LOGO
CHƯƠNG 4: THUẾ GIÁ TRỊ GIA
TĂNG
Giảng viên: ThS Nguyễn Thị Mỹ Linh
www.themegallery.com
Company Logo
Luật thi hành
1
3
4
3
Website:


!"#"!$%&'(%)
*' +#"
,-./0123#4'(,
56567
68. 6696%
 7
www.themegallery.com
Company Logo
4.1 Khái niệm và mục đích
1
3
4
3
Website:
:77;<2=

>?,<7


6)@AB>C<@"DA2'((0"-E*<
@>+<@FBGCHI.8#,A
0J7

www.themegallery.com
Company Logo
4.1 Khái niệm và mục đích
1
3
4
3
Website:
K#L2'(,5656: 
- M>-/,0>(FB8@JN*
%O)@A*P<@"DA2B8)-><-
;,B)HIBQ(
?,I,
?,((@>-R*(#S
5**PT*U!(23*-/,/
www.themegallery.com
Company Logo
4.1 Khái niệm và mục đích
1
3
4
3
Website:
:77VE#)=
6G<!./7

6,5656#.W*@(BG#PXBG
(BL2@(#.W-)-3*,XBG@./A?
,#.WI,7

Y*<*B,T#Q,#3(#S
Z7
5**P>,X./(*JW*
-/-#3-*<@L'(4B,"@.[7
-

www.themegallery.com
Company Logo
1
3
4
Website:
7MC*Q2@\@].(+(S,8.[7
7MC*Q2-8-G@\7
76./APY(^7&E-E8*7
:7MC*Q22#.WCHI./YL22_
A227
4.2- ẹoỏi tửụùng chũu thueỏ, noọp thueỏ GTGT:
www.themegallery.com
Company Logo
1
3
4
Website:
`7!X3Xa./0>!./Y<>.[
#(A7

7%L+4b0E#I
c79C>L2G]YC>L2.[]YC>L2-
8YC>L2G@\-<YC>L2
7d"-EI*)0EeB0>(ZB><eL
.W-e0"-E)*<7
7d"-E,0"-ET7
4.2- ẹoỏi tửụùng chũu thueỏ, noọp thueỏ GTGT:
www.themegallery.com
Company Logo
1
3
4
Website:
7d"-EY.)-f88)7
7d"-E*E-E837
7db(a(HG0Yg\-#*
'(G0G--@WG#?>#-/<8
@F-D(8@F*E-E83
SX?P-X>#.W)<Hh37
7d?]0?4i>+#"'(*<*7
:7&<@4(@4FYg\-G
<./7
4.2- ẹoỏi tửụùng chũu thueỏ, noọp thueỏ GTGT:
www.themegallery.com
Company Logo
1
3
Website:
`7jIYC*BQ*<Y<>?*)YC
A<)@"<<>B>(<>@F

^Yga0G3L-47
7ULB<83YgHiYkHi#7
c7V<2,Y"*EJ(,*.S-C
A0J-.3>?@>./.(CHI
#.WP*BQ#Lb0E@,*>>?#3
AZB>(]*<@L8eF2B,2
D20l77
4.2- ẹoỏi tửụùng chũu thueỏ, noọp thueỏ GTGT:
www.themegallery.com
Company Logo
1
3
4
Website:
7UmB)B)A0J*E-E+*l(7
7(*BQ@>@.[W*-@WG#?>
-@WB8>?e
7><LBQ+<Ce?2*BQ
<HIBQ>n.W?eA*BQ#L
CHI(8><HIBQ7
4.2- ẹoỏi tửụùng chũu thueỏ, noọp thueỏ GTGT:
www.themegallery.com
Company Logo
1
3
4
Website:
7%L(>8i>eL.W+4
Xa@)i>e*P2422<)7
7U*BQ0?_2,.(#.W,<7

7MC*Q2HIBQAB><CB(<
.(,Y,i>+#"'(%)*'7
:7MC*Q2G?>0J#L(,>Y3*SL
'(.[Ye?HiD-0EEA0J
B<>.[7
4.2- ẹoỏi tửụùng chũu thueỏ, noọp thueỏ GTGT:
www.themegallery.com
Company Logo
1
3
4
3
Website:
`7dU'(<GB0>(2Z*
YF+G<I*S2Z.SL7
7(Y<2f,X<b(2f,e
0@a+(e%<>?#3*)*)'(!
./eo*<Y>22F-p0><#S-"+*l
#-/<8@F#.W#P.Yg\
-G<./7
Đối với HH, DV không thuộc diện nộp thuế GTGT thì
không được hoàn lại số thuế GTGT đầu vào.
4.2- Đối tượng chòu thuế, nộp thuế GTGT:
www.themegallery.com
Company Logo
1
3
4
Website:
:77$.W3*,5656=

%<pZ<G>?#3CHIB0>(
><0"-E>n*BQ(2(0"-E./
>7

4.2- ẹoỏi tửụùng chũu thueỏ, noọp thueỏ GTGT:
www.themegallery.com
Company Logo
1
3
4
3
Website:
4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:
:77%DZ),=
:7775<),=
qr76@>./=<Y<.(,5656#h,
66$9q,r7
qr7!*BQ=<),!;s,!;s,66$9

www.themegallery.com
Company Logo
1
3
4
Website:
4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:
qr(0"-E0J#L@(>#pA0J3Y3Y,
n>@C(.S>.[(>#3=<),
5656'((0"-EJ>?>n.S#.S?[
#L2*<<>?#37

q:r$-/>?#3>AC=4>A.(
,56567
q`r$-/(Y<i>*.SZ@C*@C2=
<)i><Y<@C23P.(,5656'((
#B8Y(>\2B>Ch@C*@C27

www.themegallery.com
Company Logo
1
3
4
Website:
4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:
qr$-/(8=<(8.(,56567
qcr$-/HG0N*#n=<@"8@F?2E
8@F(*P8-Y(>.(
,56567
qr$-/>?#3B0>(YI#3C=<L
.WYI#3C@qr<#Iq>n<A#Ir,
?[#L2L.W7

www.themegallery.com
Company Logo
1
3
4
3
Website:
4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:
q r $ -/ >? #3 #? k 28 / ' < HI *

BQ.X48>n4>(\=484
>(\.(,56567
qr$-/(0"-E#.Wb0EZ(
><<(><=<#h,5656.i2-R
./-C-RHpB,,7
5<(><qi2-R^r
5<.(,5656t
s6,I,5656

www.themegallery.com
Company Logo
1
3
4
3
Website:
4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:
qr$-/0"-E(>@lS#b.X^=
4>?#3#hY(>\2C,AE#n
Y@4#>B<7
M4#.W.X>B<
5<),t
s6,I

www.themegallery.com
Company Logo
1
3
4
Website:

4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:
qr$-/-CYH,*=<./-CYH,*
.(,56567
qr$-/0"-E0"i>FZaW*#\
Bk-/B<i><@]qDX#?r=<@]
#.WH<#"<#h,56567
q:r$-/0"-EP2#\=4*C\24h
*C>-(P2#\-B>CB<*<
-Y<P2#\q,r7

www.themegallery.com
Company Logo
1
3
4
3
Website:
4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:
q`r$-/<",5656Y<i>#T<*<
<#hY(>\2,5656<),*C#.W
<@(<YF(7
qr$-/>?#3=<),48
qcr$-/0"-E#?k<2#"Y\.[=4
8>n4>(\#.W.X7


www.themegallery.com
Company Logo
1
3

4
3
Website:
4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:
Thi im xc nh thu GTGT
$-/Y<[#L2L(>+4Xa>n
+4b0E7

$-/ZdU[#L2>-ZdU
>n[#L2*(#SZdU7

$-/>?#3I*#./?O
#./@A#\\7
$-/;d9$MHG0[#L24i>,#3
0<>n,#34@>W*#\

$-/HG0N*#n[#L22Y(>8
@F?2E

$-/(*BQ[#L2#DBk[B(C
+(7

www.themegallery.com
Company Logo
1
3
4
3
Website:
4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:

:7776,I,=
u
5\2`u
u
(r6,Iu=<*0E#-/(0"-EHI
BQ-C+,-(0"-EB8",
5656BHIBQ7
(0"-Ej;Y(>\2C(8eY<>
b(2f,e(0"-EB830"
,5656HIBQ7
www.themegallery.com
Company Logo
1
3
4
3
Website:
4.3- Caờn cửự vaứ phửụng phaựp tớnh thueỏ:
Yr6,I`u=<*0E><(0"-E,,
>#[Hh3=8*,<>0EB>(]Bv
7

5\2=!./?*E-ECHI->?r7&GY
6,Y"2<2-0EEA0J>,6
a(Y*lY5<>E0J#LC0?-]
*C*Q2$\S>@wi2777
www.themegallery.com
Company Logo
1
3

4
3
Website:
4.3- Căn cứ và phương pháp tính thuế:
c)Thuế suất 10%: không nằm trong diện chòu các mức thuế
suất 0% hoặc 5%.
www.themegallery.com
Company Logo
1
3
4
3
Website:
4.3- Căn cứ và phương pháp tính thuế:
:77&.S*<*),5656=%**<*
&.S*<*BI@,
&.S*<*)@,*@A56567
:777&.S*<*BI@,=
<*0E#-/SXB0>(#P#',#3B,
><(#SZi>+#"'(*<*7
Số thuế
GTGT phải
nộp
=
Thuế
GTGT đầu
ra
-
Thuế GTGT đầu
vào được khấu trừ