{"id":62,"date":"2026-05-27T07:33:02","date_gmt":"2026-05-27T07:33:02","guid":{"rendered":"https:\/\/panexalogistics.net\/?p=62"},"modified":"2026-05-27T07:33:02","modified_gmt":"2026-05-27T07:33:02","slug":"thue-gtgt-la-gi-cam-nang-tinh-thue-khi-nhap-hang-trung-quoc","status":"publish","type":"post","link":"https:\/\/panexalogistics.net\/index.php\/2026\/05\/27\/thue-gtgt-la-gi-cam-nang-tinh-thue-khi-nhap-hang-trung-quoc\/","title":{"rendered":"Thu\u1ebf GTGT L\u00e0 G\u00ec? C\u1ea9m Nang T\u00ednh Thu\u1ebf Khi Nh\u1eadp H\u00e0ng Trung Qu\u1ed1c"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Khi nh\u1eadp h\u00e0ng t\u1eeb Trung Qu\u1ed1c v\u1ec1 Vi\u1ec7t Nam theo \u0111\u01b0\u1eddng ch\u00ednh ng\u1ea1ch, <strong>Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT\/VAT)<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi ph\u00ed b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 t\u1ed1i \u01b0u gi\u00e1 v\u1ed1n. V\u1eady thu\u1ebf GTGT l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh ra sao? H\u00e3y c\u00f9ng <strong>Panexa Logistics<\/strong> t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Thu\u1ebf GTGT (VAT) l\u00e0 g\u00ec? \u00c1p d\u1ee5ng khi n\u00e0o?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Thu\u1ebf GTGT (Gi\u00e1 tr\u1ecb gia t\u0103ng)<\/strong> l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, t\u00ednh tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong ho\u1ea1t \u0111\u1ed9ng v\u1eadn chuy\u1ec3n v\u00e0 nh\u1eadp kh\u1ea9u h\u00e0ng Trung Qu\u1ed1c &#8211; Vi\u1ec7t Nam, thu\u1ebf GTGT s\u1ebd ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi Vi\u1ec7t Nam.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u ch\u00ednh ng\u1ea1ch.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n VAT b\u00e1n ra t\u1ea1i th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Ph\u00e2n bi\u1ec7t Thu\u1ebf GTGT v\u00e0 Thu\u1ebf Nh\u1eadp kh\u1ea9u<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nhi\u1ec1u ng\u01b0\u1eddi m\u1edbi kinh doanh th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa hai lo\u1ea1i thu\u1ebf n\u00e0y. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu\u1ebf nh\u1eadp kh\u1ea9u:<\/strong> L\u00e0 thu\u1ebf \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a khi \u0111i qua c\u1eeda kh\u1ea9u\/bi\u00ean gi\u1edbi, nh\u1eb1m b\u1ea3o v\u1ec7 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/li>\n\n\n\n<li><strong>Thu\u1ebf GTGT nh\u1eadp kh\u1ea9u:<\/strong> L\u00e0 thu\u1ebf \u0111\u00e1nh v\u00e0o h\u00e0nh vi ti\u00eau d\u00f9ng h\u00e0ng h\u00f3a \u0111\u00f3 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam (t\u00ednh tr\u00ean n\u1ec1n gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"780\" height=\"229\" src=\"https:\/\/panexalogistics.net\/wp-content\/uploads\/2026\/05\/image-8.png\" alt=\"\" class=\"wp-image-64\" srcset=\"https:\/\/panexalogistics.net\/wp-content\/uploads\/2026\/05\/image-8.png 780w, https:\/\/panexalogistics.net\/wp-content\/uploads\/2026\/05\/image-8-300x88.png 300w, https:\/\/panexalogistics.net\/wp-content\/uploads\/2026\/05\/image-8-768x225.png 768w\" sizes=\"auto, (max-width: 780px) 100vw, 780px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. C\u00e1c m\u1ee9c thu\u1ebf v\u00e0 C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf GTGT Nh\u1eadp kh\u1ea9u<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>M\u1ee9c thu\u1ebf GTGT ph\u1ed5 bi\u1ebfn<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i h\u00e0ng h\u00f3a, <strong>M\u00e3 HS code<\/strong> v\u00e0 ch\u00ednh s\u00e1ch \u0111i\u1ec1u ti\u1ebft c\u1ee7a Nh\u00e0 n\u01b0\u1edbc t\u1eebng th\u1eddi k\u1ef3, m\u1ee9c thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u th\u01b0\u1eddng r\u01a1i v\u00e0o c\u00e1c m\u1ee9c: <strong>0%, 5%, 8% ho\u1eb7c 10%<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"780\" height=\"191\" src=\"https:\/\/panexalogistics.net\/wp-content\/uploads\/2026\/05\/image-7.png\" alt=\"\" class=\"wp-image-63\" srcset=\"https:\/\/panexalogistics.net\/wp-content\/uploads\/2026\/05\/image-7.png 780w, https:\/\/panexalogistics.net\/wp-content\/uploads\/2026\/05\/image-7-300x73.png 300w, https:\/\/panexalogistics.net\/wp-content\/uploads\/2026\/05\/image-7-768x188.png 768w\" sizes=\"auto, (max-width: 780px) 100vw, 780px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>C\u00e1ch t\u00ednh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u chu\u1ea9n x\u00e1c<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 d\u1ef1 to\u00e1n ch\u00ednh x\u00e1c chi ph\u00ed, b\u1ea1n \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = (Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf TT\u0110B n\u1ebfu c\u00f3) x Thu\u1ebf su\u1ea5t GTGT (%)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>L\u01b0u \u00fd: Khai b\u00e1o sai m\u00e3 HS c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ednh sai thu\u1ebf, g\u00e2y nguy c\u01a1 b\u1ecb truy thu, ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 ch\u1eadm ti\u1ebfn \u0111\u1ed9 th\u00f4ng quan.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Nh\u1eefng m\u1eb7t h\u00e0ng d\u1ec5 ph\u00e1t sinh ki\u1ec3m tra v\u00e0 \u00e1p thu\u1ebf<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Khi nh\u1eadp kh\u1ea9u ch\u00ednh ng\u1ea1ch, h\u1ea3i quan s\u1ebd ki\u1ec3m tra ch\u1eb7t ch\u1ebd m\u00e3 HS v\u00e0 tr\u1ecb gi\u00e1 khai b\u00e1o, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb cao ho\u1eb7c r\u1ee7i ro v\u1ec1 gi\u00e1 nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed3 \u0111i\u1ec7n t\u1eed, linh ki\u1ec7n c\u00f4ng ngh\u1ec7.<\/li>\n\n\n\n<li>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p.<\/li>\n\n\n\n<li>M\u1ef9 ph\u1ea9m, h\u00f3a m\u1ef9 ph\u1ea9m.<\/li>\n\n\n\n<li>H\u00e0ng n\u1ed9i th\u1ea5t cao c\u1ea5p.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. Gi\u1ea3i ph\u00e1p th\u00f4ng quan t\u1ed1i \u01b0u c\u00f9ng Panexa Logistics<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c t\u1ef1 t\u00ednh to\u00e1n thu\u1ebf v\u00e0 x\u1eed l\u00fd th\u1ee7 t\u1ee5c h\u1ea3i quan c\u00f3 th\u1ec3 g\u00e2y kh\u00f3 kh\u0103n cho nhi\u1ec1u doanh nghi\u1ec7p. V\u1edbi kinh nghi\u1ec7m d\u00e0y d\u1eb7n trong tuy\u1ebfn v\u1eadn chuy\u1ec3n Trung &#8211; Vi\u1ec7t, <strong>Panexa Logistics<\/strong> t\u1ef1 h\u00e0o mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n gi\u00fap b\u1ea1n an t\u00e2m nh\u1eadp h\u00e0ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u01b0 v\u1ea5n m\u00e3 HS code chu\u1ea9n x\u00e1c:<\/strong> H\u1ea1n ch\u1ebf r\u1ee7i ro \u00e1p sai m\u00e3, tr\u00e1nh ph\u1ea1t vi ph\u1ea1m.<\/li>\n\n\n\n<li><strong>D\u1ef1 to\u00e1n chi ph\u00ed minh b\u1ea1ch:<\/strong> T\u00ednh to\u00e1n tr\u01b0\u1edbc thu\u1ebf GTGT, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c lo\u1ea1i ph\u00ed ph\u00e1t sinh.<\/li>\n\n\n\n<li><strong>Khai b\u00e1o h\u1ea3i quan tr\u1ecdn g\u00f3i:<\/strong> X\u1eed l\u00fd h\u1ed3 s\u01a1 h\u1ea3i quan nhanh ch\u00f3ng, chuy\u00ean nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>H\u1ed7 tr\u1ee3 ch\u1ee9ng t\u1eeb:<\/strong> Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb nh\u1eadp kh\u1ea9u, h\u1ed7 tr\u1ee3 xu\u1ea5t h\u00f3a \u0111\u01a1n VAT h\u1ee3p l\u1ec7.<\/li>\n\n\n\n<li><strong>T\u1ed1i \u01b0u chi ph\u00ed &amp; th\u1eddi gian:<\/strong> H\u00e0ng h\u00f3a l\u01b0u th\u00f4ng li\u1ec1n m\u1ea1ch, \u0111\u1ea3m b\u1ea3o ti\u1ebfn \u0111\u1ed9 kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">L\u1ef1a ch\u1ecdn <strong>Panexa Logistics<\/strong> \u2013 \u0110\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n trong m\u1ecdi gi\u1ea3i ph\u00e1p v\u1eadn chuy\u1ec3n v\u00e0 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a chuy\u00ean nghi\u1ec7p, an to\u00e0n, ti\u1ebft ki\u1ec7m!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Th\u00f4ng tin li\u00ean h\u1ec7:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Website<\/strong>: <a href=\"https:\/\/panexalogistics.net\/\" data-type=\"link\" data-id=\"https:\/\/panexalogistics.net\/\">https:\/\/panexalogistics.net\/<\/a><\/li>\n\n\n\n<li><strong>Hotline:<\/strong> 088 833 36 96<\/li>\n\n\n\n<li><strong>Email<\/strong>: <a href=\"mailto:cskh.panexalogistics@gmail.com\">cskh.panexalogistics@gmail.com<\/a><\/li>\n\n\n\n<li><strong>Fanpage<\/strong>: <a href=\"https:\/\/www.facebook.com\/panexalogistics\/\">https:\/\/www.facebook.com\/panexalogistics\/<\/a>\u00a0<\/li>\n\n\n\n<li><strong>\u0110\u1ecba ch\u1ec9<\/strong>: Khu v\u1ef1c S\u00e2n b\u00f3ng \u0110\u1ea1i Kim, Ph\u01b0\u1eddng \u0110\u1ea1i Kim, Qu\u1eadn Ho\u00e0ng Mai, H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Khi nh\u1eadp h\u00e0ng t\u1eeb Trung Qu\u1ed1c v\u1ec1 Vi\u1ec7t Nam theo \u0111\u01b0\u1eddng ch\u00ednh ng\u1ea1ch, Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT\/VAT) l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi ph\u00ed b\u1eaft bu\u1ed9c\u2026<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-62","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/posts\/62","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/comments?post=62"}],"version-history":[{"count":1,"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/posts\/62\/revisions"}],"predecessor-version":[{"id":65,"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/posts\/62\/revisions\/65"}],"wp:attachment":[{"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/media?parent=62"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/categories?post=62"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/panexalogistics.net\/index.php\/wp-json\/wp\/v2\/tags?post=62"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}