{"id":10847,"date":"2025-07-05T09:21:11","date_gmt":"2025-07-05T09:21:11","guid":{"rendered":"https:\/\/bason.vn\/?p=10847"},"modified":"2025-08-01T03:44:40","modified_gmt":"2025-08-01T03:44:40","slug":"cho-thue-kho-bai-thue-suat-bao-nhieu","status":"publish","type":"post","link":"https:\/\/bason.vn\/en\/cho-thue-kho-bai-thue-suat-bao-nhieu\/","title":{"rendered":"Cho thu\u00ea kho b\u00e3i thu\u1ebf su\u1ea5t bao nhi\u00eau?"},"content":{"rendered":"

Cho thu\u00ea kho b\u00e3i thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/strong> \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ch\u1ee7 nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i quan t\u00e2m khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p, m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 v\u00e0 c\u00e1ch t\u00ednh s\u1ebd gi\u00fap ch\u1ee7 kho kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh trong d\u00e0i h\u1ea1n.\u00a0<\/em><\/span><\/p>\n

Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7<\/span><\/h2>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP ban h\u00e0nh v\u00e0o th\u00e1ng 6\/2023, Ch\u00ednh ph\u1ee7 \u0111\u00e3 tri\u1ec3n khai ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) t\u1eeb 10% xu\u1ed1ng c\u00f2n 8% \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3. Ch\u00ednh s\u00e1ch n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ea1i tr\u00e0 m\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng nh\u00f3m ng\u00e0nh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n

C\u1ee5 th\u1ec3, m\u1ee9c gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf nh\u01b0 sau: \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, thu\u1ebf su\u1ea5t GTGT gi\u1ea3m t\u1eeb 10% xu\u1ed1ng 8%<\/strong> \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf. Trong khi \u0111\u00f3, v\u1edbi c\u00e1c c\u01a1 s\u1edf kinh doanh, bao g\u1ed3m c\u1ea3 h\u1ed9 c\u00e1 th\u1ec3 v\u00e0 c\u00e1 nh\u00e2n kinh doanh, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT khi l\u1eadp h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 20% \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

\u0110\u00e1ng ch\u00fa \u00fd, t\u1eeb ng\u00e0y 1\/7\/2024, Qu\u1ed1c h\u1ed9i ti\u1ebfp t\u1ee5c cho ph\u00e9p gi\u1ea3m 2% thu\u1ebf su\u1ea5t GTGT \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong> \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2024. N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong Ngh\u1ecb quy\u1ebft k\u1ef3 h\u1ecdp th\u1ee9 7, Qu\u1ed1c h\u1ed9i kh\u00f3a XV, th\u00f4ng qua ng\u00e0y 29\/6\/2024 v\u1edbi s\u1ef1 \u0111\u1ed3ng thu\u1eadn cao t\u1eeb c\u00e1c \u0111\u1ea1i bi\u1ec3u. Hi\u1ec7n t\u1ea1i, vi\u1ec7c gia h\u1ea1n ch\u00ednh s\u00e1ch n\u00e0y \u0111\u1ebfn h\u1ebft n\u0103m 2025 ho\u1eb7c cho \u0111\u1ebfn khi Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c \u0111ang \u0111\u01b0\u1ee3c xem x\u00e9t.<\/span><\/p>\n

\"cho-thue-kho-bai-thue-suat-bao-nhieu\"<\/p>\n

D\u1ecbch v\u1ee5 cho thu\u00ea kho x\u01b0\u1edfng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT kh\u00f4ng?<\/span><\/h2>\n

C\u00e1c ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea kho b\u00e3i, nh\u00e0 x\u01b0\u1edfng, \u0111\u1ea5t \u0111ai v\u00e0 c\u00e1c lo\u1ea1i h\u00ecnh b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c kh\u00f4ng n\u1eb1m trong di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong> t\u1eeb 10% xu\u1ed1ng 8% theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP. Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 li\u1ec7t k\u00ea r\u00f5 c\u00e1c nh\u00f3m ng\u00e0nh kh\u00f4ng \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf, trong \u0111\u00f3 c\u00f3 “Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n” \u2013 bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0, \u0111\u1ea5t, kho b\u00e3i v\u00e0 nh\u00e0 x\u01b0\u1edfng.<\/span><\/p>\n

Theo \u0110i\u1ec1u 4 Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c kinh doanh nh\u1eb1m m\u1ee5c \u0111\u00edch sinh l\u1ee3i. \u0110\u1ed3ng th\u1eddi, c\u0103n c\u1ee9 \u0110i\u1ec1u 174 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015, b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m \u0111\u1ea5t \u0111ai, nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t. V\u00ec v\u1eady, d\u1ecbch v\u1ee5 cho thu\u00ea kho x\u01b0\u1edfng v\u1ec1 b\u1ea3n ch\u1ea5t thu\u1ed9c nh\u00f3m kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT 2% trong n\u0103m 2024.<\/span><\/p>\n

\"cho-thue-kho-bai-thue-suat-bao-nhieu<\/p>\n

Cho thu\u00ea kho b\u00e3i thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/span><\/h2>\n

Cho thu\u00ea kho b\u00e3i thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/strong> Khi cho thu\u00ea \u0111\u1ea5t, nh\u00e0 x\u01b0\u1edfng ho\u1eb7c kho b\u00e3i, ch\u1ee7 t\u00e0i s\u1ea3n c\u1ea7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u1ee5 th\u1ec3, c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p bao g\u1ed3m:<\/span><\/p>\n

Thu\u1ebf m\u00f4n b\u00e0i<\/span><\/h3>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Kho\u1ea3n 2 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP, m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean t\u1ed5ng doanh thu cho thu\u00ea trong n\u0103m:<\/span><\/p>\n

    \n
  • T\u1eeb 100 \u0111\u1ebfn d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 300.000 \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n
  • T\u1eeb 300 \u0111\u1ebfn d\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 500.000 \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n
  • Tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: 1.000.000 \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<\/ul>\n

    Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/span><\/h3>\n

    Ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n (bao g\u1ed3m kho x\u01b0\u1edfng) ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t 5% GTGT v\u00e0 5% TNCN. C\u00e1ch t\u00ednh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

      \n
    • Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf \u00d7 5%.<\/span><\/li>\n
    • Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf \u00d7 5%.<\/span><\/li>\n<\/ul>\n

      Nh\u01b0 v\u1eady, t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea kho x\u01b0\u1edfng l\u00e0 10% tr\u00ean doanh thu ch\u1ecbu thu\u1ebf, ch\u01b0a k\u1ec3 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 quan tr\u1ecdng m\u00e0 ch\u1ee7 kho x\u01b0\u1edfng c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n

      \"cho-thue-kho-bai-thue-suat-bao-nhieu<\/p>\n

      N\u01a1i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/h2>\n

      Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf GTGT t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee5 th\u1ec3 t\u00f9y theo m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t \u2013 kinh doanh. C\u1ee5 th\u1ec3:<\/span><\/p>\n

      \u2013 N\u1ebfu c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u00e0o th\u00ec s\u1ebd n\u1ed9p thu\u1ebf GTGT t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3.<\/span>
      \n\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c v\u1edbi n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh, th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ea1i c\u1ea3 hai \u0111\u1ecba ph\u01b0\u01a1ng: n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span>
      \n\u2013 V\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, n\u1ebfu c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n h\u00e0ng v\u00e3ng lai t\u1ea1i t\u1ec9nh kh\u00e1c n\u01a1i tr\u1ee5 s\u1edf, th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3.<\/span>
      \n\u2013 \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u01b0\u1edbc tr\u1ea3 sau, n\u1ebfu c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c t\u1ea1i t\u1ec9nh kh\u00e1c tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00f9ng tham gia cung c\u1ea5p d\u1ecbch v\u1ee5, th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ea1i c\u1ea3 n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u01a1i \u0111\u1eb7t chi nh\u00e1nh.<\/span><\/p>\n

      Ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea kho b\u00e3i hi\u1ec7n nay th\u01b0\u1eddng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf GTGT 5%, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 5%, c\u00f9ng thu\u1ebf m\u00f4n b\u00e0i theo m\u1ee9c thu nh\u1eadp n\u0103m. Vi\u1ec7c n\u1eafm r\u00f5 \u201ccho thu\u00ea kho b\u00e3i thu\u1ebf su\u1ea5t bao nhi\u00eau\u201d<\/strong> kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n k\u00ea khai \u0111\u00fang m\u00e0 c\u00f2n tr\u00e1nh c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn ph\u00e1p l\u00fd v\u00e0 chi ph\u00ed ph\u00e1t sinh. \u0110\u1ec3 v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, ch\u1ee7 kho n\u00ean ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.<\/em><\/span><\/p>","protected":false},"excerpt":{"rendered":"

      Cho thu\u00ea kho b\u00e3i thu\u1ebf su\u1ea5t bao nhi\u00eau? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u ch\u1ee7 nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i quan t\u00e2m khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p, m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 v\u00e0 c\u00e1ch t\u00ednh s\u1ebd gi\u00fap ch\u1ee7 kho kh\u00f4ng ch\u1ec9…<\/p>","protected":false},"author":1,"featured_media":11021,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,2],"tags":[],"class_list":["post-10847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-nganh"],"_links":{"self":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/10847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/comments?post=10847"}],"version-history":[{"count":5,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/10847\/revisions"}],"predecessor-version":[{"id":11840,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/posts\/10847\/revisions\/11840"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media\/11021"}],"wp:attachment":[{"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/media?parent=10847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/categories?post=10847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bason.vn\/en\/wp-json\/wp\/v2\/tags?post=10847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}