{"id":777,"date":"2021-10-25T01:12:51","date_gmt":"2021-10-24T18:12:51","guid":{"rendered":"http:\/\/truongthanhgiang.com\/?p=777"},"modified":"2025-10-26T23:04:31","modified_gmt":"2025-10-26T16:04:31","slug":"thue-gia-tri-gia-tang-gtgt-lai-cho-vay","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2021\/10\/25\/thue-gia-tri-gia-tang-gtgt-lai-cho-vay\/","title":{"rendered":"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e3i cho vay"},"content":{"rendered":"\n

1) Quy \u0111\u1ecbnh thu\u1ebf GTGT<\/em><\/p>\n\n\n\n

– Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2008 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf: \u201c\u2026D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng\u201d, kh\u00f4ng m\u1edf r\u1ed9ng g\u00ec th\u00eam.<\/p>\n\n\n\n

– Theo \u0110i\u1ec3m a Kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh ch\u00ednh ph\u1ee7 s\u1ed1 121\/2011 th\u00ec c\u00f3 m\u1edf r\u1ed9ng th\u00eam chi ti\u1ebft d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng g\u1ed3m c\u00e1c h\u00ecnh th\u1ee9c: \u201c\u2026Cho vay\u201d. Kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn quy\u1ec1n c\u1ee7a ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

– Theo Kho\u1ea3n 2 \u0110i\u1ec1u 5 th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh 06\/2012 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT: \u201cC\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c, tr\u1eeb kho\u1ea3n l\u00e3i cho vay do doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn \u0111\u01b0\u1ee3c.\u201d<\/p>\n\n\n\n

Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 3 n\u0103m 2012 th\u00ec c\u00e1c doanh nghi\u1ec7p cho vay ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t 10% b\u00ecnh th\u01b0\u1eddng. M\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111\u1ecbnh n\u00e0y l\u00e0 Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng khuy\u1ebfn kh\u00edch c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng.<\/p>\n\n\n\n

2) Kho\u1ea3ng c\u00e1ch t\u1eeb Lu\u1eadt xu\u1ed1ng Th\u00f4ng t\u01b0<\/em><\/p>\n\n\n\n

– Theo \u0110i\u1ec1u 471 Lu\u1eadt d\u00e2n s\u1ef1 2005 quy \u0111\u1ecbnh v\u1ec1 H\u1ee3p \u0111\u1ed3ng vay t\u00e0i s\u1ea3n: \u201cH\u1ee3p \u0111\u1ed3ng vay t\u00e0i s\u1ea3n l\u00e0 s\u1ef1 tho\u1ea3 thu\u1eadn gi\u1eefa c\u00e1c b\u00ean, theo \u0111\u00f3 b\u00ean cho vay giao t\u00e0i s\u1ea3n cho b\u00ean vay; khi \u0111\u1ebfn h\u1ea1n tr\u1ea3, b\u00ean vay ph\u1ea3i ho\u00e0n tr\u1ea3 cho b\u00ean cho vay t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i theo \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 ch\u1ec9 ph\u1ea3i tr\u1ea3 l\u00e3i n\u1ebfu c\u00f3 tho\u1ea3 thu\u1eadn ho\u1eb7c ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh.\u201d<\/p>\n\n\n\n

– Theo \u0110i\u1ec1u 163 Lu\u1eadt d\u00e2n s\u1ef1 2005 quy \u0111\u1ecbnh v\u1ec1 T\u00e0i s\u1ea3n: \u201cT\u00e0i s\u1ea3n bao g\u1ed3m v\u1eadt, ti\u1ec1n, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 v\u00e0 c\u00e1c quy\u1ec1n t\u00e0i s\u1ea3n.\u201d<\/p>\n\n\n\n

Nh\u01b0 v\u1eady, gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u vay\/ cho vay v\u1ed1n l\u01b0u \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n l\u00e0 m\u1ed9t trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh ch\u1ea5t t\u00edn d\u1ee5ng, ng\u00e2n h\u00e0ng m\u00e0 ph\u00e1p lu\u1eadt cho ph\u00e9p (c\u1ee5 th\u1ec3 l\u00e0 Lu\u1eadt D\u00e2n s\u1ef1 n\u00eau tr\u00ean).<\/p>\n\n\n\n

R\u00f5 r\u00e0ng th\u00f4ng t\u01b0 06 c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t \u1ed5n, h\u00ecnh nh\u01b0 n\u00f3 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi tinh th\u1ea7n c\u1ee7a Lu\u1eadt thu\u1ebf GTGT.<\/p>\n\n\n\n

3) V\u1ea5n \u0111\u1ec1 \u0111\u1eb7t ra:<\/em><\/p>\n\n\n\n

3.1) L\u00e3i ti\u1ec1n cho vay cho ch\u1ecbu thu\u1ebf GTGT hay kh\u00f4ng? Theo tinh th\u1ea7n ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0 kh\u00f4ng t\u00ednh thu\u1ebf GTGT, kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng hay doanh nghi\u1ec7p. Nh\u01b0ng khi n\u00e0o th\u00ec c\u00f3 h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c t\u1eeb B\u1ed9 t\u00e0i ch\u00ednh? V\u1eady trong khi ch\u1edd \u0111\u1ee3i th\u00ec c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu l\u00e3i ti\u1ec1n cho vay c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf GTGT hay kh\u00f4ng?<\/p>\n\n\n\n

3.2) C\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng?<\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 14 c\u1ee7a th\u00f4ng t\u01b0 B\u1ed9 t\u00e0i ch\u00ednh 153\/2010 th\u00ec \u201c\u2026xu\u1ea5t h\u00e0ng ho\u00e1 d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng ho\u00e1.\u201d Qua \u0111i\u1ec1u n\u00e0y cho th\u1ea5y kh\u00f4ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 n\u00e0y.<\/p>\n\n\n\n

C\u00e2u h\u1ecfi \u0111\u1eb7t ra ti\u1ebfp theo: v\u1eady k\u00ea khai thu\u1ebf GTGT c\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb g\u00ec? N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi thu\u1ebf su\u1ea5t 10% t\u1eeb \u0111\u1ea7u n\u0103m 2012, m\u00e0 sau n\u00e0y c\u00f3 h\u01b0\u1edbng d\u1eabn m\u1edbi \u201ckh\u00f4ng ch\u1ecbu thu\u1ebf GTGT\u201d, th\u00ec doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 ph\u1ea3i n\u1ed9p hay kh\u00f4ng? Ch\u1eafc l\u00e0 kh\u00f4ng. Nh\u01b0 th\u1ebf, ngh\u0129a l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ebft h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai \u0111\u00e0ng ho\u00e0ng l\u1ea1i l\u00e0 ng\u01b0\u1eddi g\u00e1nh ch\u1ecbu thi\u1ec7t th\u00f2i\u2026<\/p>\n\n\n\n

(Tr\u01b0\u01a1ng Thanh Gi\u1ea3ng, 10\/10\/2012)<\/p>\n","protected":false},"excerpt":{"rendered":"

1) Quy \u0111\u1ecbnh thu\u1ebf GTGT – Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2008 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf: \u201c\u2026D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng\u201d, kh\u00f4ng m\u1edf r\u1ed9ng g\u00ec th\u00eam. – Theo \u0110i\u1ec3m a Kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh ch\u00ednh ph\u1ee7 s\u1ed1 121\/2011 th\u00ec c\u00f3 […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-777","post","type-post","status-publish","format-standard","hentry","category-doi-song"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/777","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=777"}],"version-history":[{"count":1,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/777\/revisions"}],"predecessor-version":[{"id":778,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/777\/revisions\/778"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}