{"id":62625,"date":"2024-03-26T17:24:27","date_gmt":"2024-03-26T10:24:27","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=62625"},"modified":"2025-04-23T14:46:02","modified_gmt":"2025-04-23T07:46:02","slug":"thue-vat-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/thue-vat-la-gi\/","title":{"rendered":"Thu\u1ebf VAT L\u00e0 G\u00ec? Th\u00f4ng Tin T\u1ed5ng Quan V\u1ec1 Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng"},"content":{"rendered":"\n
Thu\u1ebf VAT l\u00e0 g\u00ec<\/strong><\/a>?<\/em> \u0110\u00e2y l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam. Thu\u1ebf VAT \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh. H\u00e3y c\u00f9ng JobsGO ph\u00e2n t\u00edch \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 lo\u1ea1i thu\u1ebf n\u00e0y nh\u00e9.<\/em><\/p>\n M\u1ee5c l\u1ee5c<\/p> Thu\u1ebf VAT<\/strong><\/a> hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). \u0110\u00e2y l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 t\u1eeb kh\u00e2u s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn khi ti\u00eau d\u00f9ng. Thu\u1ebf VAT \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1ee9c \u0111\u1ed9 ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5.<\/p><\/blockquote>\n C\u1ee5 th\u1ec3, khi m\u1ed9t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c b\u00e1n ra, ng\u01b0\u1eddi b\u00e1n s\u1ebd thu th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c thu\u1ebf VAT t\u1eeb ng\u01b0\u1eddi mua v\u00e0 sau \u0111\u00f3 chuy\u1ec3n s\u1ed1 ti\u1ec1n thu\u1ebf n\u00e0y cho ch\u00ednh ph\u1ee7. Trong qu\u00e1 tr\u00ecnh n\u00e0y, ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ecbu ph\u1ea7n l\u1edbn c\u1ee7a thu\u1ebf VAT, nh\u01b0ng doanh nghi\u1ec7p c\u0169ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m thu v\u00e0 chuy\u1ec3n giao s\u1ed1 thu\u1ebf n\u00e0y cho ch\u00ednh ph\u1ee7. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 ch\u00ednh m\u00e0 b\u1ed9 ph\u1eadn\u00a0<\/span>k\u1ebf to\u00e1n thu\u1ebf<\/span><\/strong><\/a>\u00a0trong doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n h\u00e0ng ng\u00e0y: t\u00ednh to\u00e1n, k\u00ea khai v\u00e0 n\u1ed9p\u00a0<\/span>thu\u1ebf VAT<\/span>.<\/span><\/p>\n Thu\u1ebf VAT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i tr\u00ean to\u00e0n c\u1ea7u v\u00e0 l\u00e0 m\u1ed9t ngu\u1ed3n t\u00e0i nguy\u00ean quan tr\u1ecdng cho ng\u00e2n s\u00e1ch qu\u1ed1c gia. N\u00f3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c thu\u1ebf c\u00f4ng b\u1eb1ng v\u00ec n\u00f3 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed gi\u1eefa c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng, m\u00e0 thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng tr\u00ean m\u1ed7i b\u01b0\u1edbc c\u1ee7a chu\u1ed7i cung \u1ee9ng.<\/p>\n Xem th\u00eam: Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n: Ai L\u00e0 Ng\u01b0\u1eddi Ph\u1ea3i \u0110\u00f3ng & C\u00e1ch T\u00ednh Chu\u1ea9n Nh\u1ea5t 2024<\/a><\/strong><\/p>\n Thu\u1ebf VAT<\/strong> l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf quan tr\u1ecdng, c\u00f3 nhi\u1ec1u \u0111\u1eb7c \u0111i\u1ec3m m\u00e0 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p hay ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u1ea7n n\u1eafm r\u00f5:<\/p>\n Thu\u1ebf VAT l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, t\u1ee9c l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf VAT l\u00e0 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh, nh\u01b0ng ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi thu h\u1ed9 v\u00e0 n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n Thu\u1ebf VAT c\u00f3 t\u00ednh l\u0169y tho\u00e1i ngh\u0129a l\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng. Do \u0111\u00f3, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ebfn tay ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1ebd cao h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb ban \u0111\u1ea7u. T\u1ef7 l\u1ec7 thu\u1ebf VAT c\u00e0ng cao, m\u1ee9c \u0111\u1ed9 l\u0169y tho\u00e1i c\u00e0ng l\u1edbn.<\/p>\n Trong qu\u00e1 tr\u00ecnh thu thu\u1ebf VAT, kh\u00f4ng c\u00f3 s\u1ef1 tr\u00f9ng l\u1eb7p gi\u1eefa vi\u1ec7c thu\u1ebf t\u1eebng giai \u0111o\u1ea1n. M\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng trong chu\u1ed7i cung \u1ee9ng ch\u1ec9 thu thu\u1ebf tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 h\u1ecd t\u1ea1o ra, kh\u00f4ng t\u00ednh l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 trong c\u00e1c giai \u0111o\u1ea1n tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n Thu\u1ebf VAT c\u00f3 ph\u1ea1m vi r\u1ed9ng, \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5. N\u00f3 kh\u00f4ng ch\u1ec9 l\u00e0 h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng m\u00e0 c\u00f2n bao g\u1ed3m c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0 d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin,…<\/p>\n Nguy\u00ean t\u1eafc \u0111i\u1ec3m \u0111\u1ebfn trong thu\u1ebf VAT x\u00e1c \u0111\u1ecbnh r\u1eb1ng thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb qu\u1ed1c gia xu\u1ea5t kh\u1ea9u sang qu\u1ed1c gia nh\u1eadp kh\u1ea9u. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 khi h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u t\u1eeb m\u1ed9t qu\u1ed1c gia sang m\u1ed9t qu\u1ed1c gia kh\u00e1c, qu\u1ed1c gia nh\u1eadp kh\u1ea9u s\u1ebd \u00e1p d\u1ee5ng thu\u1ebf VAT \u0111\u1ed1i v\u1edbi ch\u00fang, trong khi qu\u1ed1c gia xu\u1ea5t kh\u1ea9u kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf VAT.<\/p>\n Xem th\u00eam: Thu\u1ebf M\u00f4n B\u00e0i L\u00e0 G\u00ec? Quy \u0110\u1ecbnh M\u1edbi Nh\u1ea5t V\u1ec1 Thu\u1ebf M\u00f4n B\u00e0i N\u0103m 2024<\/a><\/strong><\/p>\n Thu\u1ebf VAT \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Vi\u1ec7t Nam. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 ngu\u1ed3n thu quan tr\u1ecdng c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft kinh t\u1ebf, qu\u1ea3n l\u00fd x\u00e3 h\u1ed9i. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n Trong l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a, thu\u1ebf VAT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean m\u1ed7i giai \u0111o\u1ea1n c\u1ee7a chu\u1ed7i cung \u1ee9ng, t\u1eeb s\u1ea3n xu\u1ea5t \u0111\u1ebfn ti\u00eau th\u1ee5 cu\u1ed1i c\u00f9ng. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra m\u1ed9t h\u1ec7 th\u1ed1ng thu\u1ebf d\u1ec5 qu\u1ea3n l\u00fd v\u00e0 minh b\u1ea1ch, \u0111\u1ed3ng th\u1eddi t\u0103ng c\u01b0\u1eddng s\u1ef1 c\u00f4ng b\u1eb1ng trong vi\u1ec7c chia s\u1ebb g\u00e1nh n\u1eb7ng thu\u1ebf gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a.<\/p>\n Thu\u1ebf VAT cung c\u1ea5p m\u1ed9t ngu\u1ed3n t\u00e0i ch\u00ednh quan tr\u1ecdng cho ng\u00e2n s\u00e1ch qu\u1ed1c gia. Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c thu v\u00e0o t\u1eeb VAT c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00e0i tr\u1ee3 cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh c\u00f4ng c\u1ed9ng, d\u1ef1 \u00e1n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe v\u00e0 gi\u00e1o d\u1ee5c v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c m\u00e0 ch\u00ednh ph\u1ee7 ph\u1ea3i chi tr\u1ea3.<\/p>\n Thu\u1ebf VAT c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft ti\u00eau th\u1ee5 v\u00e0 s\u1ea3n xu\u1ea5t. Ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf VAT tr\u00ean c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u1ec3 t\u1ea1o ra s\u1ef1 kh\u00edch l\u1ec7 ho\u1eb7c ki\u1ec1m ch\u1ebf ti\u00eau d\u00f9ng.<\/p>\n Ngo\u00e0i ra, thu\u1ebf VAT c\u0169ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ea5u tr\u00fac s\u1ea3n xu\u1ea5t, khi\u1ebfn cho c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p chi\u1ebfm ph\u1ea7n l\u1edbn thu nh\u1eadp qu\u1ed1c d\u00e2n ph\u1ea3i \u0111\u00f3ng nhi\u1ec1u h\u01a1n so v\u1edbi nh\u1eefng ng\u00e0nh c\u00f3 nguy c\u01a1 g\u00e2y ra \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng.<\/p>\n Trong qu\u1ea3n l\u00fd x\u00e3 h\u1ed9i, thu\u1ebf VAT \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00e1c t\u1ea7ng l\u1edbp x\u00e3 h\u1ed9i. Ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT ho\u1eb7c mi\u1ec5n thu\u1ebf cho c\u00e1c m\u1eb7t h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5 c\u1ea7n thi\u1ebft cho cu\u1ed9c s\u1ed1ng h\u00e0ng ng\u00e0y nh\u01b0 th\u1ef1c ph\u1ea9m, y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m d\u00e2n c\u01b0 c\u00f3 thu nh\u1eadp th\u1ea5p v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho h\u1ecd trong vi\u1ec7c ti\u00eau d\u00f9ng c\u00e1c d\u1ecbch v\u1ee5 c\u01a1 b\u1ea3n.<\/p>\n Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf VAT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1ea1i Vi\u1ec7t Nam nh\u01b0 sau:<\/p>\n Theo quy \u0111\u1ecbnh c\u1ee7a Kho\u1ea3n 4 \u0110i\u1ec1u 10 trong Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/strong><\/a>, c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, c\u0169ng nh\u01b0 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec1u ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng thu\u1ebf VAT. Thu\u1ebf VAT \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi b\u00e1n ra th\u1ecb tr\u01b0\u1eddng. Khi ng\u01b0\u1eddi ti\u00eau d\u00f9ng mua h\u00e0ng, d\u1ecbch v\u1ee5 v\u00e0 thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m c\u1ea3 thu\u1ebf VAT. Ng\u01b0\u1eddi b\u00e1n sau \u0111\u00f3 s\u1ebd thu s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n1. Thu\u1ebf VAT L\u00e0 G\u00ec?<\/strong><\/span><\/h2>\n
2. Thu\u1ebf VAT C\u00f3 \u0110\u1eb7c \u0110i\u1ec3m G\u00ec?<\/strong><\/span><\/h2>\n
2.1 L\u00e0 Thu\u1ebf Gi\u00e1n Thu<\/strong><\/span><\/h3>\n
2.2 C\u00f3 T\u00ednh L\u0169y Tho\u00e1i So V\u1edbi Thu Nh\u1eadp<\/strong><\/span><\/h3>\n
2.3 Kh\u00f4ng Tr\u00f9ng L\u1eb7p<\/strong><\/span><\/h3>\n
2.4 Ph\u1ea1m Vi R\u1ed9ng<\/strong><\/span><\/h3>\n
2.5 C\u00f3 Nguy\u00ean T\u1eafc \u0110i\u1ec3m \u0110\u1ebfn<\/strong><\/span><\/h3>\n
3. Vai Tr\u00f2 C\u1ee7a Thu\u1ebf VAT<\/strong><\/span><\/h2>\n
3.1 Trong L\u01b0u Th\u00f4ng H\u00e0ng H\u00f3a<\/strong><\/span><\/h3>\n
3.2 Trong T\u00e0i Ch\u00ednh<\/strong><\/span><\/h3>\n
3.3 Trong Kinh T\u1ebf<\/strong><\/span><\/h3>\n
3.4 Trong Qu\u1ea3n L\u00fd X\u00e3 H\u1ed9i<\/strong><\/span><\/h3>\n
4. Nh\u1eefng \u0110\u1ed1i T\u01b0\u1ee3ng N\u00e0o Ph\u1ea3i\/Kh\u00f4ng Ph\u1ea3i Ch\u1ecbu Thu\u1ebf VAT?<\/strong><\/span><\/h2>\n
4.1 \u0110\u1ed1i T\u01b0\u1ee3ng Ph\u1ea3i Ch\u1ecbu Thu\u1ebf VAT<\/strong><\/span><\/h3>\n
4.2 \u0110\u1ed1i T\u01b0\u1ee3ng Kh\u00f4ng Ph\u1ea3i Ch\u1ecbu Thu\u1ebf VAT<\/strong><\/span><\/h3>\n