{"id":23744,"date":"2025-06-10T14:00:00","date_gmt":"2025-06-10T07:00:00","guid":{"rendered":"https:\/\/luathoasen.vn\/?p=23744"},"modified":"2025-06-17T08:38:42","modified_gmt":"2025-06-17T01:38:42","slug":"tu-1-7-2025-hang-hoa-duoi-20-trieu-dong-phai-co-chung-tu-thanh-toan-khong-tien-mat","status":"publish","type":"post","link":"https:\/\/www.luathoasen.vn\/en\/tin-tuc\/tu-1-7-2025-hang-hoa-duoi-20-trieu-dong-phai-co-chung-tu-thanh-toan-khong-tien-mat\/","title":{"rendered":"T\u1eeb 1\/7\/2025, h\u00e0ng h\u00f3a d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng ti\u1ec1n m\u1eb7t"},"content":{"rendered":"

T\u1eeb ng\u00e0y 1\/7\/2025, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024 (Lu\u1eadt s\u1ed1 48\/2024\/QH15) ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/strong><\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 14 c\u1ee7a lu\u1eadt n\u00e0y, m\u1ecdi kho\u1ea3n chi ph\u00ed mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng s\u1ebd ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111i k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 s\u1ebd do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

So v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u00e2y l\u00e0 m\u1ed9t thay \u0111\u1ed5i mang t\u00ednh \u0111\u1ed9t ph\u00e1. Tr\u01b0\u1edbc \u0111\u00f3, theo Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT n\u0103m 2013, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi nh\u1eefng giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng, k\u1ec3 c\u1ea3 khi thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

Tuy nhi\u00ean, b\u1eaft \u0111\u1ea7u t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u00e0y 1\/7\/2025, ngo\u1ea1i l\u1ec7 n\u00e0y s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1ecdi kho\u1ea3n chi, d\u00f9 nh\u1ecf hay l\u1edbn, \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0 chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng, v\u00ed \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng th\u1ee9c h\u1ee3p l\u1ec7 kh\u00e1c, n\u1ebfu doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n\n\n\n

V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, Lu\u1eadt Thu\u1ebf GTGT n\u0103m 2024 quy \u0111\u1ecbnh r\u00f5 r\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c: thu\u1ebf GTGT ph\u1ea3i n\u1ed9p b\u1eb1ng thu\u1ebf GTGT \u0111\u1ea7u ra tr\u1eeb \u0111i thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n

Thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT khi doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5. Trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n \u0111\u00e3 bao g\u1ed3m thu\u1ebf, ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 thanh to\u00e1n tr\u1eeb \u0111i gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kho\u1ea3n thu\u1ebf n\u00e0y n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u hay d\u1ecbch v\u1ee5 mua t\u1eeb n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 c\u1ee7a lu\u1eadt.<\/p>\n\n\n\n

Vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, v\u00e0 thu\u1ed9c m\u1ed9t trong c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau: (i) doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ea1t t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean (kh\u00f4ng \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh); (ii) doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 (iii) t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam, khi thu\u1ebf \u0111\u01b0\u1ee3c b\u00ean Vi\u1ec7t Nam k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Vi\u1ec7c m\u1edf r\u1ed9ng \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho m\u1ecdi giao d\u1ecbch l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed7 l\u1ef1c nh\u1ea5t qu\u00e1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc nh\u1eb1m th\u00fac \u0111\u1ea9y qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n, h\u1ea1n ch\u1ebf vi\u1ec7c s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t trong n\u1ec1n kinh t\u1ebf, \u0111\u1ed3ng th\u1eddi t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

C\u00e1c doanh nghi\u1ec7p c\u1ea7n kh\u1ea9n tr\u01b0\u01a1ng r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh thanh to\u00e1n, n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea3i ph\u00e1p tu\u00e2n th\u1ee7 \u0111\u1ec3 k\u1ecbp th\u00edch \u1ee9ng v\u1edbi quy \u0111\u1ecbnh m\u1edbi k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2025.<\/p>\n\n\n\n

\u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t m\u00f4i tr\u01b0\u1eddng kinh doanh chuy\u00ean nghi\u1ec7p, hi\u1ec7n \u0111\u1ea1i v\u00e0 b\u1ec1n v\u1eefng.<\/p>\n\n\n\n

Ngu\u1ed3n: B\u00e1o m\u1edbi<\/a><\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

T\u1eeb ng\u00e0y 1\/7\/2025, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024 (Lu\u1eadt s\u1ed1 48\/2024\/QH15) ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf. Theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 14 c\u1ee7a lu\u1eadt n\u00e0y, m\u1ecdi kho\u1ea3n<\/p>","protected":false},"author":5,"featured_media":23745,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23744","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/comments?post=23744"}],"version-history":[{"count":1,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23744\/revisions"}],"predecessor-version":[{"id":23746,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23744\/revisions\/23746"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/media\/23745"}],"wp:attachment":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/media?parent=23744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/categories?post=23744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/tags?post=23744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}