{"id":2752,"date":"2026-04-24T09:24:24","date_gmt":"2026-04-24T02:24:24","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2752"},"modified":"2026-04-24T09:34:56","modified_gmt":"2026-04-24T02:34:56","slug":"bang-ke-hang-hoa-mua-vao-nong-san","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/04\/24\/bang-ke-hang-hoa-mua-vao-nong-san\/","title":{"rendered":"B\u1ea3ng k\u00ea h\u00e0ng ho\u00e1 mua v\u00e0o n\u00f4ng s\u1ea3n"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">1. Thu\u1ebf su\u1ea5t GTGT \u0111\u1ea7u ra: 5% hay bao nhi\u00eau?<\/h3>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a HTX l\u00e0\u00a0<strong>n\u00f4ng s\u1ea3n \u0111\u00e3 qua s\u01a1 ch\u1ebf (s\u1ea5y kh\u00f4)<\/strong>\u00a0v\u00e0 b\u00e1n cho\u00a0<strong>Doanh nghi\u1ec7p\/C\u00f4ng ty<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u1ebfu HTX t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong>\u00a0C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c m\u1edbi qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, khi b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec\u00a0<strong>kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT<\/strong>.\n<ul class=\"wp-block-list\">\n<li><em>L\u01b0u \u00fd:<\/em>\u00a0Tr\u00ean h\u00f3a \u0111\u01a1n HTX g\u1ea1ch ch\u00e9o d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf.<\/li>\n\n\n\n<li>S\u1ea3n ph\u1ea9m &#8220;S\u1ea5y kh\u00f4&#8221; th\u01b0\u1eddng v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 s\u01a1 ch\u1ebf (tr\u1eeb khi HTX c\u00f3 t\u1ea9m \u01b0\u1edbp gia v\u1ecb, \u0111\u00f3ng g\u00f3i tinh ch\u1ebf th\u00e0nh th\u1ef1c ph\u1ea9m \u0103n li\u1ec1n th\u00ec m\u1edbi l\u00ean 5% ho\u1eb7c 10%).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>N\u1ebfu HTX t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/strong>\u00a0HTX s\u1ebd n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu (th\u01b0\u1eddng l\u00e0 1%).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2. Thu mua kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n: D\u00f9ng B\u1ea3ng k\u00ea n\u00e0o?<\/h3>\n\n\n\n<p>Khi HTX thu mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi d\u00e2n (ng\u01b0\u1eddi n\u00f4ng d\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra), HTX kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n m\u00e0 d\u00f9ng\u00a0<strong>B\u1ea3ng k\u00ea<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u1ea3ng k\u00ea chu\u1ea9n:<\/strong>\u00a0HTX s\u1eed d\u1ee5ng\u00a0<strong>B\u1ea3ng k\u00ea 01\/TNDN<\/strong>\u00a0(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC).\n<ul class=\"wp-block-list\">\n<li>B\u1ea3ng k\u00ea n\u00e0y d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t.<\/li>\n\n\n\n<li><strong>L\u01b0u \u00fd quan tr\u1ecdng:<\/strong>&nbsp;B\u1ea3ng k\u00ea ph\u1ea3i \u0111i k\u00e8m v\u1edbi&nbsp;<strong>Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/strong>&nbsp;(n\u00ean chuy\u1ec3n kho\u1ea3n n\u1ebfu s\u1ed1 ti\u1ec1n l\u1edbn) v\u00e0&nbsp;<strong>H\u1ee3p \u0111\u1ed3ng\/Gi\u1ea5y x\u00e1c nh\u1eadn<\/strong>&nbsp;\u0111\u1ecba ph\u01b0\u01a1ng n\u1ebfu c\u1ea7n thi\u1ebft \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c l\u00e0 d\u00e2n t\u1ef1 tr\u1ed3ng.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><em>B\u1ea3ng k\u00ea 02:<\/em>\u00a0Th\u01b0\u1eddng d\u00f9ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (nh\u01b0 b\u1ea3ng k\u00ea chi ti\u1ebft h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra), kh\u00f4ng ph\u1ea3i c\u00e1i HTX c\u1ea7n cho m\u1ee5c \u0111\u00edch ch\u1ee9ng minh chi ph\u00ed mua d\u00e2n.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">3. C\u00e1c t\u1edd khai thu\u1ebf h\u00e0ng qu\u00fd c\u1ea7n n\u1ed9p<\/h3>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>T\u00ean t\u1edd khai<\/th><th>Lo\u1ea1i m\u1eabu<\/th><th>Ghi ch\u00fa<\/th><\/tr><\/thead><tbody><tr><td><strong>T\u1edd khai Thu\u1ebf GTGT<\/strong><\/td><td>M\u1eabu 01\/GTGT (Kh\u1ea5u tr\u1eeb) ho\u1eb7c 04\/GTGT (Tr\u1ef1c ti\u1ebfp)<\/td><td>K\u00ea khai doanh thu b\u00e1n s\u1ea5y kh\u00f4 v\u00e0 mua v\u00e0o.<\/td><\/tr><tr><td><strong>T\u1edd khai Thu\u1ebf TNCN<\/strong><\/td><td>M\u1eabu 05\/KK-TNCN<\/td><td>Ch\u1ec9 c\u1ea7n n\u1ed9p n\u1ebfu trong qu\u00fd c\u00f3 ph\u00e1t sinh chi tr\u1ea3 l\u01b0\u01a1ng \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf ho\u1eb7c c\u00f3 nh\u00e2n vi\u00ean.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udca1 L\u1eddi khuy\u00ean cho HTX:<\/h3>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>H\u1ed3 s\u01a1 thu mua:<\/strong>\u00a0Khi l\u00e0m b\u1ea3ng k\u00ea 01\/TNDN, HTX nh\u1edb l\u01b0u l\u1ea1i CMND\/CCCD photo c\u1ee7a ng\u01b0\u1eddi n\u00f4ng d\u00e2n \u0111\u1ec3 k\u1eb9p v\u00e0o b\u1ed9 h\u1ed3 s\u01a1. Thu\u1ebf ki\u1ec3m tra r\u1ea5t k\u1ef9 vi\u1ec7c &#8220;mua kh\u1ed1ng&#8221; t\u1eeb d\u00e2n \u0111\u1ea5y \u1ea1.<\/li>\n\n\n\n<li><strong>\u0110\u1ecbnh m\u1ee9c:<\/strong>\u00a0HTX l\u00e0m \u0111\u1ed3 s\u1ea5y kh\u00f4, n\u00ean x\u00e2y d\u1ef1ng m\u1ed9t\u00a0<strong>B\u1ea3ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao<\/strong>\u00a0(V\u00ed d\u1ee5: 5kg c\u1ee7 c\u1ea3i t\u01b0\u01a1i m\u1edbi ra 1kg c\u1ee7 c\u1ea3i kh\u00f4). C\u00e1i n\u00e0y \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi thu\u1ebf t\u1ea1i sao HTX mua v\u00e0o 10 t\u1ea5n t\u01b0\u01a1i m\u00e0 ch\u1ec9 b\u00e1n ra 2 t\u1ea5n kh\u00f4.<\/li>\n<\/ol>\n\n\n\n<p>\ud83d\ude80&nbsp;B\u1ea1n m\u1edbi l\u00e0m c\u00f3 th\u1ec3 tham kh\u1ea3o <strong>L\u1edaP H\u1eccC: K\u1ebe TO\u00c1N HTX CHUY\u00caN S\u00c2U &amp; QU\u1ea2N TR\u1eca 4.0<\/strong>&nbsp;Kh\u00f3a h\u1ecdc \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf d\u00e0nh ri\u00eang cho k\u1ebf to\u00e1n, ch\u1ee7 t\u1ecbch v\u00e0 ban qu\u1ea3n tr\u1ecb HTX mu\u1ed1n l\u00e0m ch\u1ee7 s\u1ed5 s\u00e1ch v\u00e0 t\u1ed1i \u01b0u thu\u1ebf.<\/p>\n\n\n\n<p><strong>B\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c g\u00ec?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u1eadp nh\u1eadt Lu\u1eadt thu\u1ebf 2026:<\/strong>&nbsp;N\u1eafm v\u1eefng c\u00e1c ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf m\u1edbi, c\u00e1ch k\u00ea khai t\u1edd khai 04\/GTGT, 01\/GTGT.<\/li>\n\n\n\n<li><strong>Th\u1ef1c h\u00e0nh th\u1ef1c t\u1ebf:<\/strong>&nbsp;H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9: G\u00f3p v\u1ed1n, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, tr\u1ee3 c\u1ea5p nh\u00e0 n\u01b0\u1edbc\u2026<\/li>\n\n\n\n<li><strong>S\u1ed1 h\u00f3a HTX:<\/strong>&nbsp;\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m v\u00e0 c\u00f4ng c\u1ee5 4.0 v\u00e0o qu\u1ea3n l\u00fd kho, qu\u1ef9 v\u00e0 th\u00e0nh vi\u00ean.<\/li>\n\n\n\n<li><strong>T\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp:<\/strong>&nbsp;Gi\u1ea3i \u0111\u00e1p c\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 t\u1ea1i \u0111\u01a1n v\u1ecb c\u1ee7a b\u1ea1n.(H\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp 6-12 th\u00e1ng sau kho\u00e1 h\u1ecdc)<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49&nbsp;<strong>\u0110\u0102NG K\u00dd NGAY<\/strong>&nbsp;: 0989 228 108 (Ths Nguy\u1ec5n Tr\u1ecdng \u0110\u00f4ng )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Thu\u1ebf su\u1ea5t GTGT \u0111\u1ea7u ra: 5% hay bao nhi\u00eau? Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a HTX l\u00e0\u00a0n\u00f4ng s\u1ea3n \u0111\u00e3 qua s\u01a1 ch\u1ebf (s\u1ea5y kh\u00f4)\u00a0v\u00e0 b\u00e1n cho\u00a0Doanh nghi\u1ec7p\/C\u00f4ng ty: 2. Thu mua kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n: D\u00f9ng B\u1ea3ng k\u00ea n\u00e0o? Khi HTX thu mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi d\u00e2n (ng\u01b0\u1eddi n\u00f4ng d\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[251],"class_list":["post-2752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-hop-tac-xa","tag-bang-ke-nong-san","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2752"}],"version-history":[{"count":3,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2752\/revisions"}],"predecessor-version":[{"id":2757,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2752\/revisions\/2757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2426"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}