{"id":6033,"date":"2026-02-26T00:44:10","date_gmt":"2026-02-26T07:44:10","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6033"},"modified":"2026-02-26T00:44:30","modified_gmt":"2026-02-26T07:44:30","slug":"cong-ty-giai-the-co-duoc-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt\/","title":{"rendered":"\u5df2\u89e3\u6563\u7684\u516c\u53f8\u53ef\u4ee5\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\u5417\uff1f"},"content":{"rendered":"<p>\u4f01\u4e1a\u89e3\u6563\u662f\u6307\u7ec8\u6b62\u4f01\u4e1a\u5b9e\u4f53\u5b58\u5728\u7684\u8fc7\u7a0b\uff0c\u6d89\u53ca\u8bf8\u591a\u590d\u6742\u7684\u7a0e\u52a1\u76f8\u5173\u6cd5\u5f8b\u7a0b\u5e8f\u3002\u5982\u4eca\uff0c\u4f01\u4e1a\u4e3b\u6700\u5173\u5fc3\u7684\u95ee\u9898\u4e4b\u4e00\u662f\uff0c\u5df2\u89e3\u6563\u7684\u516c\u53f8\u662f\u5426\u7b26\u5408\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6\uff0c\u5c24\u5176\u662f\u5728\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5c06\u4e8e2025\u5e747\u67081\u65e5\u751f\u6548\u7684\u60c5\u51b5\u4e0b\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u89e3\u7b54\u6709\u5173\u9000\u7a0e\u6761\u4ef6\u3001\u7b26\u5408\u9000\u7a0e\u6761\u4ef6\u7684\u60c5\u5f62\u4ee5\u53ca2026\u5e74\u6700\u65b0\u5b9e\u65bd\u7ec6\u5219\u7b49\u95ee\u9898\u3002.<\/p>\n<figure id=\"attachment_6034\" aria-describedby=\"caption-attachment-6034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6034\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong.jpg\" alt=\"C\u00f4ng ty gi\u1ea3i th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng theo quy \u0111\u1ecbnh m\u1edbi 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6034\" class=\"wp-caption-text\">\u6839\u636e2026\u5e74\u65b0\u89c4\uff0c\u5df2\u89e3\u6563\u7684\u516c\u53f8\u53ef\u4ee5\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\u5417\uff1f<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt\/#Cong_ty_giai_the_co_duoc_hoan_thue_GTGT_khong\" >\u5df2\u89e3\u6563\u7684\u516c\u53f8\u53ef\u4ee5\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt\/#Dieu_kien_de_doanh_nghiep_giai_the_duoc_hoan_thue\" >\u5df2\u89e3\u6563\u4f01\u4e1a\u83b7\u5f97\u9000\u7a0e\u7684\u6761\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt\/#Cac_truong_hop_duoc_hoan_thue_GTGT_khi_giai_the\" >\u7b26\u5408\u89e3\u6563\u65f6\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6\u7684\u6848\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt\/#Quy_trinh_thu_tuc_hoan_thue_GTGT_khi_giai_the_doanh_nghiep\" >\u4f01\u4e1a\u89e3\u6563\u65f6\u589e\u503c\u7a0e\u9000\u7a0e\u6d41\u7a0b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt\/#Xu_ly_so_thue_GTGT_chua_khau_tru_het_khi_giai_the\" >\u89e3\u6563\u65f6\u672a\u62b5\u6263\u589e\u503c\u7a0e\u6b3e\u9879\u7684\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt\/#Nhung_cau_hoi_thuong_gap_ve_hoan_thue_khi_giai_the\" >\u5173\u4e8e\u89e3\u6563\u540e\u9000\u7a0e\u7684\u5e38\u89c1\u95ee\u9898<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/cong-ty-giai-the-co-duoc-hoan-thue-gtgt\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cong_ty_giai_the_co_duoc_hoan_thue_GTGT_khong\"><\/span>\u5df2\u89e3\u6563\u7684\u516c\u53f8\u53ef\u4ee5\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6839\u636e\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c32\u6761\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5b8c\u5168\u89e3\u6563\u65f6\uff0c\u5982\u5b58\u5728\u591a\u7f34\u589e\u503c\u7a0e\u6216\u672a\u62b5\u6263\u8fdb\u9879\u7a0e\u989d\u7684\u60c5\u51b5\uff0c\u5219\u6709\u6743\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\u3002\u8fd9\u662f\u7a0e\u6cd5\u4e2d\u4e00\u9879\u4eba\u6027\u5316\u7684\u673a\u5236\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u5728\u505c\u6b62\u7ecf\u8425\u65f6\u6536\u56de\u8d22\u52a1\u8d44\u6e90\u3002.<\/p>\n<p>\u8fd9\u9879\u6743\u5229\u901a\u8fc7\u4ee5\u4e0b\u539f\u5219\u5f97\u4ee5\u5177\u4f53\u4f53\u73b0\uff1a<\/p>\n<ul>\n<li>\u91c7\u7528\u6263\u9664\u6cd5\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4f01\u4e1a\u5728\u505c\u6b62\u7ecf\u8425\u65f6\u6709\u6743\u83b7\u5f97\u672a\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u9000\u6b3e\u3002.<\/li>\n<li>\u65e0\u8bba\u4f01\u4e1a\u89e3\u6563\u7684\u539f\u56e0\u662f\u4ec0\u4e48\uff0c\u53ea\u8981\u4f01\u4e1a\u9075\u5b88\u9002\u5f53\u7684\u6cd5\u5f8b\u7a0b\u5e8f\uff0c\u83b7\u5f97\u9000\u7a0e\u7684\u6743\u5229\u4ecd\u7136\u6709\u4fdd\u969c\u3002.<\/li>\n<li>\u9000\u7a0e\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u989d\u5916\u7684\u8d44\u91d1\uff0c\u7528\u4e8e\u5728\u6ce8\u9500\u7a0e\u52a1\u767b\u8bb0\u524d\u6e05\u507f\u5458\u5de5\u5de5\u8d44\u3001\u5408\u4f19\u4eba\u503a\u52a1\u7b49\u6700\u7ec8\u8d22\u52a1\u4e49\u52a1\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_doanh_nghiep_giai_the_duoc_hoan_thue\"><\/span>\u5df2\u89e3\u6563\u4f01\u4e1a\u83b7\u5f97\u9000\u7a0e\u7684\u6761\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u5728\u5173\u95ed\u65f6\u90fd\u80fd\u81ea\u52a8\u83b7\u5f97\u9000\u7a0e\u3002\u4e3a\u4e86\u57282025\u5e747\u67081\u65e5\u4e4b\u540e\u83b7\u5f97\u7a0e\u52a1\u673a\u5173\u6279\u51c6\u7684\u89e3\u6563\u9000\u7a0e\u7533\u8bf7\uff0c\u4f01\u4e1a\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u7ba1\u7406\u548c\u4f1a\u8ba1\u8bb0\u5f55\u65b9\u9762\u7684\u4e25\u683c\u6807\u51c6\u3002\u89e3\u6563\u516c\u53f8\u662f\u5426\u7b26\u5408\u589e\u503c\u7a0e\u9000\u7a0e\u8d44\u683c\uff0c\u53d6\u51b3\u4e8e\u60a8\u662f\u5426\u5df2\u5145\u5206\u51c6\u5907\u597d\u4ee5\u4e0b\u57fa\u7840\u5de5\u4f5c\u3002.<\/p>\n<p>\u4f01\u4e1a\u5fc5\u987b\u51c6\u5907\u7684\u8d44\u6599\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u7a0e\u6b3e\u7f34\u7eb3\u65b9\u5f0f\uff1a\u4f01\u4e1a\u5fc5\u987b\u91c7\u7528\u6263\u9664\u6cd5\u7f34\u7eb3\u589e\u503c\u7a0e\u3002\u91c7\u7528\u76f4\u63a5\u6cd5\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u4f01\u4e1a\u5c06\u65e0\u6cd5\u83b7\u5f97\u8fdb\u9879\u7a0e\u989d\u9000\u7a0e\u3002.<\/li>\n<li>\u8bb0\u5f55\u7684\u5408\u6cd5\u6027\uff1a\u4f01\u4e1a\u9700\u8981\u901a\u8fc7\u8425\u4e1a\u6267\u7167\u3001\u5370\u7ae0\uff0c\u5c24\u5176\u662f\u59a5\u5584\u7ef4\u62a4\u7684\u4f1a\u8ba1\u7cfb\u7edf\uff0c\u4ee5\u53ca\u6709\u6548\u7684\u53d1\u7968\u548c\u8bc1\u660e\u8fdb\u9879\u7a0e\u989d\u7684\u6587\u4ef6\u6765\u8bc1\u660e\u5176\u5408\u6cd5\u5b58\u5728\u3002.<\/li>\n<li>\u7a0e\u52a1\u7ed3\u7b97\uff1a\u4f01\u4e1a\u5fc5\u987b\u76f4\u63a5\u4e0e\u8d1f\u8d23\u5176\u7a0e\u52a1\u7684\u7a0e\u52a1\u673a\u5173\u7ed3\u7b97\u7a0e\u6b3e\uff0c\u4ee5\u4fbf\u5728\u62b5\u6d88\u4efb\u4f55\u672a\u507f\u503a\u52a1\u540e\u51c6\u786e\u786e\u5b9a\u5b9e\u9645\u9000\u7a0e\u91d1\u989d\u3002.<\/li>\n<li>\u5c65\u884c\u8d22\u52a1\u4e49\u52a1\uff1a\u4f01\u4e1a\u9700\u8981\u786e\u4fdd\u5728\u89e3\u6563\u65f6\u5df2\u7f34\u7eb3\u6240\u6709\u5176\u4ed6\u7a0e\u6b3e\uff0c\u5982\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u8425\u4e1a\u6267\u7167\u7a0e\u4ee5\u53ca\u5176\u4ed6\u6cd5\u5f8b\u89c4\u5b9a\u7684\u8d39\u7528\u548c\u6536\u8d39\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_hoan_thue_GTGT_khi_giai_the\"><\/span>\u7b26\u5408\u89e3\u6563\u65f6\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6\u7684\u6848\u4ef6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6839\u636e\u5404\u5b9e\u4f53\u7684\u5177\u4f53\u60c5\u51b5\uff0c\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\u4e86\u7b26\u5408\u9884\u7b97\u9000\u7a0e\u6761\u4ef6\u7684\u5b9e\u4f53\u7c7b\u522b\u3002\u4e3a\u4e86\u5e2e\u52a9\u60a8\u8f7b\u677e\u786e\u5b9a\u5df2\u89e3\u6563\u7684\u516c\u53f8\u662f\u5426\u7b26\u5408\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6\uff0c\u6211\u5728\u4e0b\u8868\u4e2d\u6c47\u603b\u4e86\u6700\u5e38\u89c1\u7684\u7c7b\u522b\u3002.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u4f01\u4e1a\u5012\u95ed\u65f6\u589e\u503c\u7a0e\u9000\u7a0e\u6848\u4f8b\u5206\u7c7b\u8868\u3002<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7279\u5b9a\u76ee\u6807<\/th>\n<th style=\"text-align: center;\">\u9000\u7a0e\u798f\u5229\u7684\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u4f01\u4e1a\u8fd0\u8425\u4e00\u5207\u6b63\u5e38\u3002<\/td>\n<td style=\"text-align: center;\">\u6709\u6743\u83b7\u5f97\u751f\u4ea7\u548c\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u591a\u7f34\u589e\u503c\u7a0e\u7684\u9000\u6b3e\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6b63\u5728\u89e3\u6563\u6216\u7834\u4ea7\u7684\u4f01\u4e1a<\/td>\n<td style=\"text-align: center;\">\u8d2d\u4e70\u5546\u54c1\u548c\u670d\u52a1\u65f6\uff0c\u672a\u5168\u989d\u6263\u9664\u7684\u5269\u4f59\u8fdb\u9879\u589e\u503c\u7a0e\u53ef\u4ee5\u7533\u8bf7\u9000\u7a0e\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5df2\u89e3\u6563\u4f01\u4e1a\u7684\u5206\u652f\u673a\u6784<\/td>\n<td style=\"text-align: center;\">\u4efb\u4f55\u672a\u62b5\u6263\u7684\u7a0e\u6b3e\u91d1\u989d\u5c06\u8f6c\u7ed9\u6bcd\u516c\u53f8\uff0c\u7528\u4e8e\u7ee7\u627f\u6743\u5229\u6216\u9000\u7a0e\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5408\u4f5c\u793e\u96c6\u56e2\u5b9e\u65bd\u8f6c\u578b<\/td>\n<td style=\"text-align: center;\">\u65b0\u7684\u5408\u4f5c\u793e\u6216\u5408\u4f5c\u8054\u76df\u7ee7\u627f\u539f\u5408\u4f5c\u793e\u7684\u7a0e\u6536\u6536\u5165\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8bf7\u6ce8\u610f\uff0c\u5728\u5206\u516c\u53f8\u89e3\u6563\u7684\u60c5\u51b5\u4e0b\uff0c\u4efb\u4f55\u591a\u7f34\u7684\u7a0e\u6b3e\u901a\u5e38\u4f1a\u4f18\u5148\u7528\u4e8e\u62b5\u6263\u603b\u516c\u53f8\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u7136\u540e\u518d\u8003\u8651\u73b0\u91d1\u9000\u6b3e\u3002\u4e86\u89e3\u8fd9\u4e9b\u7c7b\u522b\u5c06\u6709\u52a9\u4e8e\u60a8\u6839\u636e\u516c\u53f8\u7684\u5546\u4e1a\u6a21\u5f0f\u51c6\u786e\u5224\u65ad\u5df2\u89e3\u6563\u7684\u516c\u53f8\u662f\u5426\u7b26\u5408\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thu_tuc_hoan_thue_GTGT_khi_giai_the_doanh_nghiep\"><\/span>\u4f01\u4e1a\u89e3\u6563\u65f6\u589e\u503c\u7a0e\u9000\u7a0e\u6d41\u7a0b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u63d0\u4ea4\u89e3\u6563\u7533\u8bf7\u540e\uff0c\u7a0e\u6b3e\u9000\u7a0e\u4e0d\u4f1a\u7acb\u5373\u81ea\u52a8\u5230\u8d26\u3002\u8fd9\u9700\u8981\u516c\u53f8\u4f1a\u8ba1\u548c\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u56e2\u961f\u5bc6\u5207\u914d\u5408\uff0c\u6838\u5b9e\u6bcf\u4e00\u7b14\u73b0\u91d1\u6d41\u3002\u5982\u679c\u60a8\u60f3\u4e86\u89e3\u5df2\u89e3\u6563\u516c\u53f8\u5982\u4f55\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\uff0c\u8bf7\u6309\u7167\u4ee5\u4e0b\u6b65\u9aa4\u64cd\u4f5c\u3002.<\/p>\n<figure id=\"attachment_6036\" aria-describedby=\"caption-attachment-6036\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6036\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong.jpg\" alt=\"Quy tr\u00ecnh 4 b\u01b0\u1edbc gi\u1ea3i \u0111\u00e1p c\u00f4ng ty gi\u1ea3i th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/quy-trinh-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6036\" class=\"wp-caption-text\">\u56de\u7b54\u5df2\u89e3\u6563\u516c\u53f8\u662f\u5426\u6709\u8d44\u683c\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\u8fd9\u4e00\u95ee\u9898\u7684 4 \u4e2a\u6b65\u9aa4\u3002<\/figcaption><\/figure>\n<p>\u6700\u51c6\u786e\u7684\u6b65\u9aa4\u987a\u5e8f\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u7b2c\u4e00\u6b65\uff1a\u4f01\u4e1a\u5411\u8ba1\u5212\u6295\u8d44\u90e8\u63d0\u4ea4\u89e3\u6563\u901a\u77e5\u4e66\uff0c\u540c\u65f6\u5411\u76f4\u63a5\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u3002\u8be6\u60c5\u8bf7\u89c1\u4e0b\u6587\u3002 <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/giai-the-doanh-nghiep\/\">\u4f01\u4e1a\u89e3\u6563\u7a0b\u5e8f<\/a> \u4e86\u89e3\u6240\u6d89\u53ca\u7684\u5e73\u884c\u6cd5\u5f8b\u6b65\u9aa4\u3002.<\/li>\n<li>\u7b2c\u4e8c\u6b65\uff1a\u7a0e\u52a1\u673a\u5173\u5c06\u53d1\u51fa\u51b3\u5b9a\uff0c\u5bf9\u516c\u53f8\u603b\u90e8\u8fdb\u884c\u7a0e\u52a1\u5ba1\u8ba1\u3002\u5ba1\u8ba1\u671f\u95f4\uff0c\u5ba1\u8ba1\u5c0f\u7ec4\u5c06\u6838\u5b9e\u8fdb\u9879\u7a0e\u53d1\u7968\u7684\u5408\u6cd5\u6027\u4ee5\u53ca\u7533\u8bf7\u9000\u7a0e\u91d1\u989d\u3002.<\/li>\n<li>\u6b65\u9aa4 3\uff1a\u6536\u5230\u786e\u8ba4\u7a0e\u989d\u7b26\u5408\u9000\u7a0e\u6761\u4ef6\u7684\u68c0\u67e5\u62a5\u544a\u540e\uff0c\u4f01\u4e1a\u6309\u7167\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u5f62\u5f0f\u51c6\u5907\u9000\u7a0e\u7533\u8bf7\u6587\u4ef6\u3002.<\/li>\n<li>\u7b2c\u56db\u6b65\uff1a\u5728\u89c4\u5b9a\u7684\u65f6\u95f4\u5185\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u4f5c\u51fa\u9000\u7a0e\u51b3\u5b9a\uff0c\u5e76\u901a\u8fc7\u4f01\u4e1a\u7684\u94f6\u884c\u8d26\u6237\u5411\u56fd\u5bb6\u9884\u7b97\u6536\u5165\u9000\u6b3e\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Xu_ly_so_thue_GTGT_chua_khau_tru_het_khi_giai_the\"><\/span>\u89e3\u6563\u65f6\u672a\u62b5\u6263\u589e\u503c\u7a0e\u6b3e\u9879\u7684\u5904\u7406\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5b9e\u9645\u4e0a\uff0c\u4f01\u4e1a\u4e3b\u5e76\u975e\u603b\u662f\u9009\u62e9\u73b0\u91d1\u9000\u7a0e\uff0c\u56e0\u4e3a\u516c\u53f8\u89e3\u6563\u671f\u95f4\u7684\u7a0e\u52a1\u5ba1\u8ba1\u6d41\u7a0b\u901a\u5e38\u975e\u5e38\u5f7b\u5e95\u3002\u8bb8\u591a\u4f01\u4e1a\u4e3b\u4ecd\u7136\u60f3\u77e5\u9053\uff0c\u5f53\u4ed6\u4eec\u60f3\u5feb\u901f\u6ce8\u9500\u7a0e\u52a1\u767b\u8bb0\u65f6\uff0c\u5df2\u89e3\u6563\u7684\u516c\u53f8\u662f\u5426\u7b26\u5408\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6\u3002.<\/p>\n<p>\u6839\u636e\u6218\u7565\u76ee\u6807\u7684\u4e0d\u540c\uff0c\u8fd9\u90e8\u5206\u7a0e\u6536\u6536\u5165\u53ef\u4ee5\u6309\u4ee5\u4e0b\u65b9\u5f0f\u5904\u7406\uff1a<\/p>\n<ul>\n<li>\u73b0\u91d1\u9000\u7a0e\uff1a\u5f53\u5269\u4f59\u7a0e\u6b3e\u6570\u989d\u8f83\u5927\uff0c\u4f01\u4e1a\u5bf9\u5176\u4f1a\u8ba1\u7cfb\u7edf\u6709\u4fe1\u5fc3\uff0c\u5e76\u4e14\u6709\u8db3\u591f\u7684\u65f6\u95f4\u7b49\u5f85\u653f\u5e9c\u7684\u540e\u7eed\u5ba1\u8ba1\u7a0b\u5e8f\u65f6\uff0c\u8fd9\u662f\u6700\u4f73\u9009\u62e9\u3002.<\/li>\n<li>\u5c06\u7a0e\u52a1\u4e49\u52a1\u8f6c\u79fb\u81f3\u7ee7\u627f\u5b9e\u4f53\uff1a\u5bf9\u4e8e\u5df2\u89e3\u6563\u7684\u5206\u652f\u673a\u6784\uff0c\u4efb\u4f55\u672a\u62b5\u6263\u7684\u7a0e\u6b3e\u5c06\u8f6c\u79fb\u81f3\u6bcd\u516c\u53f8\u3002\u8fd9\u6709\u52a9\u4e8e\u6bcd\u516c\u53f8\u964d\u4f4e\u5176\u672a\u6765\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002.<\/li>\n<li>\u653e\u5f03\u9000\u7a0e\u627f\u8bfa\uff1a\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u9009\u62e9\u7b7e\u7f72\u653e\u5f03\u9000\u7a0e\u6743\u5229\u7684\u627f\u8bfa\u4e66\uff0c\u4ee5\u7f29\u77ed\u5ba1\u8ba1\u65f6\u95f4\u3002\u8fd9\u6709\u52a9\u4e8e\u52a0\u5feb\u7a0e\u52a1\u767b\u8bb0\u6ce8\u9500\u6d41\u7a0b\uff0c\u4f7f\u60a8\u80fd\u591f\u5feb\u901f\u5c65\u884c\u6240\u6709\u6cd5\u5f8b\u4e49\u52a1\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_cau_hoi_thuong_gap_ve_hoan_thue_khi_giai_the\"><\/span>\u5173\u4e8e\u89e3\u6563\u540e\u9000\u7a0e\u7684\u5e38\u89c1\u95ee\u9898<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u5e2e\u52a9\u60a8\u5168\u9762\u4e86\u89e3\u5df2\u89e3\u6563\u516c\u53f8\u662f\u5426\u7b26\u5408\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6\uff0c\u6211\u5c06\u6839\u636e\u6700\u65b0\u7684\u641c\u7d22\u8d8b\u52bf\uff0c\u89e3\u7b54\u4e00\u4e9b\u4f1a\u8ba1\u5e08\u7ecf\u5e38\u63d0\u51fa\u7684\u95ee\u9898\u3002\u5982\u679c\u60a8\u9700\u8981\u9488\u5bf9\u5177\u4f53\u60c5\u51b5\u7684\u76f4\u63a5\u5e2e\u52a9\uff0c\u8bf7\u968f\u65f6\u4e0e\u6211\u8054\u7cfb\u3002 <a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/www.google.com\/search?q=https:\/\/phasangiaithe.man.net.vn\/li%C3%AAn-he\/\">\u63a5\u89e6<\/a> \u8bf7\u8054\u7cfb\u7a0e\u52a1\u987e\u95ee\u4ee5\u83b7\u53d6\u53ca\u65f6\u6307\u5bfc\u3002.<\/p>\n<figure id=\"attachment_6035\" aria-describedby=\"caption-attachment-6035\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6035\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/giai-dap-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong.jpg\" alt=\"Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c c\u00f4ng ty gi\u1ea3i th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/giai-dap-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/giai-dap-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/giai-dap-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/giai-dap-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/02\/giai-dap-cong-ty-giai-the-co-duoc-hoan-thue-gtgt-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6035\" class=\"wp-caption-text\">\u56de\u7b54\u6709\u5173\u5df2\u89e3\u6563\u516c\u53f8\u662f\u5426\u6709\u8d44\u683c\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\u7684\u95ee\u9898\u3002<\/figcaption><\/figure>\n<p>\u5173\u952e\u95ee\u9898\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u4e2a\u4eba\u8d2d\u4e70\u5546\u54c1\u53ef\u4ee5\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\u5417\uff1f\u7b54\u6848\u662f\u5426\u5b9a\u7684\u3002\u589e\u503c\u7a0e\u9000\u7a0e\u653f\u7b56\u4ec5\u9002\u7528\u4e8e\u4ee5\u6263\u9664\u6cd5\u7f34\u7eb3\u7a0e\u6b3e\u7684\u7ec4\u7ec7\u548c\u4f01\u4e1a\uff0c\u4e14\u4ec5\u9002\u7528\u4e8e\u89e3\u6563\u6216\u505c\u6b62\u8fd0\u8425\u7684\u60c5\u51b5\u3002.<\/li>\n<li>\u7533\u8bf7\u89e3\u6563\u5a5a\u59fb\u662f\u5426\u5c31\u80fd\u81ea\u52a8\u83b7\u5f97\u9000\u7a0e\uff1f\u7edd\u5bf9\u4e0d\u662f\u3002\u9000\u7a0e\u53ea\u6709\u5728\u7a0e\u52a1\u673a\u5173\u5b8c\u6210\u73b0\u573a\u6838\u67e5\u5e76\u4f5c\u51fa\u6b63\u5f0f\u51b3\u5b9a\u540e\u624d\u80fd\u8fdb\u884c\u3002.<\/li>\n<li>\u91c7\u7528\u76f4\u63a5\u6cd5\u7f34\u7eb3\u7a0e\u6b3e\u7684\u4f01\u4e1a\u53ef\u4ee5\u83b7\u5f97\u9000\u7a0e\u5417\uff1f\u8fd9\u4e9b\u4f01\u4e1a\u65e0\u6743\u83b7\u5f97\u672a\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u9000\u7a0e\uff0c\u4f46\u5982\u679c\u5b83\u4eec\u5411\u653f\u5e9c\u591a\u7f34\u4e86\u7a0e\u6b3e\uff0c\u4ecd\u7136\u6709\u6743\u7533\u8bf7\u9000\u8fd8\u591a\u7f34\u7684\u7a0e\u6b3e\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5df2\u89e3\u6563\u516c\u53f8\u662f\u5426\u7b26\u5408\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6\uff0c\u5f88\u5927\u7a0b\u5ea6\u4e0a\u53d6\u51b3\u4e8e\u5176\u6587\u4ef6\u7cfb\u7edf\u7684\u900f\u660e\u5ea6\u548c\u6ce8\u518c\u7684\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u3002\u968f\u7740\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u9881\u5e03\uff0c\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u5f97\u5230\u4e86\u524d\u6240\u672a\u6709\u7684\u660e\u786e\u4fdd\u62a4\u3002\u7136\u800c\uff0c\u4e3a\u786e\u4fdd\u6d41\u7a0b\u987a\u5229\uff0c\u4f01\u4e1a\u5e94\u5b9a\u671f\u8fdb\u884c\u8d26\u76ee\u5ba1\u67e5\uff0c\u5e76\u5c3d\u65e9\u4e3b\u52a8\u7f34\u7eb3\u6240\u6709\u7a0e\u6b3e\uff0c\u4ee5\u4fbf\u5728\u505c\u6b62\u8fd0\u8425\u540e\u6700\u5927\u9650\u5ea6\u5730\u4eab\u53d7\u9000\u7a0e\u4f18\u60e0\u3002.<\/p>\n<p class=\"p1\" style=\"text-align: center;\"><div class=\"su-button-center\"><a href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\"> \n<p class=\"p1\" style=\"text-align: center\">\u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7<\/p>\n<p class=\"p1\" style=\"text-align: center\"><\/span><\/a><\/div>\n<p><strong>Man \u2013 Master Accountant Network \u7684\u8054\u7cfb\u4fe1\u606f<\/strong><\/p>\n<ul>\n<li><strong>\u5730\u5740\uff1a<\/strong>\u00a0\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li><strong>\u624b\u673a\/Zalo\uff1a<\/strong>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li><strong>\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong>\u00a0man@man.net.vn<\/li>\n<\/ul>\n<p>\u5185\u5bb9\u7531\u4ee5\u4e0b\u4eba\u5458\u5ba1\u6838\uff1a\u00a0<a title=\"\u65e0\u6548\u7684\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><strong>\u9ece\u9ec4\u5ba3\u5148\u751f<\/strong><\/a>\u00a0\u2013 Man \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c,\u00a0<strong>\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u5ba1\u8ba1\u5e08<\/strong>\u00a0\u62e5\u6709\u8d85\u8fc730\u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u2026\u2026.<\/p>\n<p><strong>\u5f15\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e<\/strong><\/p>\n<ul>\n<li>\u7b2c30\u6761\u548c\u7b2c32\u6761 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214336\" target=\"_blank\" rel=\"noopener\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a> \u653f\u5e9c\u7684\u89c4\u5b9a\u5c06\u4e8e2025\u5e747\u67081\u65e5\u8d77\u751f\u6548\u3002.<\/li>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/a> \u7ecf\u56fd\u6c11\u8bae\u4f1a\u6279\u51c6\u3002.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p l\u00e0 qu\u00e1 tr\u00ecnh ch\u1ea5m d\u1ee9t s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a m\u1ed9t th\u1ef1c th\u1ec3 kinh doanh, k\u00e9o theo nhi\u1ec1u th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p v\u1ec1 thu\u1ebf. M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m nh\u1ea5t hi\u1ec7n nay l\u00e0 li\u1ec7u c\u00f4ng ty gi\u1ea3i th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,14,20,8,12],"tags":[],"class_list":["post-6033","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-kien-thuc-giai-the","category-tin-tuc-cap-nhat","category-tin-tuc-thue","category-trung-tam-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6033","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=6033"}],"version-history":[{"count":3,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6033\/revisions"}],"predecessor-version":[{"id":6039,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6033\/revisions\/6039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6034"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}