{"id":12426,"date":"2020-08-15T09:24:03","date_gmt":"2020-08-15T02:24:03","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&p=12426"},"modified":"2021-01-15T17:12:05","modified_gmt":"2021-01-15T10:12:05","slug":"lam-the-nao-de-lay-len-duoc-so-lieu-cua-chi-tieu-32a-hang-hoa-dich-vu-ban-ra-khong-tinh-thue","status":"publish","type":"ht_kb","link":"\/2020\/kb\/lam-the-nao-de-lay-len-duoc-so-lieu-cua-chi-tieu-32a-hang-hoa-dich-vu-ban-ra-khong-tinh-thue\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1ea5y l\u00ean \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau [32a] “H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf”?"},"content":{"rendered":"
1. N\u1ed9i dung<\/h5>\n

L\u1ea5y l\u00ean \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau [32a] – H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf <\/strong>khi l\u1eadp t\u1edd khai thu\u1ebf GTGT<\/p>\n

2. C\u00e1ch th\u1ef1c hi\u1ec7n<\/h5>\n
B\u01b0\u1edbc 1: Ki\u1ec3m tra ch\u1ee9ng t\u1eeb<\/span><\/h6>\n

C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau [32a] – H\u00e0ng h\u00f3a d\u1ecbch b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf<\/strong> c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 4 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n

1.C\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u1eb1ng 0<\/em><\/p>\n

\"\"<\/p>\n

 <\/p>\n

2.\u0110\u01b0\u1ee3c t\u00edch ch\u1ecdn v\u00e0o \u00f4 HH kh\u00f4ng TH tr\u00ean t\u1edd khai GTGT<\/b>\u00a0\u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb\u00a0B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc; Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ed9c l\u1eadp
\n<\/b><\/em><\/p>\n

\"\"<\/p>\n

\"\"<\/p>\n

3.C\u00f3 \u0111\u1ee7 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n ph\u1ea3i thu\u1ed9c k\u1ef3 k\u00ea khai thu\u1ebf<\/em><\/p>\n

\"\"<\/p>\n

 <\/p>\n

4.Kh\u00f4ng ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o<\/b> \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb\u00a0H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/b><\/em><\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 2:<\/b> L\u1eadp\u00a0T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb<\/b><\/span><\/h6>\n

Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd m\u1eb7c \u0111\u1ecbnh t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb th\u1ecfa m\u00e3n 4 \u0111i\u1ec1u ki\u1ec7n tr\u00ean l\u00ean ch\u1ec9 ti\u00eau [32a] tr\u00ean b\u1ea3ng k\u00ea thu\u1ebf<\/p>\n

\"\"<\/p>\n

L\u01b0u \u00fd:<\/i><\/b><\/span><\/p>\n

    \n
  • \u0110\u1ec3 ki\u1ec3m tra ho\u1eb7c ch\u1ecdn l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf, tr\u00ean t\u1edd khai ch\u1ecdn\u00a0Ch\u1ecdn CT kh\u00f4ng t\u00ednh thu\u1ebf<\/b> ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb giao di\u1ec7n Ch\u1ecdn ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf.<\/li>\n
  • T\u00edch ho\u1eb7c b\u1ecf t\u00edch c\u00e1c ch\u1ee9ng t\u1eeb c\u1ea7n l\u1ea5y s\u1ed1 li\u1ec7u, sau \u0111\u00f3 nh\u1ea5n\u00a0\u0110\u1ed3ng \u00fd\u00a0<\/b>\u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i d\u1eef li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau [32a] c\u1ee7a t\u1edd khai thu\u1ebf GTGT.<\/li>\n<\/ul>\n

    \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

    1. N\u1ed9i dung L\u1ea5y l\u00ean \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau [32a] – H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf khi l\u1eadp t\u1edd khai thu\u1ebf GTGT 2. C\u00e1ch th\u1ef1c hi\u1ec7n B\u01b0\u1edbc 1: Ki\u1ec3m tra ch\u1ee9ng t\u1eeb C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau [32a]…<\/p>\n","protected":false},"author":99,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-12426","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/12426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2020\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/users\/99"}],"replies":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/comments?post=12426"}],"version-history":[{"count":5,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/12426\/revisions"}],"predecessor-version":[{"id":13301,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/12426\/revisions\/13301"}],"wp:attachment":[{"href":"\/2020\/wp-json\/wp\/v2\/media?parent=12426"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-category?post=12426"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-tag?post=12426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}