{"id":39,"date":"2026-08-14T22:36:25","date_gmt":"2026-08-14T15:36:25","guid":{"rendered":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/thue-gtgt-khau-tru-hay-truc-tiep\/"},"modified":"2026-08-14T22:36:25","modified_gmt":"2026-08-14T15:36:25","slug":"thue-gtgt-khau-tru-hay-truc-tiep","status":"publish","type":"post","link":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/thue-gtgt-khau-tru-hay-truc-tiep\/","title":{"rendered":"Thu\u1ebf GTGT: kh\u1ea5u tr\u1eeb hay tr\u1ef1c ti\u1ebfp?"},"content":{"rendered":"<p>&#8220;Anh \u01a1i, b\u00ean em xu\u1ea5t 800 tri\u1ec7u h\u00e0ng, thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 bao nhi\u00eau?&#8221; \u0110\u00f3 l\u00e0 c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n n\u00e0o c\u0169ng mu\u1ed1n tr\u1ea3 l\u1eddi b\u1eb1ng m\u1ed9t con s\u1ed1, nh\u01b0ng \u0111\u00fang ra ph\u1ea3i h\u1ecfi l\u1ea1i: <em>b\u1ea1n \u0111ang d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/em> Thu\u1ebf GTGT c\u00f3 hai c\u00e1ch t\u00ednh r\u1ea5t kh\u00e1c nhau v\u1ec1 logic. M\u1ed9t c\u00e1ch \u0111\u00e1nh v\u00e0o <strong>gi\u00e1 tr\u1ecb t\u0103ng th\u00eam<\/strong> (ch\u00eanh l\u1ec7ch gi\u1eefa \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o). C\u00e1ch c\u00f2n l\u1ea1i \u0111\u00e1nh th\u1eb3ng v\u00e0o <strong>doanh thu<\/strong> v\u1edbi m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ed1 \u0111\u1ecbnh. Hi\u1ec3u \u0111\u00fang hai c\u00e1ch n\u00e0y gi\u00fap b\u1ea1n bi\u1ebft v\u00ec sao hai doanh nghi\u1ec7p c\u00f9ng doanh thu c\u00f3 th\u1ec3 n\u1ed9p thu\u1ebf ch\u00eanh nhau g\u1ea5p \u0111\u00f4i.<\/p>\n<h2>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: n\u1ed9p ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ea1n t\u1ea1o ra<\/h2>\n<p>C\u00f4ng th\u1ee9c g\u1ecdn: thu\u1ebf ph\u1ea3i n\u1ed9p = thu\u1ebf GTGT \u0111\u1ea7u ra \u2212 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Doanh nghi\u1ec7p b\u00e1n h\u00e0ng thu thu\u1ebf c\u1ee7a kh\u00e1ch (\u0111\u1ea7u ra), \u0111\u1ed3ng th\u1eddi \u0111\u00e3 tr\u1ea3 thu\u1ebf khi mua h\u00e0ng (\u0111\u1ea7u v\u00e0o), ch\u1ec9 n\u1ed9p ph\u1ea7n ch\u00eanh l\u1ec7ch. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1eb1m \u1edf ch\u1ee9ng t\u1eeb: h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf, v\u00e0 h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, hi\u1ec7u l\u1ef1c 1\/7\/2025). Thu\u1ebf su\u1ea5t g\u1ed3m 10%, 5%, 0%; trong giai \u0111o\u1ea1n \u0111\u1ebfn h\u1ebft 31\/12\/2026, nh\u00f3m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m 2 \u0111i\u1ec3m ph\u1ea7n tr\u0103m, t\u1eeb 10% xu\u1ed1ng 8% (Ngh\u1ecb quy\u1ebft 204\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP).<\/p>\n<h2>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp: t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu<\/h2>\n<p>\u1ede ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, thu\u1ebf GTGT b\u1eb1ng doanh thu nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 theo ng\u00e0nh, kh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ea7u v\u00e0o. C\u00e1c t\u1ef7 l\u1ec7 ph\u1ed5 bi\u1ebfn:<\/p>\n<table>\n<thead>\n<tr>\n<th>Nh\u00f3m ho\u1ea1t \u0111\u1ed9ng<\/th>\n<th>T\u1ef7 l\u1ec7 tr\u00ean doanh thu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a<\/td>\n<td>1%<\/td>\n<\/tr>\n<tr>\n<td>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c<\/td>\n<td>2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y g\u1ecdn, kh\u00f4ng \u0111\u00f2i h\u1ecfi t\u00e1ch thu\u1ebf \u0111\u1ea7u v\u00e0o, n\u00ean ph\u00f9 h\u1ee3p v\u1edbi h\u1ed9 v\u00e0 doanh nghi\u1ec7p r\u1ea5t nh\u1ecf. Nh\u01b0ng c\u0169ng ch\u00ednh v\u00ec kh\u00f4ng c\u00f3 kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7u v\u00e0o l\u1edbn c\u00f3 th\u1ec3 th\u1ea5y b\u1ea5t l\u1ee3i.<\/p>\n<h2>\u0110i\u1ec3m h\u00f2a v\u1ed1n gi\u1eefa hai c\u00e1ch<\/h2>\n<p>H\u00e3y l\u00e0m ph\u00e9p t\u00ednh ng\u01b0\u1ee3c. V\u1edbi thu\u1ebf su\u1ea5t 8% theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng 8% \u00d7 gi\u00e1 tr\u1ecb t\u0103ng th\u00eam. V\u1edbi ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u1edf t\u1ef7 l\u1ec7 1%, thu\u1ebf b\u1eb1ng 1% \u00d7 doanh thu. Hai c\u00e1ch b\u1eb1ng nhau khi gi\u00e1 tr\u1ecb t\u0103ng th\u00eam b\u1eb1ng 12,5% doanh thu (v\u00ec 1% chia 8% b\u1eb1ng 12,5%). N\u00f3i \u0111\u01a1n gi\u1ea3n: <strong>doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u00f3 bi\u00ean l\u00e3i g\u1ed9p tr\u00ean 12,5% doanh thu s\u1ebd n\u1ed9p \u00edt h\u01a1n theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u1edf t\u1ef7 l\u1ec7 1%<\/strong>, c\u00f2n d\u01b0\u1edbi 12,5% s\u1ebd n\u1ed9p \u00edt h\u01a1n theo kh\u1ea5u tr\u1eeb. V\u1edbi d\u1ecbch v\u1ee5 t\u1ef7 l\u1ec7 5%, \u0111i\u1ec3m h\u00f2a v\u1ed1n l\u00e0 62,5%.<\/p>\n<div class=\"eg\">\n<p><strong>V\u00ed d\u1ee5 minh ho\u1ea1 (DEMO).<\/strong> Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i b\u00e1n ra 800.000.000\u0111 (gi\u00e1 ch\u01b0a thu\u1ebf).<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p A, mua v\u00e0o 640.000.000\u0111 (gi\u00e1 tr\u1ecb t\u0103ng th\u00eam 160.000.000\u0111, bi\u00ean 20%): kh\u1ea5u tr\u1eeb 8% \u00d7 160.000.000 = 12.800.000\u0111; tr\u1ef1c ti\u1ebfp 1% \u00d7 800.000.000 = 8.000.000\u0111.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p B, mua v\u00e0o 720.000.000\u0111 (gi\u00e1 tr\u1ecb t\u0103ng th\u00eam 80.000.000\u0111, bi\u00ean 10%): kh\u1ea5u tr\u1eeb 8% \u00d7 80.000.000 = 6.400.000\u0111; tr\u1ef1c ti\u1ebfp v\u1eabn l\u00e0 8.000.000\u0111.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p C, c\u00f4ng ty d\u1ecbch v\u1ee5 doanh thu 400.000.000\u0111, \u0111\u1ea7u v\u00e0o 40.000.000\u0111: kh\u1ea5u tr\u1eeb 8% \u00d7 360.000.000 = 28.800.000\u0111; tr\u1ef1c ti\u1ebfp 5% \u00d7 400.000.000 = 20.000.000\u0111.<\/li>\n<\/ul>\n<\/div>\n<p>Hai \u0111i\u1ec3m c\u1ea7n nh\u1ea5n: th\u1ee9 nh\u1ea5t, b\u1ea3ng tr\u00ean ch\u1ec9 so s\u00e1nh s\u1ed1 thu\u1ebf, ch\u01b0a t\u00ednh \u0111\u1ebfn vi\u1ec7c b\u1ea1n c\u00f3 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn hay kh\u00f4ng; th\u1ee9 hai, thu\u1ebf su\u1ea5t 8% ch\u1ec9 \u0111\u00fang trong th\u1eddi gian gi\u1ea3m thu\u1ebf v\u00e0 v\u1edbi nh\u00f3m \u0111\u01b0\u1ee3c gi\u1ea3m. H\u00e3y t\u00ednh l\u1ea1i v\u1edbi thu\u1ebf su\u1ea5t 10% n\u1ebfu h\u00e0ng h\u00f3a c\u1ee7a b\u1ea1n kh\u00f4ng thu\u1ed9c di\u1ec7n gi\u1ea3m. B\u1ea1n c\u00f3 th\u1ec3 th\u1eed s\u1ed1 li\u1ec7u ri\u00eang b\u1eb1ng <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/cong-cu\/tinh-thue-gtgt\/\">c\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf GTGT<\/a>.<\/p>\n<h2>B\u1ea1n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ecdn kh\u00f4ng?<\/h2>\n<p>\u0110\u00e2y l\u00e0 ch\u1ed7 nhi\u1ec1u ng\u01b0\u1eddi hi\u1ec3u nh\u1ea7m. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf kh\u00f4ng ph\u1ea3i m\u00f3n \u0103n t\u1ef1 ch\u1ecdn: lu\u1eadt quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o, th\u01b0\u1eddng g\u1eafn v\u1edbi quy m\u00f4 doanh thu, vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb. H\u1ed9 kinh doanh quy m\u00f4 nh\u1ecf th\u01b0\u1eddng d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, c\u00f2n doanh nghi\u1ec7p l\u1eadp \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p lu\u1eadt cho ph\u00e9p kh\u00e1c. N\u1ebfu b\u1ea1n n\u1eb1m \u1edf v\u00f9ng ranh gi\u1edbi, h\u00e3y h\u1ecfi k\u1ebf to\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh. Chi ti\u1ebft v\u1ec1 h\u1ed9 kinh doanh c\u00f3 trong b\u00e0i <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/thue-ho-kinh-doanh-2026-bo-thue-khoan\/\">thu\u1ebf h\u1ed9 kinh doanh 2026<\/a>.<\/p>\n<h2>Ngo\u1ea1i l\u1ec7 v\u1ec1 thu\u1ebf su\u1ea5t gi\u1ea3m 2 \u0111i\u1ec3m<\/h2>\n<p>M\u1ee9c gi\u1ea3m t\u1eeb 10% xu\u1ed1ng 8% kh\u00f4ng \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 nh\u00f3m: vi\u1ec5n th\u00f4ng; t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m; b\u1ea5t \u0111\u1ed9ng s\u1ea3n; s\u1ea3n ph\u1ea9m kim lo\u1ea1i; s\u1ea3n ph\u1ea9m khai kho\u00e1ng (tr\u1eeb than); h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb x\u0103ng). Sai l\u1ea7m hay g\u1eb7p l\u00e0 doanh nghi\u1ec7p b\u00e1n nhi\u1ec1u lo\u1ea1i h\u00e0ng nh\u01b0ng \u00e1p 8% \u0111\u1ed3ng lo\u1ea1t. C\u00e1ch an to\u00e0n: l\u1eadp b\u1ea3ng m\u1eb7t h\u00e0ng \u00e1nh x\u1ea1 thu\u1ebf su\u1ea5t trong ph\u1ea7n m\u1ec1m, r\u00e0 l\u1ea1i m\u1ed7i khi th\u00eam m\u1eb7t h\u00e0ng m\u1edbi.<\/p>\n<h2>M\u1ed9t ng\u00e0y l\u00e0m vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n GTGT<\/h2>\n<ol>\n<li>Cu\u1ed1i ng\u00e0y, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u1edbi s\u1ed5 b\u00e1n h\u00e0ng.<\/li>\n<li>Ki\u1ec3m tra m\u1ed7i h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o: \u0111\u00fang t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, thu\u1ebf su\u1ea5t, \u0111\u00e3 thanh to\u00e1n chuy\u1ec3n kho\u1ea3n n\u1ebfu t\u1eeb 5 tri\u1ec7u.<\/li>\n<li>Cu\u1ed1i k\u1ef3, l\u1eadp b\u1ea3ng k\u00ea \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o, \u0111\u1ed1i chi\u1ebfu t\u1ed5ng thu\u1ebf v\u1edbi s\u1ed5 c\u00e1i.<\/li>\n<li>N\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n (ng\u00e0y 20 th\u00e1ng sau ho\u1eb7c ng\u00e0y cu\u1ed1i th\u00e1ng \u0111\u1ea7u qu\u00fd sau); xem <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/lich-nop-thue-hang-thang-cho-doanh-nghiep\/\">l\u1ecbch n\u1ed9p thu\u1ebf h\u1eb1ng th\u00e1ng<\/a>.<\/li>\n<\/ol>\n<p>N\u1ebfu c\u00f4ng ty b\u1ea1n \u0111ang b\u1ed1i r\u1ed1i v\u1ec1 c\u00e1ch t\u00ednh ho\u1eb7c v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb lo\u1ea1i, <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/dich-vu\/bao-cao-thue\/\">d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf<\/a> c\u1ee7a ch\u00fang t\u00f4i c\u00f3 b\u01b0\u1edbc r\u00e0 so\u00e1t GTGT tr\u01b0\u1edbc khi n\u1ed9p, v\u00e0 g\u00f3i <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/dich-vu\/ke-toan-tron-goi\/\">k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> bao g\u1ed3m vi\u1ec7c l\u1eadp t\u1edd khai h\u1eb1ng k\u1ef3.<\/p>\n<div class=\"note\">\n<p><strong>L\u01b0u \u00fd DEMO.<\/strong> N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, DEMO \u2013 s\u1ed1 li\u1ec7u minh ho\u1ea1; \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh ho\u1eb7c h\u1ecfi k\u1ebf to\u00e1n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam, ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp t\u00ednh % tr\u00ean doanh thu. \u0110i\u1ec3m h\u00f2a v\u1ed1n gi\u1eefa hai c\u00e1ch v\u00e0 v\u00ed d\u1ee5 s\u1ed1 c\u1ee5 th\u1ec3.<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-39","post","type-post","status-publish","format-standard","hentry","category-thue-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/39","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/comments?post=39"}],"version-history":[{"count":0,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/39\/revisions"}],"wp:attachment":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/media?parent=39"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/categories?post=39"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/tags?post=39"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}