{"id":4804,"date":"2025-09-27T12:03:01","date_gmt":"2025-09-27T05:03:01","guid":{"rendered":"https:\/\/datkhucongnghiep247.com.vn\/en\/?p=4804"},"modified":"2025-09-27T12:03:01","modified_gmt":"2025-09-27T05:03:01","slug":"thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/datkhucongnghiep247.com.vn\/en\/thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang\/","title":{"rendered":"Thu\u00ea nh\u00e0 x\u01b0\u1edfng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng"},"content":{"rendered":"<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. Trong \u0111\u00f3, c\u00e2u h\u1ecfi \u201cthu\u00ea nh\u00e0 x\u01b0\u1edfng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng?\u201d l\u00e0 th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111ang t\u00ecm ki\u1ebfm ph\u01b0\u01a1ng \u00e1n ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 ez-toc-wrap-center ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee4C L\u1ee4C<\/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' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang\/#1_Quy_dinh_chung_ve_thue_gia_tri_gia_tang_doi_voi_hoat_dong_cho_thue_nha_xuong\" >1. Quy \u0111\u1ecbnh chung v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang\/#2_Cac_yeu_to_anh_huong_den_viec_giam_thue_gia_tri_gia_tang_khi_thue_nha_xuong\" >2. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi thu\u00ea nh\u00e0 x\u01b0\u1edfng<\/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:\/\/datkhucongnghiep247.com.vn\/en\/thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang\/#21_Doi_tuong_thue_nha_xuong\" >2.1 \u0110\u1ed1i t\u01b0\u1ee3ng thu\u00ea nh\u00e0 x\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang\/#22_Muc_dich_su_dung_nha_xuong\" >2.2 M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u00e0 x\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang\/#23_Hop_dong_thue_va_hoa_don_tai_chinh\" >2.3 H\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang\/#24_Vi_tri_dia_ly_va_khu_cong_nghiep\" >2.4 V\u1ecb tr\u00ed \u0111\u1ecba l\u00fd v\u00e0 khu c\u00f4ng nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang\/#3_Thue_nha_xuong_co_duoc_giam_thue_gia_tri_gia_tang_khong\" >3. Thu\u00ea nh\u00e0 x\u01b0\u1edfng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/thue-nha-xuong-co-duoc-giam-thue-gia-tri-gia-tang\/#Truy_cap_mien_phi_thong_tin_doc_quyen_ve_cho_thue_kho_nha_xuong_dat_tai_Dong_Nai_Binh_Duong_Long_An_TPHCM_%E2%80%A6\" >Truy c\u1eadp mi\u1ec5n ph\u00ed th\u00f4ng tin \u0111\u1ed9c quy\u1ec1n v\u1ec1 cho thu\u00ea kho, nh\u00e0 x\u01b0\u1edfng, \u0111\u1ea5t t\u1ea1i \u0110\u1ed3ng Nai, B\u00ecnh D\u01b0\u01a1ng, Long An, TP.HCM, \u2026<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Khu C\u00f4ng Nghi\u1ec7p 247 s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh, y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng, v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT khi thu\u00ea nh\u00e0 x\u01b0\u1edfng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Quy_dinh_chung_ve_thue_gia_tri_gia_tang_doi_voi_hoat_dong_cho_thue_nha_xuong\"><\/span>1. Quy \u0111\u1ecbnh chung v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf GTGT v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh (Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC&#8230;), ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, bao g\u1ed3m c\u1ea3 nh\u00e0 x\u01b0\u1edfng, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT. M\u1ee9c thu\u1ebf GTGT \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng th\u01b0\u1eddng l\u00e0 10%. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf c\u00f3 th\u1ec3 l\u00e0 0% ho\u1eb7c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, t\u00f9y thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c cho thu\u00ea, \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea, v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/p>\n<figure id=\"attachment_4805\" aria-describedby=\"caption-attachment-4805\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4805\" src=\"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/Untitled-design-19.png\" alt=\"thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"600\" height=\"400\" srcset=\"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/Untitled-design-19.png 600w, https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/Untitled-design-19-510x340.png 510w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-4805\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh chung v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 x\u01b0\u1edfng<\/figcaption><\/figure>\n<p>V\u00ed d\u1ee5:<\/p>\n<ul>\n<li aria-level=\"1\">N\u1ebfu nh\u00e0 x\u01b0\u1edfng \u0111\u01b0\u1ee3c cho thu\u00ea k\u00e8m theo d\u1ecbch v\u1ee5 kh\u00e1c nh\u01b0 b\u1ea3o v\u1ec7, \u0111i\u1ec7n n\u01b0\u1edbc&#8230; th\u00ec to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u00ednh chung theo m\u1ee9c thu\u1ebf GTGT c\u1ee7a d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li aria-level=\"1\">N\u1ebfu doanh nghi\u1ec7p thu\u00ea nh\u00e0 x\u01b0\u1edfng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>Do \u0111\u00f3, \u0111\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi \u201cthu\u00ea nh\u00e0 x\u01b0\u1edfng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng\u201d, c\u1ea7n x\u00e9t \u0111\u1ebfn nhi\u1ec1u y\u1ebfu t\u1ed1 c\u1ee5 th\u1ec3 trong t\u1eebng h\u1ee3p \u0111\u1ed3ng v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><a id=\"toc1\" name=\"toc1\"><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Cac_yeu_to_anh_huong_den_viec_giam_thue_gia_tri_gia_tang_khi_thue_nha_xuong\"><\/span>2. C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi thu\u00ea nh\u00e0 x\u01b0\u1edfng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"21_Doi_tuong_thue_nha_xuong\"><\/span>2.1 \u0110\u1ed1i t\u01b0\u1ee3ng thu\u00ea nh\u00e0 x\u01b0\u1edfng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng thu\u00ea nh\u00e0 x\u01b0\u1edfng l\u00e0 y\u1ebfu t\u1ed1 \u0111\u1ea7u ti\u00ean c\u1ea7n xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf GTGT \u00e1p d\u1ee5ng. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, thu\u1ebf su\u1ea5t GTGT th\u00f4ng th\u01b0\u1eddng l\u00e0 10%. Tuy nhi\u00ean, n\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ho\u1eb7c doanh nghi\u1ec7p FDI s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, h\u1ecd c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 0% n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/p>\n<p><a id=\"toc3\" name=\"toc3\"><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_Muc_dich_su_dung_nha_xuong\"><\/span>2.2 M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u00e0 x\u01b0\u1edfng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng kh\u00e1c l\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u00e0 x\u01b0\u1edfng. N\u1ebfu doanh nghi\u1ec7p thu\u00ea nh\u00e0 x\u01b0\u1edfng \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u, th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf GTGT 0% v\u1edbi \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, ch\u1ee9ng minh r\u00f5 m\u1ee5c ti\u00eau s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1eed d\u1ee5ng nh\u00e0 x\u01b0\u1edfng cho m\u1ee5c \u0111\u00edch l\u01b0u kho, cho thu\u00ea l\u1ea1i ho\u1eb7c l\u00e0m v\u0103n ph\u00f2ng, th\u00ec s\u1ebd b\u1ecb \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/p>\n<p><a id=\"toc4\" name=\"toc4\"><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"23_Hop_dong_thue_va_hoa_don_tai_chinh\"><\/span>2.3 H\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf ho\u1eb7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf ph\u00f9 h\u1ee3p, h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 x\u01b0\u1edfng c\u1ea7n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c. Vi\u1ec7c t\u00e1ch bi\u1ec7t ph\u1ea7n chi ph\u00ed thu\u00ea nh\u00e0 x\u01b0\u1edfng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p khi k\u00ea khai thu\u1ebf. N\u1ebfu t\u1ea5t c\u1ea3 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c g\u1ed9p chung m\u00e0 kh\u00f4ng ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf GTGT cao nh\u1ea5t tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p><a id=\"toc5\" name=\"toc5\"><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"24_Vi_tri_dia_ly_va_khu_cong_nghiep\"><\/span>2.4 V\u1ecb tr\u00ed \u0111\u1ecba l\u00fd v\u00e0 khu c\u00f4ng nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t s\u1ed1 khu c\u00f4ng nghi\u1ec7p \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 c\u00f3 ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf GTGT trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, nh\u1eb1m thu h\u00fat doanh nghi\u1ec7p. N\u1ebfu doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn thu\u00ea nh\u00e0 x\u01b0\u1edfng t\u1ea1i c\u00e1c khu v\u1ef1c nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<p><a id=\"toc6\" name=\"toc6\"><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Thue_nha_xuong_co_duoc_giam_thue_gia_tri_gia_tang_khong\"><\/span>3. Thu\u00ea nh\u00e0 x\u01b0\u1edfng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00e2u h\u1ecfi \u201cthu\u00ea nh\u00e0 x\u01b0\u1edfng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng\u201d l\u00e0 m\u1ed9t trong nh\u1eefng th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p c\u1ee7a c\u00e1c doanh nghi\u1ec7p khi l\u00ean k\u1ebf ho\u1ea1ch thu\u00ea m\u1eb7t b\u1eb1ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh. V\u1ec1 c\u01a1 b\u1ea3n, thu\u00ea nh\u00e0 x\u01b0\u1edfng l\u00e0 ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng l\u00e0 10%. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c mi\u1ec5n thu\u1ebf GTGT n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li aria-level=\"1\">Doanh nghi\u1ec7p thu\u00ea nh\u00e0 x\u01b0\u1edfng \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh&#8230; th\u00ec c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p thu\u00ea nh\u00e0 x\u01b0\u1edfng t\u1eeb c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, gi\u00e1 tr\u1ecb th\u1ea5p, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng n\u1eb1m ngo\u00e0i ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a lu\u1eadt thu\u1ebf.<\/li>\n<li aria-level=\"1\">N\u1ebfu doanh nghi\u1ec7p thu\u00ea nh\u00e0 x\u01b0\u1edfng t\u1ea1i khu c\u00f4ng nghi\u1ec7p c\u00f3 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf GTGT, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c ho\u00e0n thu\u1ebf trong m\u1ed9t s\u1ed1 n\u0103m \u0111\u1ea7u.<\/li>\n<\/ul>\n<figure id=\"attachment_4806\" aria-describedby=\"caption-attachment-4806\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4806\" src=\"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/Untitled-design-20.png\" alt=\"thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"600\" height=\"400\" srcset=\"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/Untitled-design-20.png 600w, https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/Untitled-design-20-510x340.png 510w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-4806\" class=\"wp-caption-text\">Thu\u00ea nh\u00e0 x\u01b0\u1edfng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng?<\/figcaption><\/figure>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu nh\u00e0 x\u01b0\u1edfng \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch nh\u01b0 l\u00e0m kho ch\u1ee9a, l\u00e0m v\u0103n ph\u00f2ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i n\u1ed9i \u0111\u1ecba ho\u1eb7c cho thu\u00ea l\u1ea1i, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf v\u00e0 v\u1eabn ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf GTGT 10%. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu h\u1ee3p \u0111\u1ed3ng thu\u00ea kh\u00f4ng minh b\u1ea1ch, kh\u00f4ng t\u00e1ch ri\u00eang chi ph\u00ed thu\u00ea v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m (nh\u01b0 b\u1ea3o v\u1ec7, v\u1ec7 sinh, \u0111i\u1ec7n n\u01b0\u1edbc&#8230;), c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p><em><strong>==&gt; Ho\u1eb7c b\u1ea1n c\u00f3 th\u1ec3 quan t\u00e2m: <a href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/gia-nha-ha-noi-gay-soc\/\">Gi\u00e1 nh\u00e0 H\u00e0 N\u1ed9i \u201cg\u00e2y s\u1ed1c\u201d: Chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i b\u0103n kho\u0103n, ng\u01b0\u1eddi d\u00e2n lo thi\u1ebfu c\u01a1 h\u1ed9i s\u1edf h\u1eefu nh\u00e0<\/a><\/strong><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Truy_cap_mien_phi_thong_tin_doc_quyen_ve_cho_thue_kho_nha_xuong_dat_tai_Dong_Nai_Binh_Duong_Long_An_TPHCM_%E2%80%A6\"><\/span><strong>Truy c\u1eadp mi\u1ec5n ph\u00ed th\u00f4ng tin \u0111\u1ed9c quy\u1ec1n v\u1ec1 cho thu\u00ea kho, nh\u00e0 x\u01b0\u1edfng, \u0111\u1ea5t t\u1ea1i \u0110\u1ed3ng Nai, B\u00ecnh D\u01b0\u01a1ng, Long An, TP.HCM, \u2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/\"><strong>KHU C\u00d4NG NGHI\u1ec6P 247<\/strong><\/a>\u00a0l\u00e0 \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c mua, b\u00e1n, cho thu\u00ea nh\u00e0 x\u01b0\u1edfng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1ea7u cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i c\u00f3 m\u1ed9t \u0111\u1ed9i ng\u0169 chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao, gi\u00e0u kinh nghi\u1ec7m v\u00e0 lu\u00f4n l\u1ea5y ch\u1eef\u00a0<strong>T\u00cdN<\/strong>\u00a0l\u00e0m tr\u1ecdng<a href=\"https:\/\/jsc-vietnam.com\/khu-che-xuat-la-gi-vai-tro-va-loi-ich\/\" target=\"_blank\" rel=\"noopener\">.<\/a><\/p>\n<p><strong>Phone:<\/strong>\u00a0<strong>0901 490 348<\/strong><\/p>\n<p><strong>Email:\u00a0<\/strong>datkhucongnghiep247@gmail.com<\/p>\n<p><strong>Website:\u00a0<\/strong>datkhucongnghiep247.com.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. Trong \u0111\u00f3, c\u00e2u h\u1ecfi \u201cthu\u00ea nh\u00e0 x\u01b0\u1edfng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng?\u201d l\u00e0 th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf [&#8230;]\n","protected":false},"author":10,"featured_media":4805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/posts\/4804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/comments?post=4804"}],"version-history":[{"count":3,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/posts\/4804\/revisions"}],"predecessor-version":[{"id":5117,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/posts\/4804\/revisions\/5117"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/media\/4805"}],"wp:attachment":[{"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/media?parent=4804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/categories?post=4804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/tags?post=4804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}