{"id":26072,"date":"2025-02-10T09:54:08","date_gmt":"2025-02-10T02:54:08","guid":{"rendered":"http:\/\/infina.vn\/blog\/?p=26072"},"modified":"2025-02-10T09:54:08","modified_gmt":"2025-02-10T02:54:08","slug":"thue-vat-cho-freelancer-tai-viet-nam-tc","status":"publish","type":"post","link":"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/","title":{"rendered":"Thu\u1ebf VAT cho freelancer t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;26072&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;2&quot;,&quot;greet&quot;:&quot;\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Thu\u1ebf VAT cho freelancer t\u1ea1i Vi\u1ec7t Nam&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y<\/span>\n    <\/div>\n    <\/div>\n<p><strong>Freelancer t\u1ea1i Vi\u1ec7t Nam c\u1ea7n bi\u1ebft g\u00ec v\u1ec1 thu\u1ebf VAT?<\/strong> N\u1ebfu t\u1ed5ng doanh thu h\u00e0ng n\u0103m c\u1ee7a b\u1ea1n v\u01b0\u1ee3t 100 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf, b\u1ea1n ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf VAT. Thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn l\u00e0 10%, \u00e1p d\u1ee5ng tr\u00ean thu nh\u1eadp sau khi tr\u1eeb chi ph\u00ed h\u1ee3p l\u1ec7.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#Tom_tat_nhanh\" title=\"T\u00f3m t\u1eaft nhanh:\">T\u00f3m t\u1eaft nhanh:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#1_Yeu_cau_ve_VAT\" title=\"1. Y\u00eau c\u1ea7u v\u1ec1 VAT\">1. Y\u00eau c\u1ea7u v\u1ec1 VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#11_Nguong_thu_nhap_chiu_VAT\" title=\"1.1. Ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu VAT\">1.1. Ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#12_Dich_vu_duoc_mien_VAT\" title=\"1.2. D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mi\u1ec5n VAT\">1.2. D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mi\u1ec5n VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#13_Cach_tinh_thu_nhap_chiu_VAT\" title=\"1.3. C\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu VAT\">1.3. C\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu VAT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#2_Dang_ky_thue_VAT\" title=\"2. \u0110\u0103ng k\u00fd thu\u1ebf VAT\">2. \u0110\u0103ng k\u00fd thu\u1ebf VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#21_Ho_so_can_thiet\" title=\"2.1. H\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft\">2.1. H\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#22_Quy_trinh_dang_ky\" title=\"2.2. Quy tr\u00ecnh \u0111\u0103ng k\u00fd\">2.2. Quy tr\u00ecnh \u0111\u0103ng k\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#23_Thoi_han_dang_ky\" title=\"2.3. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd\">2.3. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#3_Nop_thue_VAT\" title=\"3. N\u1ed9p thu\u1ebf VAT\">3. N\u1ed9p thu\u1ebf VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#31_Phuong_phap_tinh_thue\" title=\"3.1. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\">3.1. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#32_Thoi_han_nop_thue\" title=\"3.2. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf\">3.2. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#33_Hinh_thuc_nop_thue\" title=\"3.3. H\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf\">3.3. H\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#4_Tuan_thu_quy_dinh_thue_VAT\" title=\"4. Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf VAT\">4. Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#41_Luu_tru_chung_tu_can_thiet\" title=\"4.1. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft\">4.1. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#42_Quy_dinh_ve_hoa_don_VAT\" title=\"4.2. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n VAT\">4.2. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#43_Chuan_bi_cho_kiem_tra_thue\" title=\"4.3. Chu\u1ea9n b\u1ecb cho ki\u1ec3m tra thu\u1ebf\">4.3. Chu\u1ea9n b\u1ecb cho ki\u1ec3m tra thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#5_Tong_ket\" title=\"5. T\u1ed5ng k\u1ebft\">5. T\u1ed5ng k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#51_Nhung_diem_chinh\" title=\"5.1. Nh\u1eefng \u0111i\u1ec3m ch\u00ednh\">5.1. Nh\u1eefng \u0111i\u1ec3m ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/infina.vn\/blog\/thue-vat-cho-freelancer-tai-viet-nam-tc\/#52_Cong_cu_quan_ly_tai_chinh\" title=\"5.2. C\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh\">5.2. C\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Tom_tat_nhanh\"><\/span>T\u00f3m t\u1eaft nhanh:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf:<\/strong> Doanh thu &gt; 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/li>\n<li><strong>Thu\u1ebf su\u1ea5t:<\/strong> 0%, 5%, ho\u1eb7c 10% t\u00f9y lo\u1ea1i d\u1ecbch v\u1ee5.<\/li>\n<li><strong>D\u1ecbch v\u1ee5 mi\u1ec5n thu\u1ebf:<\/strong> Gi\u00e1o d\u1ee5c, y t\u1ebf, ngh\u1ec7 thu\u1eadt, t\u00e0i ch\u00ednh, s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/li>\n<li><strong>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf:<\/strong> Theo qu\u00fd (30\/4, 30\/7, 30\/10, 30\/1 n\u0103m sau).<\/li>\n<li><strong>H\u00ecnh th\u1ee9c n\u1ed9p:<\/strong> Tr\u1ef1c ti\u1ebfp, chuy\u1ec3n kho\u1ea3n, ho\u1eb7c tr\u1ef1c tuy\u1ebfn.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n VAT \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u00edt nh\u1ea5t 5 n\u0103m \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd.<br \/>\n<strong>V\u00ed d\u1ee5:<\/strong> Doanh thu 20 tri\u1ec7u, chi ph\u00ed 5 tri\u1ec7u \u2192 Thu\u1ebf VAT ph\u1ea3i n\u1ed9p l\u00e0 1,5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Yeu_cau_ve_VAT\"><\/span>1. Y\u00eau c\u1ea7u v\u1ec1 VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"11_Nguong_thu_nhap_chiu_VAT\"><\/span>1.1. Ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Freelancer c\u1ea7n \u0111\u0103ng k\u00fd v\u00e0 k\u00ea khai VAT khi t\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng freelance v\u01b0\u1ee3t m\u1ee9c 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. L\u01b0u \u00fd, ng\u01b0\u1ee1ng n\u00e0y \u00e1p d\u1ee5ng cho t\u1ed5ng thu nh\u1eadp t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng freelance, kh\u00f4ng t\u00ednh ri\u00eang l\u1ebb t\u1eebng d\u1ef1 \u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Dich_vu_duoc_mien_VAT\"><\/span>1.2. D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c mi\u1ec5n VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 freelance thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Ng\u00e0nh ngh\u1ec1<\/th>\n<th colspan=\"1\" rowspan=\"1\">D\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Gi\u00e1o d\u1ee5c<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u0110\u00e0o t\u1ea1o, gi\u1ea3ng d\u1ea1y tr\u1ef1c tuy\u1ebfn<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Y t\u1ebf<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u01b0 v\u1ea5n s\u1ee9c kh\u1ecfe, ch\u0103m s\u00f3c y t\u1ebf<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">V\u0103n h\u00f3a ngh\u1ec7 thu\u1eadt<\/td>\n<td colspan=\"1\" rowspan=\"1\">S\u00e1ng t\u00e1c v\u00e0 ph\u1ed5 bi\u1ebfn t\u00e1c ph\u1ea9m ngh\u1ec7 thu\u1eadt<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">S\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/td>\n<td colspan=\"1\" rowspan=\"1\">B\u1ea3o v\u1ec7 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">T\u00e0i ch\u00ednh<\/td>\n<td colspan=\"1\" rowspan=\"1\">C\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh (kh\u00f4ng bao g\u1ed3m b\u1ea3o hi\u1ec3m v\u00e0 ch\u1ee9ng kho\u00e1n)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c thu nh\u1eadp ch\u1ecbu VAT l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"13_Cach_tinh_thu_nhap_chiu_VAT\"><\/span>1.3. C\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu nh\u1eadp ch\u1ecbu VAT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean doanh thu sau khi tr\u1eeb \u0111i chi ph\u00ed h\u1ee3p l\u1ec7, \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10%. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/p>\n<ul>\n<li><strong>T\u1ed5ng h\u1ee3p doanh thu<\/strong> t\u1eeb c\u00e1c d\u1ef1 \u00e1n ch\u1ecbu VAT v\u00e0 tr\u1eeb \u0111i c\u00e1c chi ph\u00ed h\u1ee3p l\u1ec7.<\/li>\n<li><strong>T\u00ednh thu\u1ebf VAT<\/strong> b\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10% l\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<blockquote><p>&#8220;L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh l\u00e0 c\u00e1ch gi\u00fap freelancer tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh VAT v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 thu\u1ebf.&#8221;<\/p><\/blockquote>\n<p>V\u00ed d\u1ee5: N\u1ebfu doanh thu l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng, thu nh\u1eadp ch\u1ecbu thu\u1ebf s\u1ebd l\u00e0 15 tri\u1ec7u \u0111\u1ed3ng. Thu\u1ebf VAT ph\u1ea3i n\u1ed9p s\u1ebd l\u00e0 1,5 tri\u1ec7u \u0111\u1ed3ng (10% c\u1ee7a 15 tri\u1ec7u).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Dang_ky_thue_VAT\"><\/span>2. \u0110\u0103ng k\u00fd thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"21_Ho_so_can_thiet\"><\/span>2.1. H\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 \u0111\u0103ng k\u00fd thu\u1ebf VAT, b\u1ea1n c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c gi\u1ea5y t\u1edd sau:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i gi\u1ea5y t\u1edd<\/th>\n<th colspan=\"1\" rowspan=\"1\">Chi ti\u1ebft<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\"><strong>Gi\u1ea5y t\u1edd c\u00e1 nh\u00e2n<\/strong><\/td>\n<td colspan=\"1\" rowspan=\"1\">&#8211; CMND\/CCCD c\u00f2n hi\u1ec7u l\u1ef1c<br \/>\n&#8211; Gi\u1ea5y x\u00e1c nh\u1eadn n\u01a1i c\u01b0 tr\u00fa<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\"><strong>Gi\u1ea5y t\u1edd kinh doanh<\/strong><\/td>\n<td colspan=\"1\" rowspan=\"1\">&#8211; Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh (n\u1ebfu c\u00f3)<br \/>\n&#8211; H\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\"><strong>H\u1ed3 s\u01a1 thu\u1ebf<\/strong><\/td>\n<td colspan=\"1\" rowspan=\"1\">&#8211; M\u1eabu \u0111\u01a1n \u0111\u0103ng k\u00fd thu\u1ebf VAT<br \/>\n&#8211; B\u1ea3ng k\u00ea khai doanh thu d\u1ef1 ki\u1ebfn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y s\u1ebd gi\u00fap x\u00e1c minh danh t\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a b\u1ea1n, \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh \u0111\u0103ng k\u00fd di\u1ec5n ra thu\u1eadn l\u1ee3i.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_Quy_trinh_dang_ky\"><\/span>2.2. Quy tr\u00ecnh \u0111\u0103ng k\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u1ea1n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd thu\u1ebf VAT t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n. Quy tr\u00ecnh bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li>Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo danh s\u00e1ch tr\u00ean.<\/li>\n<li>N\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 nh\u1eadn bi\u00ean nh\u1eadn.<\/li>\n<li>Ch\u1edd ph\u00ea duy\u1ec7t v\u00e0 nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf VAT.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"23_Thoi_han_dang_ky\"><\/span>2.3. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3 m\u1ed9t s\u1ed1 m\u1ed1c th\u1eddi gian quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul>\n<li><strong>Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd<\/strong>: Trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf VAT.<\/li>\n<li><strong>Th\u1eddi gian x\u1eed l\u00fd<\/strong>: Th\u00f4ng th\u01b0\u1eddng, m\u00e3 s\u1ed1 thu\u1ebf VAT s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p trong v\u00f2ng 3-7 ng\u00e0y l\u00e0m vi\u1ec7c sau khi n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1.<\/li>\n<\/ul>\n<p>N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd \u0111\u00fang h\u1ea1n, b\u1ea1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t v\u00e0 m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o.<\/p>\n<p>Ho\u00e0n t\u1ea5t vi\u1ec7c \u0111\u0103ng k\u00fd l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean. Ti\u1ebfp theo, b\u1ea1n c\u1ea7n t\u00ecm hi\u1ec3u c\u00e1ch t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/p>\n<div class=\"infina-box\">\n<p style=\"color: black;\"><strong>Gi\u00fap ti\u1ec1n c\u1ee7a b\u1ea1n sinh l\u1eddi hi\u1ec7u qu\u1ea3!<\/strong><\/p>\n<p class=\"my-3\">T\u00e0i kho\u1ea3n sinh l\u1eddi <a href=\"https:\/\/infina.vn\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Infina\" target=\"_blank\" rel=\"noopener\">Infina<\/a> l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn l\u00fd t\u01b0\u1edfng cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi, nh\u1eefng ai mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 sinh l\u1eddi tr\u00ean d\u00f2ng ti\u1ec1n c\u1ee7a m\u00ecnh:<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean qu\u1ef9 d\u1ef1 ph\u00f2ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean ti\u1ec1n l\u01b0\u01a1ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean doanh thu c\u1eeda h\u00e0ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean ti\u1ec1n ch\u1edd t\u00e1i \u0111\u1ea7u t\u01b0<\/p>\n<p class=\"my-3\">V\u1edbi m\u1ed9t t\u00e0i kho\u1ea3n duy nh\u1ea5t, b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 sinh l\u1eddi m\u1ed7i ng\u00e0y t\u1eeb s\u1ed1 ti\u1ec1n nh\u00e0n r\u1ed7i m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n.<\/p>\n<p>T\u00c0I KHO\u1ea2N SINH L\u1edcI: T\u01b0\u01a1ng t\u1ef1 g\u1eedi ti\u1ebft ki\u1ec7m ng\u00e2n h\u00e0ng nh\u01b0ng l\u1ee3i nhu\u1eadn \u01b0u \u0111\u00e3i v\u01b0\u1ee3t tr\u1ed9i<\/p>\n<p class=\"my-3\">Sinh l\u1eddi linh ho\u1ea1t v\u1edbi l\u1ee3i nhu\u1eadn 4.9%\/n\u0103m, cao h\u01a1n g\u1eedi ti\u1ebft ki\u1ec7m kh\u00f4ng k\u1ef3 h\u1ea1n th\u00f4ng th\u01b0\u1eddng ch\u1ec9 c\u00f3 0.1%-0.5%\/n\u0103m. N\u1ea1p v\u00e0 r\u00fat ti\u1ec1n nhanh ch\u00f3ng trong v\u00f2ng 30 gi\u00e2y, nh\u1eadn l\u00e3i h\u00e0ng ng\u00e0y v\u00e0 r\u00fat v\u1ed1n b\u1ea5t k\u1ef3 l\u00fac n\u00e0o m\u00e0 kh\u00f4ng b\u1ecb m\u1ea5t l\u1ee3i nhu\u1eadn.<\/p>\n<p class=\"my-3\">Sinh l\u1eddi c\u00f3 k\u1ef3 h\u1ea1n:<\/p>\n<p class=\"my-3\">\u0110\u1ec3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn, Infina cung c\u1ea5p c\u00e1c g\u00f3i c\u00f3 k\u1ef3 h\u1ea1n t\u1eeb 1 &#8211; 12 th\u00e1ng v\u1edbi l\u1ee3i nhu\u1eadn h\u1ea5p d\u1eabn l\u00ean \u0111\u1ebfn 5.7%\/n\u0103m.<\/p>\n<p><a class=\"infina-button\" href=\"https:\/\/infina.vn\/\">Tr\u1ea3i nghi\u1ec7m sinh l\u1eddi mi\u1ec5n ph\u00ed<\/a><\/p>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"3_Nop_thue_VAT\"><\/span>3. N\u1ed9p thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"31_Phuong_phap_tinh_thue\"><\/span>3.1. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n ti\u1ebft ki\u1ec7m chi ph\u00ed m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Ph\u01b0\u01a1ng ph\u00e1p<\/th>\n<th colspan=\"1\" rowspan=\"1\">C\u00e1ch t\u00ednh<\/th>\n<th colspan=\"1\" rowspan=\"1\">Ph\u00f9 h\u1ee3p v\u1edbi<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\"><strong>Tr\u1ef1c ti\u1ebfp<\/strong><\/td>\n<td colspan=\"1\" rowspan=\"1\">10% tr\u00ean t\u1ed5ng doanh thu<\/td>\n<td colspan=\"1\" rowspan=\"1\">Freelancer c\u00f3 \u00edt chi ph\u00ed \u0111\u1ea7u v\u00e0o<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\"><strong>Kh\u1ea5u tr\u1eeb<\/strong><\/td>\n<td colspan=\"1\" rowspan=\"1\">VAT \u0111\u1ea7u ra &#8211; VAT \u0111\u1ea7u v\u00e0o<\/td>\n<td colspan=\"1\" rowspan=\"1\">Freelancer c\u00f3 nhi\u1ec1u chi ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n VAT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Th\u00f4ng th\u01b0\u1eddng, d\u1ecbch v\u1ee5 freelance \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf VAT 10%. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf th\u1ea5p h\u01a1n, t\u00f9y theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"32_Thoi_han_nop_thue\"><\/span>3.2. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Freelancer c\u1ea7n n\u1ed9p thu\u1ebf VAT theo qu\u00fd, v\u1edbi c\u00e1c m\u1ed1c th\u1eddi gian nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>Qu\u00fd 1<\/strong>: Tr\u01b0\u1edbc ng\u00e0y 30\/4<\/li>\n<li><strong>Qu\u00fd 2<\/strong>: Tr\u01b0\u1edbc ng\u00e0y 30\/7<\/li>\n<li><strong>Qu\u00fd 3<\/strong>: Tr\u01b0\u1edbc ng\u00e0y 30\/10<\/li>\n<li><strong>Qu\u00fd 4<\/strong>: Tr\u01b0\u1edbc ng\u00e0y 30\/1 n\u0103m sau<\/li>\n<\/ul>\n<p><strong>C\u1ea3nh b\u00e1o<\/strong>: N\u1ebfu n\u1ed9p tr\u1ec5, b\u1ea1n s\u1ebd b\u1ecb ph\u1ea1t 0,05% m\u1ed7i ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u01b0a n\u1ed9p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"33_Hinh_thuc_nop_thue\"><\/span>3.3. H\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u1ea1n c\u00f3 th\u1ec3 ch\u1ecdn nhi\u1ec1u c\u00e1ch n\u1ed9p thu\u1ebf linh ho\u1ea1t, nh\u01b0:<\/p>\n<ul>\n<li>N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf<\/li>\n<li>Chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng<\/li>\n<li>S\u1eed d\u1ee5ng c\u1ed5ng thu\u1ebf tr\u1ef1c tuy\u1ebfn<\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi giao d\u1ecbch qu\u1ed1c t\u1ebf, h\u00e3y tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd VAT ch\u00ednh x\u00e1c cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p. Sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1eebng qu\u00ean l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ki\u1ec3m to\u00e1n sau n\u00e0y.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Tuan_thu_quy_dinh_thue_VAT\"><\/span>4. Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"41_Luu_tru_chung_tu_can_thiet\"><\/span>4.1. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Freelancer c\u1ea7n gi\u1eef l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb t\u00e0i ch\u00ednh trong \u00edt nh\u1ea5t 5 n\u0103m. Nh\u1eefng t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft bao g\u1ed3m:<\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n VAT (c\u1ea3 \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra)<\/li>\n<li>Sao k\u00ea ng\u00e2n h\u00e0ng<\/li>\n<li>Ch\u1ee9ng t\u1eeb thu chi<\/li>\n<li>S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<\/ul>\n<p>C\u00e1c ch\u1ee9ng t\u1eeb n\u00ean \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 th\u1eddi gian \u0111\u1ec3 d\u1ec5 d\u00e0ng tra c\u1ee9u khi c\u1ea7n. Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c l\u01b0u tr\u1eef, freelancer c\u1ea7n \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u00f3a \u0111\u01a1n VAT \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi k\u00ea khai thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"42_Quy_dinh_ve_hoa_don_VAT\"><\/span>4.2. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Th\u00f4ng tin b\u1eaft bu\u1ed9c<\/th>\n<th colspan=\"1\" rowspan=\"1\">N\u1ed9i dung c\u1ea7n c\u00f3<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Th\u00f4ng tin c\u00e1c b\u00ean<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ti\u1ebft d\u1ecbch v\u1ee5<\/td>\n<td colspan=\"1\" rowspan=\"1\">M\u00f4 t\u1ea3 d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf VAT<\/td>\n<td colspan=\"1\" rowspan=\"1\">M\u1ee9c thu\u1ebf su\u1ea5t, s\u1ed1 ti\u1ec1n thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">T\u1ed5ng ti\u1ec1n<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u1ed5ng ti\u1ec1n d\u1ecbch v\u1ee5 v\u00e0 thu\u1ebf VAT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p>&#8220;M\u1ed9t h\u00f3a \u0111\u01a1n VAT chu\u1ea9n cho d\u1ecbch v\u1ee5 vi\u1ebft b\u00e0i freelance c\u1ea7n ghi r\u00f5 lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 cung c\u1ea5p, s\u1ed1 l\u01b0\u1ee3ng t\u1eeb vi\u1ebft, \u0111\u01a1n gi\u00e1 m\u1ed7i t\u1eeb v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n bao g\u1ed3m VAT.&#8221;<\/p><\/blockquote>\n<p>Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap freelancer tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"43_Chuan_bi_cho_kiem_tra_thue\"><\/span>4.3. Chu\u1ea9n b\u1ecb cho ki\u1ec3m tra thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>R\u00e0 so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/li>\n<li>Tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia thu\u1ebf n\u1ebfu g\u1eb7p kh\u00f3 kh\u0103n ho\u1eb7c khi c\u00f3 quy \u0111\u1ecbnh m\u1edbi.<\/li>\n<\/ul>\n<p>S\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 c\u00e0ng kh\u00f4ng ch\u1ec9 gi\u00fap freelancer tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t m\u00e0 c\u00f2n n\u00e2ng cao h\u00ecnh \u1ea3nh chuy\u00ean nghi\u1ec7p trong m\u1eaft kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u1ed1i t\u00e1c.<\/p>\n<p>Vi ph\u1ea1m quy \u0111\u1ecbnh VAT c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn m\u1ee9c ph\u1ea1t l\u00ean \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nghi\u00eam tr\u1ecdng. V\u00ec v\u1eady, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Tong_ket\"><\/span>5. T\u1ed5ng k\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"51_Nhung_diem_chinh\"><\/span>5.1. Nh\u1eefng \u0111i\u1ec3m ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf VAT \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a freelancer t\u1ea1i Vi\u1ec7t Nam. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul>\n<li>Freelancer ph\u1ea3i \u0111\u0103ng k\u00fd VAT khi doanh thu v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh, v\u1edbi thu\u1ebf su\u1ea5t 10% tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<li>Thu\u1ebf VAT c\u1ea7n \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 n\u1ed9p theo qu\u00fd.<\/li>\n<li>C\u00f3 th\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p b\u1eb1ng c\u00e1ch kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, freelancer c\u00f3 th\u1ec3 l\u00e0m cam k\u1ebft t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu thu nh\u1eadp sau kh\u1ea5u tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, s\u1eed d\u1ee5ng m\u1eabu 08\/CK-TNCN.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"52_Cong_cu_quan_ly_tai_chinh\"><\/span>5.2. C\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf l\u00e0 ch\u01b0a \u0111\u1ee7, vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 c\u0169ng r\u1ea5t quan tr\u1ecdng. N\u1ec1n t\u1ea3ng <a class=\"\" href=\"https:\/\/infina.vn\/\" target=\"_blank\" rel=\"noopener noreferrer\">Infina<\/a>\u00a0h\u1ed7 tr\u1ee3 freelancer v\u1edbi c\u00e1c t\u00ednh n\u0103ng nh\u01b0:<\/p>\n<ul>\n<li>Theo d\u00f5i thu nh\u1eadp v\u00e0 chi ph\u00ed m\u1ed9t c\u00e1ch khoa h\u1ecdc.<\/li>\n<li>Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n hi\u1ec7u qu\u1ea3 h\u01a1n.<\/li>\n<li>T\u1eadn d\u1ee5ng s\u1ed1 ti\u1ec1n nh\u00e0n r\u1ed7i \u0111\u1ec3 t\u1ea1o th\u00eam l\u1ee3i nhu\u1eadn trong th\u1eddi gian ch\u1edd n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n<p>S\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 Infina kh\u00f4ng ch\u1ec9 gi\u00fap freelancer qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Freelancer t&#7841;i Vi&#7879;t Nam c&#7847;n bi&#7871;t g&igrave; v&#7873; thu&#7871; VAT? N&#7871;u t&#7893;ng doanh thu h&agrave;ng n&#259;m c&#7911;a b&#7841;n v&#432;&#7907;t 100 tri&#7879;u &#273;&#7891;ng ho&#7863;c cung c&#7845;p d&#7883;ch v&#7909; ch&#7883;u thu&#7871;, b&#7841;n ph&#7843;i k&ecirc; khai v&agrave; n&#7897;p thu&#7871; VAT. Thu&#7871; su&#7845;t ph&#7893; bi&#7871;n l&agrave; 10%, &aacute;p d&#7909;ng tr&ecirc;n thu nh&#7853;p sau khi tr&#7915; chi ph&iacute; h&#7907;p l&#7879;. [&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":26073,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-26072","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-kien-thuc-tai-chinh"},"_links":{"self":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/users\/40"}],"replies":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/comments?post=26072"}],"version-history":[{"count":0,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26072\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media\/26073"}],"wp:attachment":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media?parent=26072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/categories?post=26072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/tags?post=26072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}