.parkerrussell.com.vn\/vi\/tin-tuc\/cham-thanh-toan-khong-duoc-tru-thue-gtgt-dau-vao\/","title":{"rendered":"Ch\u1eadm thanh to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>CH\u1eacM THANH TO\u00c1N KH\u00d4NG \u0110\u01af\u1ee2C TR\u1eea THU\u1ebe GTGT \u0110\u1ea6U V\u00c0O<\/strong><\/h4>\n<p>M\u1ed9t s\u1ed1 C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 ban h\u00e0nh v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ch\u1eadm so v\u1edbi th\u1eddi h\u1ea1n trong h\u1ee3p \u0111\u1ed3ng, c\u1ee5 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>C\u00f4ng v\u0103n 434\/VLO-QLDN2 ng\u00e0y 21\/8\/2025 c\u1ee7a Thu\u1ebf t\u1ec9nh V\u0129nh Long<\/li>\n<li>C\u00f4ng v\u0103n 2563\/NBI-QLDN2 ng\u00e0y 19\/9\/2025 c\u1ee7a Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh<\/li>\n<li>C\u00f4ng v\u0103n 1744\/DAN-QLDN2 ng\u00e0y 07\/10\/2025 c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng, v\u00e0<\/li>\n<li>C\u00f4ng v\u0103n 3367\/TPHCM-QLDN1 ng\u00e0y 08\/10\/2025 c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/li>\n<\/ul>\n<p>Theo c\u00e1c c\u00f4ng v\u0103n n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m VAT), th\u00ec:<\/p>\n<ul>\n<li>\u0110\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<li>Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li>Sau th\u1eddi h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng, n\u1ebfu doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n thanh to\u00e1n b\u1eb1ng h\u00ecnh th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1ea1i thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng, k\u1ec3 c\u1ea3 khi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n<p>Tuy nhi\u00ean, ng\u00e0y 31\/10\/2025 t\u1ea1i bu\u1ed5i H\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i v\u1edbi doanh nghi\u1ec7p tr\u1ecdng \u0111i\u1ec3m khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n tr\u00ean \u0111\u1ecba b\u00e0n, thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh \u0111\u00e3 tr\u1ea3 l\u1eddi nh\u01b0 sau: n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng v\u00e0 ph\u1ee5 l\u1ee5c quy \u0111\u1ecbnh r\u00f5 th\u1eddi h\u1ea1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, \u0111\u1ebfn k\u1ef3 thanh to\u00e1n m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n, th\u00ec doanh nghi\u1ec7p ph\u1ea3i lo\u1ea1i ph\u1ea7n ch\u01b0a thanh to\u00e1n kh\u1ecfi kh\u1ea5u tr\u1eeb thu\u1ebf VAT. Sau \u0111\u00f3, khi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n, th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1ea1i. Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh \u201cm\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb v\u0129nh vi\u1ec5n\u201d.<\/p>\n<p>Theo \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u00e1ch \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p, c\u0103n c\u1ee9 v\u00e0o quan \u0111i\u1ec3m h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng, v\u00e0 r\u1ee7i ro thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng v\u1eabn b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CH\u1eacM THANH TO\u00c1N KH\u00d4NG \u0110\u01af\u1ee2C TR\u1eea THU\u1ebe GTGT \u0110\u1ea6U V\u00c0O M\u1ed9t s\u1ed1 C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 ban h\u00e0nh v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ch\u1eadm so v\u1edbi th\u1eddi h\u1ea1n trong h\u1ee3p \u0111\u1ed3ng, c\u1ee5 th\u1ec3 g\u1ed3m: C\u00f4ng v\u0103n 434\/VLO-QLDN2 ng\u00e0y&#8230;<\/p>\n","protected":false},"author":4,"featured_media":3562,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4161","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4161","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4161"}],"version-history":[{"count":1,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4161\/revisions"}],"predecessor-version":[{"id":4162,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4161\/revisions\/4162"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/3562"}],"wp:attachment":[{"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}