{"id":1048,"date":"2026-08-30T10:20:41","date_gmt":"2026-08-30T10:20:41","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=1048"},"modified":"2026-08-30T10:21:52","modified_gmt":"2026-08-30T10:21:52","slug":"69-2025-tt-btc-thong-tu-quy-dinh-chi-tiet-mot-so-dieu-cua-luat-thue-gia-tri-gia-tang-va-huong-dan-thuc-hien-nghi-dinh-so-181-2025-nd-cp-ngay-01-thang-7-nam-2025-cua-chinh-phu-quy-dinh-chi-tiet-thi-ha","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=1048","title":{"rendered":"69\/2025\/TT-BTC TH\u00d4NG T\u01af: QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG V\u00c0 H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N NGH\u1eca \u0110\u1ecaNH S\u1ed0 181\/2025\/N\u0110-CP NG\u00c0Y 01 TH\u00c1NG 7 N\u0102M 2025 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

B\u1ed8 T\u00c0I CH\u00cdNH
——–<\/b><\/p><\/td>

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
—————<\/b><\/p><\/td><\/tr>

S\u1ed1: 69\/2025\/TT-BTC<\/p><\/td>

H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025<\/i><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/b><\/p>

<\/a>TH\u00d4NG T\u01af<\/b><\/p>

<\/a>QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG V\u00c0 H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N NGH\u1eca \u0110\u1ecaNH S\u1ed0 181\/2025\/N\u0110-CP NG\u00c0Y 01 TH\u00c1NG 7 N\u0102M 2025 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/span><\/p>

C\u0103n c\u1ee9\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2024;<\/span><\/i><\/p>

C\u0103n c\u1ee9\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea5u th\u1ea7u, Lu\u1eadt \u0110\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0, Lu\u1eadt H\u1ea3i quan, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng, Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/a>\u00a0ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2025;<\/span><\/i><\/p>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0181\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>;<\/span><\/i><\/p>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a029\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0166\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a029\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t ch\u00ednh s\u00e1ch thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/span><\/i><\/p>

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0181\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/span><\/i><\/p>

<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>

Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 5, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 0% t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9, nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 % t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 29, c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 31, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 13, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 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.<\/p>

<\/a>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/p>

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y bao g\u1ed3m:<\/p>

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span>.<\/p>

2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

3. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/p>

<\/a>\u0110i\u1ec1u 3. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i<\/b>\u00a0<\/a>\u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0v\u00e0\u00a0<\/a>\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0<\/i>\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>

2. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, khi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c sau:<\/p>

a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gi\u1ed1ng v\u1eadt nu\u00f4i quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 b\u1ea3n c\u00f4ng b\u1ed1 ti\u00eau chu\u1ea9n \u00e1p d\u1ee5ng c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 h\u1ed3 s\u01a1 gi\u1ed1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u0103n nu\u00f4i. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m gi\u1ed1ng v\u1eadt nu\u00f4i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1ec1 ngu\u1ed3n g\u1ed1c, xu\u1ea5t x\u1ee9, ch\u1ea5t l\u01b0\u1ee3ng gi\u1ed1ng, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ec3 nh\u00e2n gi\u1ed1ng, t\u1ea1o gi\u1ed1ng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u0103n nu\u00f4i.<\/p>

b) \u0110\u1ed1i v\u1edbi nh\u1eadp kh\u1ea9u b\u00e1o, t\u1ea1p ch\u00ed, b\u1ea3n tin, \u0111\u1eb7c san,<\/span>\u00a0s\u00e1ch ch\u00ednh tr\u1ecb, s\u00e1ch gi\u00e1o khoa, gi\u00e1o tr\u00ecnh, s\u00e1ch v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, s\u00e1ch khoa h\u1ecdc – k\u1ef9 thu\u1eadt,\u00a0s\u00e1ch ph\u1ee5c v\u1ee5 th\u00f4ng tin \u0111\u1ed1i ngo\u1ea1i,\u00a0<\/span>s\u00e1ch in b\u1eb1ng ch\u1eef d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 v\u00e0 tranh, \u1ea3nh, \u00e1p ph\u00edch tuy\u00ean truy\u1ec1n c\u1ed5 \u0111\u1ed9ng, k\u1ec3 c\u1ea3 d\u01b0\u1edbi d\u1ea1ng b\u0103ng ho\u1eb7c \u0111\u0129a ghi ti\u1ebfng, ghi h\u00ecnh, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 15 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 Gi\u1ea5y x\u00e1c nh\u1eadn nh\u1eadp kh\u1ea9u xu\u1ea5t b\u1ea3n ph\u1ea9m \u0111\u1ec3 kinh doanh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n\u00a0<\/i>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t b\u1ea3n.<\/p>

c) \u0110\u1ed1i v\u1edbi\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<\/span>b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf\u00a0\u0111\u1ec3 vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i cho Vi\u1ec7t Nam\u00a0<\/span>quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 19 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng,\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3\u00a0v\u0103n b\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 11 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP<\/span>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/span><\/p>

d) \u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/i><\/b>quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi s\u00e1ng ch\u1ebf, ki\u1ec3u d\u00e1ng c\u00f4ng nghi\u1ec7p, thi\u1ebft k\u1ebf b\u1ed1 tr\u00ed, nh\u00e3n hi\u1ec7u l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 21 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ea5p v\u0103n b\u1eb1ng b\u1ea3o h\u1ed9 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ho\u1eb7c c\u00f4ng nh\u1eadn \u0111\u0103ng k\u00fd qu\u1ed1c t\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean v\u00e0 h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

\u0111) \u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/i>quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 21 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ea5p B\u1eb1ng b\u1ea3o h\u1ed9 gi\u1ed1ng c\u00e2y tr\u1ed3ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng\u00a0theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

e) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a\u00a0nh\u1eadp kh\u1ea9u \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 th\u1ea3m h\u1ecda, thi\u00ean tai, d\u1ecbch b\u1ec7nh, chi\u1ebfn tranh\u00a0<\/span>quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 26 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t ti\u1ebfp nh\u1eadn\u00a0h\u00e0ng h\u00f3a \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3\u00a0<\/span>c\u1ee7a c\u00e1c\u00a0c\u01a1 quan, t\u1ed5 ch\u1ee9c ti\u1ebfp nh\u1eadn<\/span>.<\/p>

<\/a>\u0110i\u1ec1u 4. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i<\/b>\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0v\u00e0\u00a0<\/a>\u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 0%.<\/p>

2. Khi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/p>

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c, khi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 27, \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/p>

<\/a>\u0110i\u1ec1u 5. Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i<\/b>\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

1. Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/b>quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/b>\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>

2. C\u01a1 s\u1edf kinh doanh nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<\/span>thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo c\u00e1c m\u1ee9c t\u1ef7 l\u1ec7 %\u00a0kh\u00e1c nhau ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng m\u1ee9c\u00a0<\/span>t\u1ef7 l\u1ec7 %\u00a0quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng m\u1ee9c t\u1ef7 l\u1ec7 % t\u01b0\u01a1ng \u1ee9ng th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng theo m\u1ee9c t\u1ef7 l\u1ec7 % cao nh\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh tr\u00ean to\u00e0n b\u1ed9 doanh thu t\u00ednh thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/p>

<\/a>\u0110i\u1ec1u 6. Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i<\/span><\/b>\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/b><\/p>

T\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a\u00a0<\/span>t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>\u0110i\u1ec1u 7. C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i<\/b>\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0<\/a>ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 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<\/b><\/p>

C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n theo\u00a0<\/b>quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 8. C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% quy \u0111\u1ecbnh t\u1ea1i<\/b>\u00a0<\/a>\u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0<\/a>ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 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<\/b><\/p>

C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% th\u1ef1c hi\u1ec7n theo\u00a0<\/b>quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 9. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam<\/b><\/p>

1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>

a)\u00a0<\/b>T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i) kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/p>

b)\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0<\/span>ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>trong \u0111\u00f3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u1eabn l\u00e0 ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 chi ph\u00ed ph\u00e2n ph\u1ed1i, qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c gi\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5; bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n ho\u1eb7c thu\u00ea t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n d\u1ecbch v\u1ee5 ph\u00e2n ph\u1ed1i, d\u1ecbch v\u1ee5 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>

c)\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

d)\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, ph\u00e2n ph\u1ed1i t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, mua h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, b\u00e1n h\u00e0ng h\u00f3a cho th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam theo ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>

2.\u00a0<\/span>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y\u00a0kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>

a) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp\u00a0<\/span>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/p>

b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam kh\u00f4ng k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi h\u00ecnh th\u1ee9c giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i: ng\u01b0\u1eddi b\u00e1n ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c xu\u1ea5t kh\u1ea9u h\u00e0ng v\u00e0 giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i; ng\u01b0\u1eddi mua ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng, chuy\u00ean ch\u1edf h\u00e0ng t\u1eeb c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i v\u1ec1 \u0111\u1ebfn Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i c\u00f3 k\u00e8m \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh l\u00e0 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n).<\/span><\/p>

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam kh\u00f4ng k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi h\u00ecnh th\u1ee9c giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam: ng\u01b0\u1eddi b\u00e1n ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a cho \u0111\u1ebfn \u0111i\u1ec3m giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam; ng\u01b0\u1eddi mua ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m, chi ph\u00ed, r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng, chuy\u00ean ch\u1edf h\u00e0ng t\u1eeb c\u1eeda kh\u1ea9u Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam c\u00f3 k\u00e8m \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh l\u00e0 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi b\u00e1n).<\/span><\/p>

d) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa (c\u00f3 bao g\u1ed3m ho\u1eb7c kh\u00f4ng bao g\u1ed3m v\u1eadt t\u01b0, thi\u1ebft b\u1ecb thay th\u1ebf k\u00e8m theo) ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (k\u1ec3 c\u1ea3 \u0111\u01b0\u1eddng c\u00e1p bi\u1ec3n, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn) cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

\u0111) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb (tr\u1eeb qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb tr\u00ean internet) cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

e) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 x\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

g) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng h\u00f3a,\u00a0<\/b>m\u00f4i gi\u1edbi\u00a0<\/b>cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

h) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o (tr\u1eeb \u0111\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn) cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

i) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 chia c\u01b0\u1edbc (c\u01b0\u1edbc thanh to\u00e1n) d\u1ecbch v\u1ee5, vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 thu\u00ea \u0111\u01b0\u1eddng truy\u1ec1n d\u1eabn v\u00e0 b\u0103ng t\u1ea7n v\u1ec7 tinh c\u1ee7a n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Vi\u1ec5n th\u00f4ng<\/a>; d\u1ecbch v\u1ee5 chia c\u01b0\u1edbc (c\u01b0\u1edbc thanh to\u00e1n) d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt B\u01b0u ch\u00ednh<\/a>, c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 B\u01b0u ch\u00ednh m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam tham gia k\u00fd k\u1ebft cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

k) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng kho ngo\u1ea1i quan, c\u1ea3ng n\u1ed9i \u0111\u1ecba (ICD) l\u00e0m kho h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ee5 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u, l\u01b0u tr\u1eef h\u00e0ng ho\u1eb7c \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00e1c gia c\u00f4ng.<\/span><\/p>

l) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c cho\u00a0<\/span>t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 vi\u1ec7c cung c\u1ea5p c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 kh\u00f4ng ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>

3.\u00a0<\/span>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0ch\u1ecbu thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam:<\/p>

a)\u00a0D\u1ecbch v\u1ee5 ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb\u00a0<\/span>c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y)<\/span>\u00a0m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c\u00a0cung c\u1ea5p t\u1ea1i Vi\u1ec7t Nam v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam<\/span>.<\/p>

b)\u00a0D\u1ecbch v\u1ee5 ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb\u00a0<\/span>c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y)<\/span>\u00a0m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c\u00a0cung c\u1ea5p ngo\u00e0i Vi\u1ec7t Nam v\u00e0 ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>

c)\u00a0Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c cung c\u1ea5p theo h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c: \u0111i\u1ec3m giao nh\u1eadn h\u00e0ng h\u00f3a n\u1eb1m trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y) ho\u1eb7c vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a c\u00f3 k\u00e8m theo d\u1ecbch v\u1ee5 ti\u1ebfn h\u00e0nh t\u1ea1i Vi\u1ec7t Nam nh\u01b0 l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf, c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111i k\u00e8m v\u1edbi vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 k\u00e8m theo mi\u1ec5n ph\u00ed), k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 n\u00eau tr\u00ean c\u00f3 ho\u1eb7c kh\u00f4ng n\u1eb1m trong gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ch\u1ec9 ph\u1ea3i ch\u1ecbu thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0kh\u00e2u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh, ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0theo\u00a0<\/span>quy \u0111\u1ecbnh\u00a0t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111i k\u00e8m (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 k\u00e8m theo mi\u1ec5n ph\u00ed) th\u00ec thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh chung cho c\u1ea3 h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>

4.\u00a0<\/span>C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p:<\/p>

a) S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 %. Trong \u0111\u00f3, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0l\u00e0 to\u00e0n b\u1ed9 doanh thu do cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7\u00a0quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/span><\/p>

b) S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo doanh thu b\u1eb1ng doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu.<\/p>

c) Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5.<\/p>

5. Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>

a) Tr\u01b0\u1eddng h\u1ee3p theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5, doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh doanh thu c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>

Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p><\/td>

=<\/p><\/td>

Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p><\/td><\/tr>

1 – T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu<\/p><\/td><\/tr><\/tbody><\/table>

b) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 giao b\u1edbt m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c cho Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam v\u00e0 danh s\u00e1ch c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea k\u00e8m theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c do Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n.<\/p>

Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 mua nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng c\u00e1c kho\u1ea3n kh\u00f4ng thu\u1ed9c h\u1ea1ng m\u1ee5c, c\u00f4ng vi\u1ec7c m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp th\u00ec B\u00ean Vi\u1ec7t Nam khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0nh kinh doanh m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3 th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5. Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c m\u00e0 B\u00ean Vi\u1ec7t Nam \u0111\u00e3 khai n\u1ed9p thay.<\/p>

d) Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n cho thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p doanh thu cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i bao g\u1ed3m c\u00e1c chi ph\u00ed do b\u00ean cho thu\u00ea tr\u1ef1c ti\u1ebfp chi tr\u1ea3 nh\u01b0 b\u1ea3o hi\u1ec3m ph\u01b0\u01a1ng ti\u1ec7n, b\u1ea3o d\u01b0\u1ee1ng, ch\u1ee9ng nh\u1eadn \u0111\u0103ng ki\u1ec3m, ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf ch\u1ee9ng minh.<\/p>

\u0111) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 giao nh\u1eadn, kho v\u1eadn qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m c\u01b0\u1edbc v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf ph\u1ea3i tr\u1ea3 cho h\u00e3ng v\u1eadn chuy\u1ec3n (h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng bi\u1ec3n).<\/p>

e)\u00a0\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>

6. T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0tr\u00ean doanh thu<\/span>:<\/p>

a)\u00a0T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0tr\u00ean doanh thu\u00a0<\/span>\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam (tr\u1eeb d\u1ecbch v\u1ee5 cung c\u1ea5p qua k\u00eanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0v\u00e0\u00a0<\/a>\u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>

b) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau ho\u1eb7c m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u0103n c\u1ee9 v\u00e0o doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu cao nh\u1ea5t \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>

Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111i k\u00e8m c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng: Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00e3 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; \u0111\u1ed1i v\u1edbi t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c c\u00f2n l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu l\u00e0 3% t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u). Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ec3 giao l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 (5%).<\/p>

c) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f3 k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu c\u1ee7a t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean doanh thu t\u00ednh thu\u1ebf l\u00e0 3%.<\/p>

7. Thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u1ed1i v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t<\/span>:<\/p>

a)\u00a0Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c\u00a0<\/span>\u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0th\u00ec B\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0tr\u01b0\u1edbc khi thanh to\u00e1n. S\u1ed1 thu\u1ebf n\u1ed9p thay t\u00ednh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0nh\u00e2n (x) v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do\u00a0<\/span>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p.<\/span><\/p>

b)\u00a0Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n v\u00e0 khai th\u00e1c m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c\u00a0<\/span>\u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0ho\u1eb7c \u0111\u00e1p \u1ee9ng\u00a0<\/span>\u0111i\u1ec1u ki\u1ec7n c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ho\u1eb7c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/span>, c\u00f3 th\u1eddi h\u1ea1n kinh doanh t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span>\u00a0th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>

Trong th\u1eddi gian Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span>\u00a0thu\u1ebf, n\u1ebfu B\u00ean Vi\u1ec7t Nam thanh to\u00e1n ti\u1ec1n cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u00ec B\u00ean Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb n\u1ed9p thay thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0tr\u01b0\u1edbc khi thanh to\u00e1n<\/span>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Khi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong k\u1ef3 khai thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0cho B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 B\u00ean Vi\u1ec7t Nam khai kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u1ea7u v\u00e0o ph\u00e1t sinh tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>

8. \u201cH\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u\u201d quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 B\u00ean Vi\u1ec7t Nam.\u00a0<\/span>\u201cH\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5\u201d quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn ho\u1eb7c cam k\u1ebft gi\u1eefa Nh\u00e0 th\u1ea7u ph\u1ee5 v\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, trong \u0111\u00f3, Nh\u00e0 th\u1ea7u ph\u1ee5 g\u1ed3m Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i v\u00e0 Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam.<\/span><\/p>

9. Quy \u0111\u1ecbnh v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>

<\/a>\u0110i\u1ec1u 10.\u00a0Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/p>

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025.<\/p>

2.\u00a0Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf:<\/span><\/p>

a)\u00a0<\/span>Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0<\/a>ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP\u00a0<\/a>ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/p>

b) Th\u00f4ng t\u01b0 s\u1ed1\u00a0193\/2015\/TT-BTC\u00a0<\/a>ng\u00e0y 24 th\u00e1ng 11 n\u0103m 2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0<\/a>ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP\u00a0<\/a>ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/p>

c) Th\u00f4ng t\u01b0 s\u1ed1\u00a0173\/2016\/TT-BTC\u00a0<\/a>ng\u00e0y 28 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u1ed5 th\u1ee9 nh\u1ea5t kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0<\/a>ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC\u00a0<\/a>ng\u00e0y 25 th\u00e1ng 8 n\u0103m 2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a0151\/2014\/TT-BTC\u00a0<\/a>ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh).<\/p>

d) Th\u00f4ng t\u01b0 s\u1ed1\u00a082\/2018\/TT-BTC\u00a0<\/a>ng\u00e0y 30 th\u00e1ng 8 n\u0103m 2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf n\u1ed9i dung v\u00ed d\u1ee5 37 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4 kho\u1ea3n 10 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0<\/a>ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>.<\/p>

\u0111) Th\u00f4ng t\u01b0 s\u1ed1\u00a043\/2021\/TT-BTC\u00a0<\/a>ng\u00e0y 11 th\u00e1ng 6 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 11 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP\u00a0<\/a>ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0(\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC\u00a0<\/a>ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh).<\/p>

e) Th\u00f4ng t\u01b0 s\u1ed1\u00a013\/2023\/TT-BTC<\/a>\u00a0ng\u00e0y 28 th\u00e1ng 02 n\u0103m 2023 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a049\/2022\/N\u0110-CP\u00a0<\/a>ng\u00e0y 29 th\u00e1ng 7 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP<\/a>,\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP<\/a>\u00a0v\u00e0\u00a0\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0146\/2017\/N\u0110-CP<\/a>\u00a0v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a080\/2021\/TT-BTC\u00a0\u00a0\u00a0<\/a>\u00a0ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

3. B\u00e3i b\u1ecf quy \u0111\u1ecbnh t\u1ea1i:<\/p>

a)\u00a0<\/a>Ch\u01b0\u01a1ng 2 Th\u00f4ng t\u01b0 s\u1ed1 09\/2011\/TT-BTC\u00a0ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2011 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c kinh doanh b\u1ea3o hi\u1ec3m.<\/p>

b)\u00a0<\/a>\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 128\/2011\/TT-BTC\u00a0ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2011 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf y t\u1ebf c\u00f4ng l\u1eadp.<\/p>

c)\u00a0<\/a>\u0110i\u1ec1u 6, \u0110i\u1ec1u 9, \u0110i\u1ec1u 12 v\u00e0 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC\u00a0ng\u00e0y 06 th\u00e1ng 8 n\u0103m 2014 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/p>

d)\u00a0<\/a>\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC\u00a0ng\u00e0y 25 th\u00e1ng 8 n\u0103m 2014 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013, Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2013, Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0<\/a>ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013, Th\u00f4ng t\u01b0 s\u1ed1\u00a008\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 10 th\u00e1ng 01 n\u0103m 2013, Th\u00f4ng t\u01b0 s\u1ed1\u00a085\/2011\/TT-BTC<\/a>\u00a0ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2011, Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC\u00a0<\/a>ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC\u00a0<\/a>ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2014 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/p>

\u0111)\u00a0<\/a>Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC\u00a0ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a091\/2014\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/p>

e)\u00a0<\/a>\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC\u00a0ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP\u00a0<\/a>ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf<\/a>\u00a0v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC\u00a0<\/a>ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/p>

g)\u00a0<\/a>\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC\u00a0ng\u00e0y 12 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf.<\/p>

h)\u00a0<\/a>\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 93\/2017\/TT-BTC\u00a0ng\u00e0y 19 th\u00e1ng 9 n\u0103m 2017 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0<\/a>ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC\u00a0<\/a>ng\u00e0y 25 th\u00e1ng 8 n\u0103m 2014) v\u00e0 b\u00e3i b\u1ecf\u00a0<\/a>kho\u1ea3n 7 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC\u00a0ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

i)\u00a0<\/a>\u0110i\u1ec1u 1, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 25\/2018\/TT-BTC\u00a0ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0146\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC\u00a0<\/a>ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2014 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC\u00a0<\/a>ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb, c\u01a1 s\u1edf kinh doanh ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.\/.<\/p>

\u00a0<\/p>


N\u01a1i nh\u1eadn:
<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng \u0110\u1ea3ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c;
– \u1ee6y ban Kinh t\u1ebf v\u00e0 T\u00e0i ch\u00ednh;
– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
– C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
– S\u1edf T\u00e0i ch\u00ednh, Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
– Chi c\u1ee5c H\u1ea3i quan, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc khu v\u1ef1c;
– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n v\u00e0 Qu\u1ea3n l\u00fd x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh, B\u1ed9 T\u01b0 ph\u00e1p;
– C\u00f4ng b\u00e1o, C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Ch\u00ednh ph\u1ee7;
– C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh;
– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
– L\u01b0u: VT, CST ( b).<\/p><\/td>

KT. B\u1ed8 TR\u01af\u1edeNG
TH\u1ee8 TR\u01af\u1edeNG




Cao Anh Tu\u1ea5n<\/b><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

<\/a>PH\u1ee4 L\u1ee4C I<\/b><\/p>

<\/a>NH\u00d3M H\u00c0NG H\u00d3A, D\u1ecaCH V\u1ee4 THU\u1ed8C \u0110\u1ed0I T\u01af\u1ee2NG \u00c1P D\u1ee4NG THEO T\u1ef6 L\u1ec6 % \u0110\u1ec2 T\u00cdNH THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG
<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 69\/2025\/TT-BTC ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>

STT<\/b><\/p><\/td>

Danh m\u1ee5c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p><\/td>

T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/b><\/p><\/td><\/tr><\/thead>

1<\/p><\/td>

Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b1 kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

a) Ho\u1ea1t \u0111\u1ed9ng b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a (tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng).<\/p>

b) Kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n cho h\u1ed9 kho\u00e1n.<\/p><\/td>

1%<\/p><\/td><\/tr>

2<\/p><\/td>

D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b2 kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

a) D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa g\u1ed3m: Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa ng\u1eafn h\u1ea1n cho kh\u00e1ch du l\u1ecbch, kh\u00e1ch v\u00e3ng lai kh\u00e1c; ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa d\u00e0i h\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n h\u1ed9 cho sinh vi\u00ean, c\u00f4ng nh\u00e2n v\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1; ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa c\u00f9ng d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n gi\u1ea3i tr\u00ed.<\/p>

b) D\u1ecbch v\u1ee5 b\u1ed1c x\u1ebfp h\u00e0ng h\u00f3a v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kh\u00e1c li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i nh\u01b0 kinh doanh b\u1ebfn b\u00e3i, b\u00e1n v\u00e9, tr\u00f4ng gi\u1eef ph\u01b0\u01a1ng ti\u1ec7n.<\/p>

c) D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, chuy\u1ec3n ph\u00e1t th\u01b0 t\u00edn v\u00e0 b\u01b0u ki\u1ec7n.<\/p>

d) D\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, \u0111\u1ea5u gi\u00e1 v\u00e0 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd.<\/p>

\u0111) D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, h\u1ea3i quan.<\/p>

e) D\u1ecbch v\u1ee5 x\u1eed l\u00fd d\u1eef li\u1ec7u, cho thu\u00ea c\u1ed5ng th\u00f4ng tin, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, vi\u1ec5n th\u00f4ng; qu\u1ea3ng c\u00e1o tr\u00ean s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1.<\/p>

g) D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u0103n ph\u00f2ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 kinh doanh kh\u00e1c.<\/p>

h) D\u1ecbch v\u1ee5 t\u1eafm h\u01a1i, massage, karaoke, v\u0169 tr\u01b0\u1eddng, bi-a, internet, game.<\/p>

i) D\u1ecbch v\u1ee5 may \u0111o, gi\u1eb7t l\u00e0; c\u1eaft t\u00f3c, l\u00e0m \u0111\u1ea7u, g\u1ed9i \u0111\u1ea7u.<\/p>

k) D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa kh\u00e1c bao g\u1ed3m: s\u1eeda ch\u1eefa m\u00e1y vi t\u00ednh v\u00e0 c\u00e1c \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh.<\/p>

l) D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t thi c\u00f4ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/p>

m) C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%.<\/p>

n) X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/p>

o) Cho thu\u00ea t\u00e0i s\u1ea3n g\u1ed3m:<\/p>

– Cho thu\u00ea nh\u00e0, \u0111\u1ea5t, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i tr\u1eeb d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa.<\/p>

– Cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb kh\u00f4ng k\u00e8m theo ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n.<\/p>

– Cho thu\u00ea t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng k\u00e8m theo d\u1ecbch v\u1ee5.<\/p><\/td>

5%<\/p><\/td><\/tr>

3<\/p><\/td>

S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b3 kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

a) S\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a.<\/p>

b) Khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n.<\/p>

c) V\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch.<\/p>

d) D\u1ecbch v\u1ee5 k\u00e8m theo b\u00e1n h\u00e0ng h\u00f3a nh\u01b0 d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o, b\u1ea3o d\u01b0\u1ee1ng, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 k\u00e8m theo b\u00e1n s\u1ea3n ph\u1ea9m.<\/p>

\u0111) D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng.<\/p>

e) D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c.<\/p>

g) X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (bao g\u1ed3m c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p).<\/p>

h) Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%.<\/p><\/td>

3%<\/p><\/td><\/tr>

4<\/p><\/td>

Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b4 kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><\/p>

a) Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%.<\/p>

b) Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%.<\/p>

c) Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u1edf c\u00e1c nh\u00f3m 1, 2, 3 n\u00eau tr\u00ean v\u00e0 \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/span><\/p><\/td>

2%<\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/b><\/p>

<\/a>PH\u1ee4 L\u1ee4C II<\/b><\/p>

<\/a>C\u00c1CH X\u00c1C \u0110\u1ecaNH S\u1ed0 THU\u1ebe \u0110\u01af\u1ee2C HO\u00c0N \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A, D\u1ecaCH V\u1ee4 XU\u1ea4T KH\u1ea8U
<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 69\/2025\/TT-BTC ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>

C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eeba c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba nh\u01b0 sau:<\/p>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\u00a0c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (1)<\/span><\/p><\/td>

\u00a0<\/p>

\u00a0<\/p>

\u00a0<\/p>

\u00a0<\/p>

=<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (2)<\/span><\/p><\/td>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

+<\/span><\/p><\/td>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

(<\/span><\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf\u00a0(3)<\/span><\/p><\/td>

\u00a0<\/p>

\u00a0<\/p>

\u00a0<\/p>

\u00a0<\/p>

x<\/p><\/td>

Doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (tr\u1eeb doanh thu c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c) c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf<\/p><\/td>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

)<\/span><\/p><\/td><\/tr>

T\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf<\/span><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (2)<\/span><\/p><\/td>

=<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang\u00a0t\u1ea1i\u00a0k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf<\/p><\/td>

+<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3\u00a0 ho\u00e0n thu\u1ebf<\/p><\/td>

+<\/p><\/td>

Ch\u00eanh l\u1ec7ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf (4)<\/span><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (3)<\/p><\/td>

=<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang\u00a0t\u1ea1i\u00a0k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf<\/p><\/td>

+<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf<\/p><\/td>

+<\/p><\/td>

Ch\u00eanh l\u1ec7ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf (5)<\/span><\/p><\/td><\/tr><\/tbody><\/table>

Trong \u0111\u00f3:<\/p>

Ch\u00eanh l\u1ec7ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf (4) = \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\u00a0<\/span>s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf tr\u1eeb (-) \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m\u00a0<\/span>s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf<\/span>.<\/p>

Ch\u00eanh l\u1ec7ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf (5) = \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\u00a0<\/span>s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf tr\u1eeb (-) \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m\u00a0<\/span>s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf<\/span>.<\/p>

N\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\u00a0c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (1)<\/span>\u00a0n\u00eau tr\u00ean sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (tr\u1eeb doanh thu c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c) c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf.<\/p>

\u00a0<\/p>

<\/a>PH\u1ee4 L\u1ee4C III<\/b><\/p>

<\/a>C\u00c1CH X\u00c1C \u0110\u1ecaNH S\u1ed0 THU\u1ebe \u0110\u01af\u1ee2C HO\u00c0N \u0110\u1ed0I V\u1edaI HO\u1ea0T \u0110\u1ed8NG S\u1ea2N XU\u1ea4T H\u00c0NG H\u00d3A, CUNG C\u1ea4P D\u1ecaCH V\u1ee4 CH\u1ecaU THU\u1ebe SU\u1ea4T THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG 5%
<\/b>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 69\/2025\/TT-BTC ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>

C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% nh\u01b0 sau:<\/span><\/p>

\u00a0<\/span><\/p>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf<\/span><\/p>

(1)<\/span><\/p><\/td>

\u00a0<\/p>

\u00a0<\/p>

=<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (2)<\/span><\/p><\/td>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

+<\/span><\/p><\/td>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

(<\/span><\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i) kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (3)<\/span><\/p><\/td>

\u00a0<\/p>

\u00a0<\/p>

x<\/p><\/td>

Doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf<\/span><\/p><\/td>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

)<\/span><\/p>

\u00a0<\/span><\/p><\/td><\/tr>

T\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf<\/span><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (2)<\/span><\/p><\/td>

=<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft\u00a0s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0<\/span>k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang\u00a0t\u1ea1i\u00a0k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf<\/p><\/td>

+<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0<\/span>ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf<\/p><\/td>

+<\/p><\/td>

Ch\u00eanh l\u1ec7ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf (4)<\/span><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i) kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (3)<\/span><\/p><\/td>

=<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft\u00a0s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i) kh\u00f4ng to\u00e1n ri\u00eang\u00a0<\/span>\u0111\u01b0\u1ee3c k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang t\u1ea1i\u00a0k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf<\/p><\/td>

+<\/p><\/td>

S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i) kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c\u00a0<\/span>ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf<\/p><\/td>

+<\/p><\/td>

Ch\u00eanh l\u1ec7ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i) kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang<\/span>\u00a0\u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf (5)<\/span><\/p><\/td><\/tr><\/tbody><\/table>

Trong \u0111\u00f3:<\/p>

Ch\u00eanh l\u1ec7ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c (4) = \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\u00a0<\/span>s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf tr\u1eeb (-) \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m\u00a0<\/span>s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf<\/span>.<\/p>

Ch\u00eanh l\u1ec7ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i) kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf (5) = \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\u00a0<\/span>s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i) kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang<\/span>\u00a0\u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf tr\u1eeb (-) \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m\u00a0<\/span>s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i) kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang<\/span>\u00a0\u0111\u01b0\u1ee3c\u00a0c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc k\u1ef3 ho\u00e0n thu\u1ebf<\/span>.<\/p>

N\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf (1) n\u00eau tr\u00ean sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<\/span>s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c (bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%\u00a0ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0kinh doanh th\u01b0\u01a1ng m\u1ea1i)\u00a0(n\u1ebfu c\u00f3) c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5%.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac————— S\u1ed1: 69\/2025\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 \u00a0 TH\u00d4NG T\u01af QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG V\u00c0 H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N NGH\u1eca \u0110\u1ecaNH S\u1ed0 181\/2025\/N\u0110-CP NG\u00c0Y […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1048","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/1048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1048"}],"version-history":[{"count":4,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/1048\/revisions"}],"predecessor-version":[{"id":1052,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/1048\/revisions\/1052"}],"wp:attachment":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}