{"id":981,"date":"2023-10-12T09:55:35","date_gmt":"2023-10-12T02:55:35","guid":{"rendered":"https:\/\/lehoangtuyen.vn\/?p=981"},"modified":"2023-10-12T10:25:59","modified_gmt":"2023-10-12T03:25:59","slug":"nhung-truong-hop-duoc-mien-khai-nop-thue-gtgt-voi-khoan-thu-ho","status":"publish","type":"post","link":"https:\/\/lehoangtuyen.vn\/ko\/nhung-truong-hop-duoc-mien-khai-nop-thue-gtgt-voi-khoan-thu-ho\/","title":{"rendered":"Kho\u1ea3n thu h\u1ed9 n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n khai n\u1ed9p thu\u1ebf GTGT?"},"content":{"rendered":"<p data-sourcepos=\"3:1-3:182\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, c\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.<\/p>\n<h2 data-sourcepos=\"5:1-5:55\"><strong>Kho\u1ea3n thu h\u1ed9 n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n khai n\u1ed9p thu\u1ebf GTGT?<\/strong><\/h2>\n<p data-sourcepos=\"7:1-7:251\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 72027\/CTHN-TTHT ng\u00e0y 9\/10\/2023, kho\u1ea3n thu h\u1ed9 \u0111\u01b0\u1ee3c mi\u1ec5n khai n\u1ed9p thu\u1ebf GTGT l\u00e0 kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh. C\u1ee5 th\u1ec3, bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed9 sau:<\/p>\n<ul data-sourcepos=\"9:1-16:0\">\n<li data-sourcepos=\"9:1-9:75\">Thu h\u1ed9 ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, internet, truy\u1ec1n h\u00ecnh, vi\u1ec5n th\u00f4ng,&#8230;<\/li>\n<li data-sourcepos=\"10:1-10:48\">Thu h\u1ed9 ti\u1ec1n h\u1ecdc ph\u00ed, b\u1ea3o hi\u1ec3m, ph\u00ed d\u1ecbch v\u1ee5,&#8230;<\/li>\n<li data-sourcepos=\"11:1-11:29\">Thu h\u1ed9 ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed,&#8230;<\/li>\n<li data-sourcepos=\"12:1-12:36\">Thu h\u1ed9 ti\u1ec1n thu\u00ea nh\u00e0, thu\u00ea \u0111\u1ea5t,&#8230;<\/li>\n<li data-sourcepos=\"13:1-13:34\">Thu h\u1ed9 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng,&#8230;<\/li>\n<li data-sourcepos=\"14:1-14:48\">Thu h\u1ed9 ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf,&#8230;<\/li>\n<li data-sourcepos=\"15:1-16:0\">Thu h\u1ed9 ti\u1ec1n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed,&#8230;<\/li>\n<\/ul>\n<h5 data-sourcepos=\"17:1-17:10\"><strong>L\u01b0u \u00fd:<\/strong><\/h5>\n<ul data-sourcepos=\"19:1-22:0\">\n<li data-sourcepos=\"19:1-19:95\">C\u00e1c kho\u1ea3n thu h\u1ed9 tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd thu h\u1ed9.<\/li>\n<li data-sourcepos=\"20:1-20:132\">Khi chi tr\u1ea3 c\u00e1c kho\u1ea3n thu h\u1ed9, c\u01a1 s\u1edf kinh doanh ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ghi t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u1eb7c b\u00ean \u0111\u1ea1i l\u00fd thu h\u1ed9.<\/li>\n<li data-sourcepos=\"21:1-22:0\">Tr\u00ean h\u00f3a \u0111\u01a1n GTGT, t\u1ea1i ch\u1ec9 ti\u00eau &#8220;thu\u1ebf su\u1ea5t&#8221;, c\u01a1 s\u1edf kinh doanh th\u1ec3 hi\u1ec7n l\u00e0 &#8220;KKKNT&#8221; (Kh\u00f4ng k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT).<\/li>\n<\/ul>\n<h5 data-sourcepos=\"23:1-23:10\"><strong>V\u00ed d\u1ee5:<\/strong><\/h5>\n<ul data-sourcepos=\"25:1-27:0\">\n<li data-sourcepos=\"25:1-25:199\">C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn thu h\u1ed9 ti\u1ec1n \u0111i\u1ec7n cho kh\u00e1ch h\u00e0ng. Khi thu ti\u1ec1n \u0111i\u1ec7n c\u1ee7a kh\u00e1ch h\u00e0ng, C\u00f4ng ty A l\u1eadp h\u00f3a \u0111\u01a1n GTGT ghi t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng, t\u1ea1i ch\u1ec9 ti\u00eau &#8220;thu\u1ebf su\u1ea5t&#8221; ghi l\u00e0 &#8220;KKKNT&#8221;.<\/li>\n<li data-sourcepos=\"26:1-27:0\">C\u00f4ng ty B k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn thu h\u1ed9 ti\u1ec1n h\u1ecdc ph\u00ed cho tr\u01b0\u1eddng h\u1ecdc. Khi thu ti\u1ec1n h\u1ecdc ph\u00ed c\u1ee7a h\u1ecdc sinh, C\u00f4ng ty B l\u1eadp h\u00f3a \u0111\u01a1n GTGT ghi t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a tr\u01b0\u1eddng h\u1ecdc, t\u1ea1i ch\u1ec9 ti\u00eau &#8220;thu\u1ebf su\u1ea5t&#8221; ghi l\u00e0 &#8220;KKKNT&#8221;.<\/li>\n<\/ul>\n<blockquote><p>T\u00e0i li\u1ec7u: <a href=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/10\/CV72027_09102023CTHN-1-1.pdf\">C\u00f4ng v\u0103n s\u1ed1 72027\/CTHN-TTHT ng\u00e0y 9\/10\/2023 <\/a><\/p><\/blockquote>\n<h2 data-sourcepos=\"28:1-28:13\"><strong>K\u1ebft lu\u1eadn<\/strong><\/h2>\n<p data-sourcepos=\"30:1-30:206\">C\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. C\u00e1c c\u01a1 s\u1edf kinh doanh c\u1ea7n l\u01b0u \u00fd c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>","protected":false},"excerpt":{"rendered":"<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, c\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Kho\u1ea3n thu h\u1ed9 n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n khai n\u1ed9p thu\u1ebf GTGT? Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf TP. [&hellip;]<\/p>","protected":false},"author":2,"featured_media":983,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-981","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-blog"],"_links":{"self":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts\/981","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/comments?post=981"}],"version-history":[{"count":5,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts\/981\/revisions"}],"predecessor-version":[{"id":989,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts\/981\/revisions\/989"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/media\/983"}],"wp:attachment":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/media?parent=981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/categories?post=981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/tags?post=981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}