{"id":4292,"date":"2025-12-21T01:37:16","date_gmt":"2025-12-21T01:37:16","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4292"},"modified":"2025-12-21T01:37:16","modified_gmt":"2025-12-21T01:37:16","slug":"huong-dan-khau-tru-thue-gtgt-voi-cac-khoan-thanh-toan-tra-gop-khong-co-chung-tu","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/huong-dan-khau-tru-thue-gtgt-voi-cac-khoan-thanh-toan-tra-gop-khong-co-chung-tu\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb thu\u1ebf gtgt v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n tr\u1ea3 g\u00f3p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>H\u01af\u1edaNG D\u1eaaN KH\u1ea4U TR\u1eea THU\u1ebe GTGT V\u1edaI C\u00c1C KHO\u1ea2N THANH TO\u00c1N TR\u1ea2 G\u00d3P KH\u00d4NG C\u00d3 CH\u1ee8NG T\u1eea<\/strong><\/h4>\n<p>C\u00f4ng v\u0103n 5487 ng\u00e0y 25\/11\/2025 C\u1ee5c thu\u1ebf tr\u1ea3 l\u1eddi Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a v\u00e0 Thu\u1ebf t\u1ec9nh B\u1eafc Ninh v\u1ec1 cho ph\u00e9p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n tr\u1ea3 ch\u1eadm sau khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, g\u1ee1 n\u00fat th\u1eaft cho doanh nghi\u1ec7p b\u1edfi m\u1ed9t lo\u1ea1t c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a m\u1ed9t s\u1ed1 thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng tr\u01b0\u1edbc \u0111\u00f3. N\u1ed9i dung c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>\u0110\u1ed1i v\u1edbi thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng;<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111\u00e3 k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01af\u1edaNG D\u1eaaN KH\u1ea4U TR\u1eea THU\u1ebe GTGT V\u1edaI C\u00c1C KHO\u1ea2N THANH TO\u00c1N TR\u1ea2 G\u00d3P KH\u00d4NG C\u00d3 CH\u1ee8NG T\u1eea C\u00f4ng v\u0103n 5487 ng\u00e0y 25\/11\/2025 C\u1ee5c thu\u1ebf tr\u1ea3 l\u1eddi Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a v\u00e0 Thu\u1ebf t\u1ec9nh B\u1eafc Ninh v\u1ec1 cho ph\u00e9p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n tr\u1ea3 ch\u1eadm sau khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, g\u1ee1 n\u00fat th\u1eaft cho&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2683,"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-4292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4292"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4292\/revisions"}],"predecessor-version":[{"id":4293,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4292\/revisions\/4293"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2683"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}