{"id":1241,"date":"2025-11-27T02:11:59","date_gmt":"2025-11-27T02:11:59","guid":{"rendered":"http:\/\/doanhnghiepvinhlong.vn\/?p=1241"},"modified":"2025-11-27T02:11:59","modified_gmt":"2025-11-27T02:11:59","slug":"doanh-nghiep-van-duoc-khau-tru-thue-gia-tri-gia-tang-neu-co-chung-tu-thanh-toan","status":"publish","type":"post","link":"https:\/\/doanhnghiepvinhlong.vn\/?p=1241","title":{"rendered":"Doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n"},"content":{"rendered":"
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Theo C\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh), \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p v\u1eabn c\u00f3 quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n…<\/b><\/p>\n<\/div>\n

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\"VnEconomy\"<\/a><\/figure>\n<\/div>\n
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Tr\u01b0\u1edbc b\u0103n kho\u0103n c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1\u00a0kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, C\u1ee5c Thu\u1ebf\u00a0(B\u1ed9 T\u00e0i ch\u00ednh)\u00a0m\u1edbi \u0111\u00e2y \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1eafc Ninh v\u00e0 C\u1ee5c Thu\u1ebf t\u1ec9nh Kh\u00e1nh H\u00f2a h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1ch x\u1eed l\u00fd c\u00e1c v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/p>\n

C\u1ee5 th\u1ec3, c\u0103n c\u1ee9 kho\u1ea3n 2, \u0111i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH13, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o bao g\u1ed3m:\u00a0(i)<\/b>\u00a0doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i;\u00a0(ii)<\/b>\u00a0c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh;\u00a0(iii)<\/b>\u00a0\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u c\u00f2n ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, t\u1edd khai h\u1ea3i quan, phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a\u00a0(n\u1ebfu c\u00f3).<\/p>\n

Ngo\u00e0i ra, C\u1ee5c Thu\u1ebf c\u0169ng d\u1eabn chi\u1ebfu \u0111i\u1ec1u 25 v\u00e0 \u0111i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/p>\n

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“Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, nh\u01b0ng sau \u0111\u00f3 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb l\u1ea1i \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh”.<\/b><\/p>\n

(C\u1ee5c Thu\u1ebf)<\/p>\n<\/div>\n

Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb\u00a05\u00a0tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0o 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.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, theo\u00a0ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c doanh nghi\u1ec7p, trong th\u1eddi gian qua, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u g\u1eb7p kh\u00f3 kh\u0103n khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb n\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n

Nguy\u00ean nh\u00e2n xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, d\u1eabn \u0111\u1ebfn kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

C\u00e1c doanh nghi\u1ec7p cho bi\u1ebft khi\u00a0\u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng,\u00a0c\u01a1 s\u1edf kinh doanh\u00a0\u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n

Tuy\u00a0nhi\u00ean,\u00a0sau th\u1eddi h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng, d\u00f9 doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, nh\u01b0ng nhi\u1ec1u v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf, nh\u01b0 c\u00f4ng v\u0103n s\u1ed1 434 ng\u00e0y 21\/8\/2025 c\u1ee7a Thu\u1ebf V\u0129nh Long, c\u00f4ng v\u0103n s\u1ed1 2563 ng\u00e0y 19\/9\/2025 c\u1ee7a Thu\u1ebf Ninh B\u00ecnh \u0111\u1ec1u kh\u1eb3ng \u0111\u1ecbnh, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o n\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c ph\u00e1t sinh sau th\u1eddi h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n

Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng quy \u0111\u1ecbnh n\u00e0y g\u00e2y b\u1ea5t l\u1ee3i, b\u1edfi l\u1ebd n\u1ebfu qu\u00e1 h\u1ea1n thanh to\u00e1n th\u00ec ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i lo\u1ea1i tr\u1eeb\u00a0l\u00e0 \u0111i\u1ec1u\u00a0h\u1ee3p l\u00fd nh\u01b0ng khi \u0111\u00e3 ho\u00e0n t\u1ea5t thanh to\u00e1n\u00a0th\u00ec\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1ea1i s\u1ed1 thu\u1ebf n\u00e0y.<\/p>\n

Mai Nhi.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Theo C\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh), \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p v\u1eabn c\u00f3 quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n… Tr\u01b0\u1edbc b\u0103n kho\u0103n c\u1ee7a doanh nghi\u1ec7p…<\/p>\n","protected":false},"author":1,"featured_media":1242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"link","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1241","post","type-post","status-publish","format-link","has-post-thumbnail","hentry","category-khong-phan-loai","post_format-post-format-link"],"_links":{"self":[{"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/posts\/1241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1241"}],"version-history":[{"count":1,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/posts\/1241\/revisions"}],"predecessor-version":[{"id":1243,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/posts\/1241\/revisions\/1243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=\/wp\/v2\/media\/1242"}],"wp:attachment":[{"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/doanhnghiepvinhlong.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}