{"id":20694,"date":"2023-09-23T12:17:38","date_gmt":"2023-09-23T05:17:38","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=20694"},"modified":"2024-11-08T17:12:11","modified_gmt":"2024-11-08T10:12:11","slug":"thue-nha-thau","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/20694\/thue-nha-thau\/","title":{"rendered":"C\u00e1ch t\u00ednh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u00ean c\u1ea1nh c\u00e1c lo\u1ea1i thu\u1ebf quen thu\u1ed9c nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u2026. t\u1ed3n t\u1ea1i m\u1ed9t kh\u00e1i ni\u1ec7m thu\u1ebf t\u01b0\u01a1ng \u0111\u1ed1i l\u1ea1 l\u1eabm v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi &#8211; thu\u1ebf nh\u00e0 th\u1ea7u (FCT).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>1. Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 s\u1eafc thu\u1ebf \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ec3 \u00e1p d\u1ee5ng v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi h\u1ec7 th\u1ed1ng Lu\u1eadt n\u01b0\u1edbc ta song c\u00f3 thu nh\u1eadp sinh ra t\u1eeb vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 h\u00e0ng h\u00f3a ho\u1eb7c t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">M\u1ed9t s\u1ed1 kho\u1ea3n ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam thanh to\u00e1n cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i nh\u01b0 ti\u1ec1n b\u1ea3n quy\u1ec1n, ti\u1ec1n l\u00e3i vay, ph\u00ed d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, chi ph\u00ed qu\u1ea3ng c\u00e1o Facebook, Google,&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\n    <link rel=\"stylesheet\" href=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0\">\n    <!-- AMIS aiMarketing Form Embed Code -->\n    <div class=\"popup-embed-img\"><img decoding=\"async\" alt=\"ke-khai-thue-gtgt\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2023\/09\/ebook-thue-nha-thau-nuoc-ngoai-1.jpg\"><\/div>\n    <div class=\"aimarketing-form-embed-code embed-popup-shortcode\" id=\"embedPopupShortcode\">\n        <script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script>\n        <script render-for=\"e80de334-a123-4e8f-9098-094eb8a0ff32\">\n            globalThis.lzfr.renderExternalForm({formId: \"e80de334-a123-4e8f-9098-094eb8a0ff32\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110i\u1ec1u 1 <a href=\"https:\/\/congbao.chinhphu.vn\/noi-dung-van-ban-so-103-2014-tt-btc-12480\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 103\/2014\/TT-BTC<\/a> &#8211; H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1ea1i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ho\u1eb7c kinh doanh t\u1ea1i l\u00e3nh th\u1ed5 n\u01b0\u1edbc ta ch\u1ec9 r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u cho Nh\u00e0 n\u01b0\u1edbc:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2.1 T\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i l\u00e3nh th\u1ed5 n\u01b0\u1edbc ta ho\u1eb7c c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, tr\u00ean c\u01a1 s\u1edf 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\u1edbi ph\u00eda Vi\u1ec7t Nam ho\u1eb7c v\u1edbi nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n &#8211; \u201c<strong>xu\u1ea5t &#8211; nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/strong>\u201d k\u00e8m theo m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f3 thu nh\u1eadp t\u1ea1i l\u00e3nh th\u1ed5 n\u01b0\u1edbc ta tr\u00ean c\u01a1 s\u1edf H\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft gi\u1eefa c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Cung c\u1ea5p h\u00e0ng h\u00f3a theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf &#8211; Incoterms m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a v\u00e0o \u0111\u1ebfn l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng mua ho\u1eb7c gia c\u00f4ng h\u00e0ng h\u00f3a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam B. Doanh nghi\u1ec7p A l\u1ea1i b\u00e1n s\u1ed1 h\u00e0ng n\u00e0y cho doanh nghi\u1ec7p Vi\u1ec7t Nam C v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p B chuy\u1ec3n h\u00e0ng tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p C (h\u00ecnh th\u1ee9c: xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7). L\u00fac n\u00e0y doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i A c\u00f3 sinh ra thu nh\u1eadp t\u1ea1i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam C.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p A trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y thu\u1ed9c v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam C s\u1ebd ph\u1ea3i khai thu\u1ebf, th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho doanh nghi\u1ec7p A theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 103\/2014\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-152807\" src=\"\/wp-content\/uploads\/2023\/09\/thue-nha-thau-nuoc-ngoai.jpg\" alt=\"thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i\" width=\"940\" height=\"528\" srcset=\"\/wp-content\/uploads\/2023\/09\/thue-nha-thau-nuoc-ngoai.jpg 940w, \/wp-content\/uploads\/2023\/09\/thue-nha-thau-nuoc-ngoai-500x281.jpg 500w, \/wp-content\/uploads\/2023\/09\/thue-nha-thau-nuoc-ngoai-768x431.jpg 768w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2.2 C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n\/to\u00e0n b\u1ed9 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ph\u00e2n ph\u1ed1i, cung \u1ee9ng h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Th\u1ecfa m\u00e3n m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i l\u00e0 <strong>ch\u1ee7 s\u1edf h\u1eefu<\/strong> c\u1ee7a h\u00e0ng h\u00f3a b\u00e0n giao cho t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ebd <strong>ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed<\/strong>: ph\u00e2n ph\u1ed1i, marketing&#8230;; tr\u00e1ch nhi\u1ec7m v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ebd <strong>\u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n\/ gi\u00e1 cung \u1ee9ng<\/strong> c\u1ee7a h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>V\u00ed d\u1ee5<\/strong>: Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i D \u1ee7y quy\u1ec1n cho Doanh nghi\u1ec7p E l\u00e0 doanh nghi\u1ec7p kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 kh\u00e1c li\u00ean quan nh\u01b0 v\u1eadn chuy\u1ec3n, ph\u00e2n ph\u1ed1i, marketing cho m\u1eb7t h\u00e0ng Z; trong H\u0110 \u1ee7y quy\u1ec1n ch\u1ec9 r\u00f5 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i D l\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a m\u1eb7t h\u00e0ng Z.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p D trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y thu\u1ed9c v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam E c\u00f3 tr\u00e1ch nhi\u1ec7m khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho doanh nghi\u1ec7p D theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 103\/2014\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2.3 C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua m\u1ed9t b\u00ean ph\u00eda Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t nh\u1eadp kh\u1ea9u, ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, b\u00e1n h\u00e0ng h\u00f3a cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i Ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c mua h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>L\u01b0u \u00fd<\/strong>: Th\u1ef1c t\u1ebf c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng d\u00f9 l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng ph\u1ea3i \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u (C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 23 TT 103\/2014\/TT-BTC), bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt d\u1ea7u kh\u00ed, Lu\u1eadt \u0111\u1ea7u t\u01b0, Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00e0ng h\u00f3a cho doanh nghi\u1ec7p Vi\u1ec7t Nam kh\u00f4ng k\u00e8m theo b\u1ea5t k\u1ef3 n\u00e0o d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi c\u1ea3 02 (hai) h\u00ecnh th\u1ee9c: Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u n\u01b0\u1edbc ngo\u00e0i v\u00e0 giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>V\u00ed d\u1ee5<\/strong>: ph\u00eda n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m giao h\u00e0ng \u0111\u1ebfn c\u1eeda kh\u1ea9u Vi\u1ec7t Nam v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 d\u1ecbch v\u1ee5 n\u00e0o kh\u00e1c t\u1ea1i Vi\u1ec7t Nam th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2.4 C\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng b\u00ean ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5: C\u00f4ng ty A t\u1ea1i Nh\u1eadt B\u1ea3n th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 b\u1ed1c x\u1ebfp h\u00e0ng h\u00f3a \u1edf c\u1ea3ng Tokyo cho c\u00f4ng ty B l\u00e0 c\u00f4ng ty kinh doanh t\u1ea1i Vi\u1ec7t Nam, \u0111\u00e2y l\u00e0 d\u1ecbch v\u1ee5 ph\u00e1t sinh b\u00ean ngo\u00e0i l\u00e3nh th\u1ed5 n\u01b0\u1edbc ta n\u00ean c\u00f4ng ty A kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng FCT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 cho doanh nghi\u1ec7p Vi\u1ec7t Nam nh\u01b0ng <strong>d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam<\/strong>:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">S\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n, s\u1eeda ch\u1eefa m\u00e1y m\u00f3c thi\u1ebft b\u1ecb.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Marketing, qu\u1ea3ng c\u00e1o (tr\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean internet).<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">X\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0, x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">M\u00f4i gi\u1edbi.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u00e0o t\u1ea1o (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e0o t\u1ea1o online).<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Chia c\u01b0\u1edbc d\u1ecbch v\u1ee5, chia c\u01b0\u1edbc vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf gi\u1eefa c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i v\u1edbi ph\u00eda Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i d\u00f9ng kho ngo\u1ea1i quan, c\u1ea3ng n\u1ed9i \u0111\u1ecba (ICD) l\u00e0m kho h\u00e0ng h\u00f3a \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng (v\u1eadn t\u1ea3i, chuy\u1ec3n kh\u1ea9u, l\u01b0u tr\u1eef\u2026) ho\u1eb7c \u0111\u1ec3 cho m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c gia c\u00f4ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>3. C\u00e1c lo\u1ea1i thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam\u00a0<\/strong><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 C\u00e1 nh\u00e2n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ Thu\u1ebf TNCN<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 T\u1ed5 ch\u1ee9c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ Thu\u1ebf TNDN<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i s\u1ebd n\u1ed9p thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c v\u1ec1 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c.<\/span><\/p>\n<blockquote><p>Xem ngay: H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/amis.misa.vn\/31142\/hach-toan-thue-nha-thau\/\" target=\"_blank\" rel=\"noopener\">h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0<\/a>i chi ti\u1ebft nh\u1ea5t<\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-146503\" src=\"\/wp-content\/uploads\/2022\/04\/lap-to-khai-bo-sung-thue-gtgt-1.jpg\" alt=\"CTA l\u1eadp t\u1edd khai thu\u1ebf\" width=\"1500\" height=\"185\" srcset=\"\/wp-content\/uploads\/2022\/04\/lap-to-khai-bo-sung-thue-gtgt-1.jpg 1500w, \/wp-content\/uploads\/2022\/04\/lap-to-khai-bo-sung-thue-gtgt-1-500x62.jpg 500w, \/wp-content\/uploads\/2022\/04\/lap-to-khai-bo-sung-thue-gtgt-1-1024x126.jpg 1024w, \/wp-content\/uploads\/2022\/04\/lap-to-khai-bo-sung-thue-gtgt-1-768x95.jpg 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4. C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u1ee5 th\u1ec3<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4.1. T\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo gi\u00e1 Gross<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Khi h\u1ee3p \u0111\u1ed3ng gi\u1eefa nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 Gross t\u1ee9c l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf. L\u00fac n\u00e0y, quy tr\u00ecnh t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc: t\u00ednh thu\u1ebf GTGT =&gt; t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f4ng th\u1ee9c:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng x T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f4ng th\u1ee9c:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = (Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng &#8211; thu\u1ebf GTGT) x T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p Vi\u1ec7t Nam X h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i Y, d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 4 t\u1ef7 \u0111\u1ed3ng. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng t\u00ednh theo gi\u00e1 Gross.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u00fac n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u00e0 th\u1ea7u Y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh nghi\u1ec7p X c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u Y.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0: 4.000.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c chi ph\u00ed thu\u1ebf nh\u00e0 th\u1ea7u li\u00ean quan do nh\u00e0 th\u1ea7u Y ch\u1ecbu, t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT l\u00e0 3%, t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 2%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo gi\u00e1 Gross:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:\u00a0<\/em><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 4.000.000.000 x 3% = 120.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = (4.000.000.000 &#8211; 120.000.000) x 2% = 77.600.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p = 120.000.000 + 77.600.000 = 197.600.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-152811\" src=\"\/wp-content\/uploads\/2023\/09\/cach-tinh-thue-nha-thau-nuoc-ngoai.jpg\" alt=\"c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i\" width=\"940\" height=\"528\" srcset=\"\/wp-content\/uploads\/2023\/09\/cach-tinh-thue-nha-thau-nuoc-ngoai.jpg 940w, \/wp-content\/uploads\/2023\/09\/cach-tinh-thue-nha-thau-nuoc-ngoai-500x281.jpg 500w, \/wp-content\/uploads\/2023\/09\/cach-tinh-thue-nha-thau-nuoc-ngoai-768x431.jpg 768w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>4.2. T\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo gi\u00e1 Net<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Khi h\u1ee3p \u0111\u1ed3ng gi\u1eefa nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 Net t\u1ee9c l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf. L\u00fac n\u00e0y, quy tr\u00ecnh t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh Doanh thu t\u00ednh thu\u1ebf TNDN v\u00e0 thu\u1ebf TNDN sau \u0111\u00f3 l\u00e0 Doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 thu\u1ebf GTGT r\u1ed3i x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; height: 26px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: center; height: 26px;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNDN x T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Trong \u0111\u00f3: Doanh thu t\u00ednh thu\u1ebf TNDN: \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 to\u00e0n b\u1ed9 ph\u1ea7n doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 Ph\u00eda Vi\u1ec7t Nam tr\u1ea3 thay, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf:<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 99.4741%; height: 52px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh thu t\u00ednh thu\u1ebf =<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">1- T\u1ef7 l\u1ec7 %<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ef7 l\u1ec7 % thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu theo ng\u00e0nh h\u00e0ng thay \u0111\u1ed5i t\u1eeb 0.1% \u0111\u1ebfn 10% t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng ng\u00e0nh h\u00e0ng.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00f4ng th\u1ee9c:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u01b0u \u00fd: Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Trong \u0111\u00f3: Doanh thu t\u00ednh thu\u1ebf GTGT: \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 to\u00e0n b\u1ed9 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1eafn v\u1edbi h\u00e0ng h\u00f3a ch\u01b0a tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed Ph\u00eda Vi\u1ec7t Nam tr\u1ea3 thay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh thu t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100.476%; height: 54px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh thu t\u00ednh thu\u1ebf =<\/span><\/td>\n<td><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td><span style=\"font-family: verdana, geneva, sans-serif;\">1- T\u1ef7 l\u1ec7 %<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p Vi\u1ec7t Nam X h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i Y, d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 4 t\u1ef7 \u0111\u1ed3ng. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng t\u00ednh theo gi\u00e1 Net.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><div class=\"beginner-guide\"><img decoding=\"async\" alt=\"\" src=\"\/sites\/amis-blog\/images\/digital-conversion-rate\/ic-guide.png?ver=1.0.0\"><div><span>Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u1ea7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 cho b\u1ed9 ph\u1eadn T\u00e0i ch\u00ednh - K\u1ebf to\u00e1n?<\/span><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" name=\"link_keynote\" target=\"_blank\">Tham kh\u1ea3o ngay gi\u1ea3i ph\u00e1p MISA AMIS K\u1ebf to\u00e1n!<\/a><\/div><\/div><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo gi\u00e1 Net<\/strong><\/span><\/h3>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT<\/strong><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN:<\/span><\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100.476%; height: 89px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: left; width: 30.7549%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh thu t\u00ednh thu\u1ebf<\/span><\/td>\n<td style=\"text-align: left; width: 11.9292%;\" rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">=<\/span><\/td>\n<td style=\"text-align: left; width: 57.2227%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">4.000.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: left; width: 57.2227%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">1- 2%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"text-align: left; width: 30.7549%;\"><\/td>\n<td style=\"text-align: left; width: 11.9292%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">=<\/span><\/td>\n<td style=\"text-align: left; width: 57.2227%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">4.081.632.650<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">X\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN:<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = 4.081.632.650 x 2% = 81.632.653<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:\u00a0<\/strong><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT:<\/span><\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%; height: 53px;\">\n<tbody>\n<tr style=\"height: 27px;\">\n<td rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">Doanh thu t\u00ednh thu\u1ebf<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-family: verdana, geneva, sans-serif;\">=<\/span><\/td>\n<td><span style=\"font-family: verdana, geneva, sans-serif;\">4.000.000.000 + 81.632.653<\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td><span style=\"font-family: verdana, geneva, sans-serif;\">1 &#8211; 3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-family: verdana, geneva, sans-serif;\">=<\/span><\/td>\n<td><span style=\"font-family: verdana, geneva, sans-serif;\">4.207.868.714,43<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:<\/span><\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 4.207.868.714,43 x 3% = 126.236.061,433<br \/>\n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p:<\/strong><\/span><\/h4>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p = 81.632.653 + 126.236.061,433 = 207.868.714,433<\/span><br \/>\n<span style=\"font-family: verdana, geneva, sans-serif;\">\u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>5. Ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u0169ng c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee7a doanh nghi\u1ec7p m\u00ecnh. Hi\u1ec7n nay, c\u00f3 03 (ba) ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn: ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u00e0 th\u1ea7u \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1ebd ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN gi\u1ed1ng c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7:<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u00e0 th\u1ea7u \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 s\u1ebd kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, TNDN. Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 \u1ea5n \u0111\u1ecbnh tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, t\u1eeb \u0111\u00f3 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT, TNDN theo t\u1ef7 l\u1ec7 th\u00edch h\u1ee3p \u0111\u00e3 quy \u0111\u1ecbnh t\u1eeb tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Hi\u1ec7n nay, ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p:<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u00e0 th\u1ea7u \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ \u0110\u0103ng k\u00fd v\u00e0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ N\u1ed9p thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/ld\/dang-ky-tu-va-va-dung-thu-misa-amis-ke-toan?source=Amisblog&amp;medium=seo&amp;campaign=thue-nha-thau&amp;term=act__\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-152459\" src=\"\/wp-content\/uploads\/2023\/11\/Ads-Blog-1440x400-01-min-2.png\" alt=\"banner amis k\u1ebf to\u00e1n\" width=\"3000\" height=\"834\" srcset=\"\/wp-content\/uploads\/2023\/11\/Ads-Blog-1440x400-01-min-2.png 3000w, \/wp-content\/uploads\/2023\/11\/Ads-Blog-1440x400-01-min-2-500x139.png 500w, \/wp-content\/uploads\/2023\/11\/Ads-Blog-1440x400-01-min-2-1024x285.png 1024w, \/wp-content\/uploads\/2023\/11\/Ads-Blog-1440x400-01-min-2-768x214.png 768w, \/wp-content\/uploads\/2023\/11\/Ads-Blog-1440x400-01-min-2-1536x427.png 1536w, \/wp-content\/uploads\/2023\/11\/Ads-Blog-1440x400-01-min-2-2048x569.png 2048w\" sizes=\"(max-width: 3000px) 100vw, 3000px\" \/><\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>6. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 103\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 hai \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-20706\" src=\"\/wp-content\/uploads\/2021\/07\/doi-tuong-nop-thue-nha-thau.jpg\" alt=\"\" width=\"920\" height=\"260\" srcset=\"\/wp-content\/uploads\/2021\/07\/doi-tuong-nop-thue-nha-thau.jpg 920w, \/wp-content\/uploads\/2021\/07\/doi-tuong-nop-thue-nha-thau-300x85.jpg 300w, \/wp-content\/uploads\/2021\/07\/doi-tuong-nop-thue-nha-thau-768x217.jpg 768w\" sizes=\"(max-width: 920px) 100vw, 920px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Trong \u0111\u00f3, ch\u00fang ta s\u1eed d\u1ee5ng c\u00e1c v\u0103n b\u1ea3n lu\u1eadt nh\u01b0 Lu\u1eadt thu\u1ebf TNDN, Lu\u1eadt thu\u1ebf TNCN v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh kh\u00e1c l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh Nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i l\u00e3nh th\u1ed5 n\u01b0\u1edbc ta ho\u1eb7c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc ta.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ph\u00eda Vi\u1ec7t Nam c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-20710\" src=\"\/wp-content\/uploads\/2021\/07\/Cac-ca-nhan-to-chuc-phia-Viet-Nam.jpg\" alt=\"C\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ph\u00eda Vi\u1ec7t Nam\" width=\"1013\" height=\"495\" srcset=\"\/wp-content\/uploads\/2021\/07\/Cac-ca-nhan-to-chuc-phia-Viet-Nam.jpg 1013w, \/wp-content\/uploads\/2021\/07\/Cac-ca-nhan-to-chuc-phia-Viet-Nam-300x147.jpg 300w, \/wp-content\/uploads\/2021\/07\/Cac-ca-nhan-to-chuc-phia-Viet-Nam-768x375.jpg 768w\" sizes=\"(max-width: 1013px) 100vw, 1013px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u01b0u \u00fd: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y c\u1ea7n \u0111\u1ea3m b\u1ea3o tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi thanh to\u00e1n cho Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>7. Nh\u1eefng l\u01b0u \u00fd m\u00e0 k\u1ebf to\u00e1n c\u1ea7n nh\u1edb khi l\u00e0m vi\u1ec7c v\u1edbi thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">V\u1ea5n \u0111\u1ec1 doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 r\u1ea5t ph\u1ee9c t\u1ea1p. Tr\u01b0\u1edbc h\u1ebft, k\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u r\u1eb1ng doanh thu t\u00ednh thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 nh\u00e0 th\u1ea7u thu \u0111\u01b0\u1ee3c do cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0o Vi\u1ec7t Nam v\u00e0 ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p. Doanh thu t\u00ednh thu\u1ebf s\u1ebd bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed do ph\u00eda Vi\u1ec7t Nam tr\u1ea3 thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (v\u00ed d\u1ee5 c\u00e1c lo\u1ea1i chi ph\u00ed li\u00ean quan \u0111\u1ebfn ch\u1ed7 \u1edf, ch\u1ed7 l\u00e0m vi\u1ec7c cho nh\u00e2n vi\u00ean c\u1ee7a nh\u00e0 th\u1ea7u).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Th\u00eam v\u00e0o \u0111\u00f3, k\u1ebf to\u00e1n khi l\u00e0m vi\u1ec7c v\u1edbi thu\u1ebf nh\u00e0 th\u1ea7u c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 t\u00ednh thu\u1ebf theo gi\u00e1 n\u00e0o. Th\u00f4ng th\u01b0\u1eddng, trong h\u1ee3p \u0111\u1ed3ng gi\u1eefa nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i s\u1ebd c\u00f3 th\u1ecfa thu\u1eadn r\u00f5 v\u1ec1 vi\u1ec7c thu\u1ebf s\u1ebd t\u00ednh theo gi\u00e1 net hay gi\u00e1 gross. S\u1edf d\u0129 c\u00f3 \u0111i\u1ec1u n\u00e0y l\u00e0 b\u1edfi \u1edf tr\u01b0\u1eddng h\u1ee3p ph\u00eda Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo s\u1ed1 ti\u1ec1n Net &#8211; s\u1ed1 ti\u1ec1n kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam th\u00ec khi t\u00ednh FCT, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ng\u01b0\u1ee3c (gross-up) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf ch\u00ednh x\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">M\u1ed9t v\u1ea5n \u0111\u1ec1 kh\u00e1c v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u m\u00e0 k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd l\u00e0 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn nh\u00e0 th\u1ea7u ph\u1ee5. C\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 xu h\u01b0\u1edbng ho\u1eb7c th\u1ef1c t\u1ebf c\u1ea7n k\u00fd th\u00eam h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u ph\u1ee5 (c\u00f3 th\u1ec3 l\u00e0 Vi\u1ec7t Nam ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u \u0111\u01b0\u1ee3c) \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c theo th\u1ecfa thu\u1eadn trong H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u. L\u00fac n\u00e0y, doanh thu t\u00ednh thu\u1ebf c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i s\u1ebd kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c giao cho nh\u00e0 th\u1ea7u ph\u1ee5 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i d\u00f9 t\u1ef1 \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf hay \u0111\u01b0\u1ee3c ph\u00eda Vi\u1ec7t Nam n\u1ed9p thay FCT th\u00ec \u0111\u1ec1u ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf. M\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u bao g\u1ed3m 10 s\u1ed1, l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i Vi\u1ec7t Nam c\u1ea5p cho nh\u00e0 th\u1ea7u \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ngo\u00e0i ra, k\u1ebf to\u00e1n c\u0169ng n\u00ean t\u00ecm hi\u1ec3u th\u00eam nhi\u1ec1u th\u00f4ng tin li\u00ean quan \u0111\u1ebfn thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ki\u1ebfn th\u1ee9c hi\u1ec3u bi\u1ebft chi ti\u1ebft nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c khi ph\u1ea3i l\u00e0m vi\u1ec7c v\u1edbi lo\u1ea1i thu\u1ebf n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>K\u00ea khai thu\u1ebf nhanh ch\u00f3ng, ch\u00ednh x\u00e1c MISA AMIS K\u1ebe TO\u00c1N<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS v\u1edbi ph\u00e2n h\u1ec7 thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nhu c\u1ea7u c\u1ee7a k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 k\u1ebf to\u00e1n thu\u1ebf n\u00f3i ri\u00eang:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng l\u1eadp t\u1edd khai theo m\u1eabu bi\u1ec3u m\u1edbi nh\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai, c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo v\u00e0 b\u00e1o c\u00e1o thu\u1ebf theo m\u1eabu bi\u1ec3u m\u1edbi nh\u1ea5t v\u00e0 theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp cho c\u01a1 quan thu\u1ebf t\u1eeb ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c ti\u1ec7n \u00edch kh\u00e1c: t\u1ef1 \u0111\u1ed9ng kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT khi l\u1eadp t\u1edd khai\u2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\" data-sheets-root=\"1\"><style>\r\n\t\t.custom-slider .owl-nav button[type=\"button\"] {\r\n\t\t\toutline: none !important;\r\n\t\t\tbackground: none !important;\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 95px);\r\n\t\t}\r\n\t\t.custom-slider .owl-prev {\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 90px);\r\n\t\t\tleft: calc(0% - 40px);\r\n\t\t}\r\n\t\t.custom-slider .ic-back {\r\n\t\t\ttransform: scale(-1);\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button.owl-next {\r\n\t\t\tright: calc(0% - 40px);\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-dots .owl-dot.active span {\r\n\t\t\theight: 10px;\r\n\t\t\twidth: 10px;\r\n\t\t\tborder: 0;\r\n\t\t\tbackground: #0060f9;\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button[type=\"button\"].owl-prev {\r\n\t\t\tleft: 24px;\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-nav button[type=\"button\"].owl-next {\r\n\t\t\tright: 24px;\r\n\t\t}\r\n   <\/style><div class=\"custom-slider owl-carousel owl-theme\">\r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/09\/thue-nha-thau-1.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/09\/thue-nha-thau-2.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/09\/thue-nha-thau-3.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/09\/thue-nha-thau-3a.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    <\/div><script>\r\n    jQuery(document).ready(function ($) {\r\n            jQuery(\".custom-slider.owl-carousel\").owlCarousel({\r\n                loop: true,\r\n                margin: 10,\r\n                nav: true,\r\n                items: 1,\r\n                \r\n                smartSpeed: 250,autoplay: false,navText: [\"<img class='ic-back' alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\", \"<img alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\"],\r\n            \r\n            })\r\n        })\r\n\t<\/script> <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><!-- AMIS aiMarketing Form Embed Code --><\/span><\/p>\n<div class=\"aimarketing-form-embed-code\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><\/span><br \/>\n<span style=\"font-family: verdana, geneva, sans-serif;\"><script render-for=\"2769f30b-ce2e-44be-911f-f9fda53cb659\">\n                    globalThis.lzfr.renderExternalForm({formId: \"2769f30b-ce2e-44be-911f-f9fda53cb659\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/span><\/div>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_20694\" class=\"pvc_stats total_only  \" data-element-id=\"20694\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>B\u00ean c\u1ea1nh c\u00e1c lo\u1ea1i thu\u1ebf quen thu\u1ed9c nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u2026. t\u1ed3n t\u1ea1i m\u1ed9t kh\u00e1i ni\u1ec7m thu\u1ebf t\u01b0\u01a1ng \u0111\u1ed1i l\u1ea1 l\u1eabm v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi &#8211; thu\u1ebf nh\u00e0 th\u1ea7u (FCT). 1. Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec? Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 s\u1eafc thu\u1ebf \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ec3 \u00e1p [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_20694\" class=\"pvc_stats total_only  \" data-element-id=\"20694\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":163,"featured_media":152807,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2437],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00e1ch t\u00ednh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i chi ti\u1ebft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u00e1ch t\u00ednh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i chi ti\u1ebft","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/amis.misa.vn\/20694\/thue-nha-thau\/","url":"https:\/\/amis.misa.vn\/20694\/thue-nha-thau\/","name":"C\u00e1ch t\u00ednh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i chi ti\u1ebft","isPartOf":{"@id":"https:\/\/amis.misa.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/amis.misa.vn\/20694\/thue-nha-thau\/#primaryimage"},"image":{"@id":"https:\/\/amis.misa.vn\/20694\/thue-nha-thau\/#primaryimage"},"thumbnailUrl":"\/wp-content\/uploads\/2023\/09\/thue-nha-thau-nuoc-ngoai.jpg","datePublished":"2023-09-23T05:17:38+00:00","dateModified":"2024-11-08T10:12:11+00:00","author":{"@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/8efa885b11f0dd252d609df07bdcb0f1"},"description":"Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec? C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u00ednh theo thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, ph\u00e2n lo\u1ea1i v\u00e0 c\u00e1ch t\u00ednh chi ti\u1ebft nh\u1ea5t.","breadcrumb":{"@id":"https:\/\/amis.misa.vn\/20694\/thue-nha-thau\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/amis.misa.vn\/20694\/thue-nha-thau\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/amis.misa.vn\/20694\/thue-nha-thau\/#primaryimage","url":"\/wp-content\/uploads\/2023\/09\/thue-nha-thau-nuoc-ngoai.jpg","contentUrl":"\/wp-content\/uploads\/2023\/09\/thue-nha-thau-nuoc-ngoai.jpg","width":940,"height":528,"caption":"thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i"},{"@type":"BreadcrumbList","@id":"https:\/\/amis.misa.vn\/20694\/thue-nha-thau\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/amis.misa.vn\/"},{"@type":"ListItem","position":2,"name":"C\u00e1ch t\u00ednh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i chi ti\u1ebft"}]},{"@type":"Person","@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/8efa885b11f0dd252d609df07bdcb0f1","name":"ACT. K-0014 DTTLinh","url":"https:\/\/amis.misa.vn\/"}]}},"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/20694"}],"collection":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/users\/163"}],"replies":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/comments?post=20694"}],"version-history":[{"count":9,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/20694\/revisions"}],"predecessor-version":[{"id":177045,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/posts\/20694\/revisions\/177045"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media\/152807"}],"wp:attachment":[{"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/media?parent=20694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/categories?post=20694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amis.misa.vn\/wp-json\/wp\/v2\/tags?post=20694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}