{"id":871,"date":"2019-12-25T17:47:39","date_gmt":"2019-12-25T17:47:39","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=871"},"modified":"2021-08-13T21:08:14","modified_gmt":"2021-08-13T14:08:14","slug":"thue_gtgt_truc_tiep_tren_doanh_thu","status":"publish","type":"ht_kb","link":"\/2020\/kb\/thue_gtgt_truc_tiep_tren_doanh_thu\/","title":{"rendered":"Thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu"},"content":{"rendered":"<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\"><span style=\"font-size: 14pt;\">Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n<\/span><br \/>\n<\/span><\/strong><\/span><\/p>\n<blockquote style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\"><p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/qzGPY5I0NxQ\" width=\"642\" height=\"360\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p><\/blockquote>\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: <a style=\"text-decoration: none; color: #2495d2;\" href=\"https:\/\/vimeo.com\/194286164\" target=\"_blank\" rel=\"noopener noreferrer\">Ta\u0323i \u0111\u00e2y <\/a><\/span><\/strong><span style=\"color: black;\">(<a style=\"text-decoration: none; color: #2495d2;\" href=\"xem_va_tai_phim_huong_dan\">Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim<\/a>)<\/span><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">1. \u0110\u1ecbnh kho\u1ea3n<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"color: black; font-size: 12pt;\">1. H\u1ea1ch to\u00e1n khi mua ha\u0300ng<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 152, 153, 156, 211, 213, 611&#8230;(Gia\u0301 tri\u0323 bao g\u00f4\u0300m ca\u0309 thu\u00ea\u0301 GTGT)<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 c\u00e1c TK 111, 112, 331&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">2. Ha\u0323ch toa\u0301n khi ba\u0301n ha\u0300ng<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 111, 112, 131&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 511, 512&#8230;<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">3. Cu\u1ed1i th\u00e1ng, k\u1ebf to\u00e1n t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT pha\u0309i n\u00f4\u0323p trong k\u1ef3<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 511 <\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 33311\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT pha\u0309i n\u00f4\u0323p<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"color: black; font-size: 12pt;\">Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 thu\u1ebf GTGT, th\u00f4ng th\u01b0\u1eddng s\u1ebd c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">K\u1ebf to\u00e1n t\u1eadp h\u1ee3p c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n ra \u0111\u1ec3 ghi nh\u1eadn doanh thu (bao g\u00f4\u0300m ca\u0309 thu\u1ebf GTGT)<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Cu\u1ed1i k\u1ef3, l\u00e2\u0323p t\u01a1\u0300 khai thu\u1ebf GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu va\u0300 ha\u0323ch toa\u0301n thu\u00ea\u0301 GTGT pha\u0309i n\u00f4\u0323p<\/span><\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<p style=\"padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">L\u01b0u \u00fd: <\/span><\/em><\/strong><em><span style=\"color: black;\">\u0110\u00ea\u0309 l\u00e2\u0323p \u0111\u01b0\u01a1\u0323c t\u01a1\u0300 khai thu\u00ea\u0301 GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu, khi ta\u0323o d\u01b0\u0303 li\u00ea\u0323u k\u00ea\u0301 toa\u0301n NSD pha\u0309i cho\u0323n ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu:<\/span><\/em><\/span><\/p>\n<p style=\"padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\"><strong><em><span style=\"color: black;\"><img decoding=\"async\" class=\"img-size60\" style=\"width: 700px; max-width: 700px ! important; min-width: 518px ! important;\" src=\"\/2020\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_doanh_thu01.png&quot;\" alt=\"\" \/><\/span><\/em><\/strong><\/span><\/em><\/span><\/p>\n<p style=\"padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1: <span style=\"font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; color: black;\">H\u1ea1ch to\u00e1n thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li><span style=\"color: black; font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>B\u00e1n h\u00e0ng\\<\/strong>tab <strong>B\u00e1n h\u00e0ng<\/strong>.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Th\u00eam ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" style=\"width: 800px; max-width: 800px ! important; min-width: 592px ! important;\" src=\"\/2020\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_doanh_thu02.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">Sau khi khai b\u00e1o xong, nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">L\u01b0u \u00fd: <\/span><\/em><\/strong><em><span style=\"color: black;\">NSD ph\u1ea3i ch\u1ecdn <strong>Nh\u00f3m ng\u00e0nh ngh\u1ec1 <\/strong>th\u00ec ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng m\u1edbi \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra.<\/span><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\" style=\"font-family: inherit; font-size: inherit;\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: <span style=\"font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; color: black;\">L\u1eadp T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">1. L\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">T\u1ea1i ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, Ch\u1ecdn <strong>T\u1edd khai thu\u1ebf GTGT TT tr\u00ean doanh thu (04\/GTGT)<\/strong>.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">T\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00e8m theo.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size100\" src=\"\/2020\/wp-content\/uploads\/2019\/12\/SME2019_thue_GTGT_truc_tiep_tren_doanh_thu03.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li><span style=\"color: black; font-size: 12pt;\">Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>, xu\u1ea5t hi\u1ec7n giao di\u1ec7n chi ti\u1ebft t\u1edd khai thu\u1ebf GTGT d\u00e0nh cho ng\u01b0\u1eddi t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" style=\"border: 1px solid #bfbfbf; width: 800px; max-width: 800px ! important; min-width: 592px ! important;\" src=\"\/2020\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_doanh_thu04.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u l\u00ean b\u1ea3ng k\u00ea v\u00e0 t\u1edd khai. NSD c\u00f3 th\u1ec3 t\u1ef1 th\u00eam d\u00f2ng ho\u1eb7c x\u00f3a d\u00f2ng tr\u00ean B\u1ea3ng k\u00ea<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 nh\u1ea5n <strong>C\u1ea5t <\/strong>t\u1edd khai. T\u1ea1i \u0111\u00e2y, NSD in b\u00e1o c\u00e1o \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">2. L\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung<\/span><\/strong><\/span><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li><span style=\"color: black; font-size: 12pt;\">T\u1ea1i ph\u00e2n h\u1ec7 Thu\u1ebf, Ch\u1ecdn ch\u1ee9c n\u0103ng <strong><strong>T\u1edd khai thu\u1ebf GTGT TT tr\u00ean doanh thu (04\/GTGT).<\/strong><\/strong><\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Nh\u1eadp ng\u00e0y l\u1eadp b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size100\" src=\"\/2020\/wp-content\/uploads\/2019\/12\/SME2019_thue_GTGT_truc_tiep_tren_doanh_thu05.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li><span style=\"color: black; font-size: 12pt;\">Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>, xu\u1ea5t hi\u1ec7n giao di\u1ec7n chi ti\u1ebft t\u1edd khai thu\u1ebf b\u00f4\u0309 sung thu\u00ea\u0301 GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" style=\"width: 800px; max-width: 800px ! important; min-width: 592px ! important;\" src=\"\/2020\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_doanh_thu06.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Tab <strong>T\u1edd khai<\/strong>: ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1edd khai c\u0169 l\u00ean, NSD t\u1ef1 nh\u1eadp th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai b\u1ed5 sung.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Sau \u0111\u00f3, nh\u1ea5n <strong>T\u1ed5ng h\u1ee3p KHBS <\/strong>tr\u00ean thanh c\u00f4ng c\u1ee5, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00ean B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">N\u1ebfu ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" style=\"width: 800px; max-width: 800px ! important; min-width: 592px ! important;\" src=\"\/2020\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_doanh_thu07.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li><span style=\"color: black; font-size: 12pt;\">NSD nh\u1eadp th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c v\u00e0 nh\u1ea5n <strong>C\u1ea5t<\/strong>. T\u1ea1i \u0111\u00e2y, NSD in b\u00e1o c\u00e1o \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: black; font-size: 12pt;\"><strong><em>L\u01b0u \u00fd: <\/em><\/strong><em>\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, n\u1ebfu chi nh\u00e1nh n\u00e0o \u0111\u0103ng k\u00fd k\u00ea khai n\u1ed9p thu\u1ebf GTGT ri\u00eang th\u00ec qu\u00fd v\u1ecb v\u00e0o danh m\u1ee5c c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a chi nh\u00e1nh \u0111\u00f3, t\u00edch ch\u1ecdn<strong>&#8220;K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang&#8221;<\/strong>, khi \u0111\u00f3 chi nh\u00e1nh m\u1edbi c\u00f3 quy\u1ec1n l\u1eadp t\u1edd khai thu\u1ebf GTGT ri\u00eang cho chi nh\u00e1nh. Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT \u1edf t\u1ed5ng c\u00f4ng ty, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra c\u1ee7a c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn<strong>&#8220;K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang&#8221;<\/strong><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 14pt;\"><strong>4. L\u01b0u \u00fd<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>V\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, \u0111\u1ecbnh k\u1ef3 c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p. K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em><\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>V\u00e0o <strong>Nghi\u1ec7p v\u1ee5<\/strong>\\<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, khai b\u00e1o th\u00f4ng tin v\u1ec1 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (<strong>L\u01b0u \u00fd:<\/strong> kh\u00f4ng k\u00ea khai th\u00f4ng tin t\u1ea1i tab <strong>Thu\u1ebf<\/strong>)<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size90\" src=\"\/2020\/wp-content\/uploads\/2019\/12\/R39_xacdinh_thueGTGT_TT.jpg&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>Nh\u1ea5t <strong>C\u1ea5t <\/strong>\u0111\u1ec3 l\u01b0u l\u1ea1i ch\u1ee9ng t\u1eeb.<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\"><em>Ngo\u00e0i ra, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n b\u00fat to\u00e1n n\u1ed9p thu\u1ebf GTGT d\u01b0\u1edbi \u0111\u00e2y:<\/em><\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em><a href=\"nop_cac_loai_thue_khac_bang_tien_mat\" target=\"_blank\" rel=\"noopener noreferrer\">N\u1ed9p thu\u1ebf GTGT b\u1eb1ng ti\u1ec1n m\u1eb7t<\/a>.<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><a href=\"nopcacloaithuekhac_bangtienguinganhang\" target=\"_blank\" rel=\"noopener noreferrer\">N\u1ed9p thu\u1ebf GTGT b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/a>.<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: Ta\u0323i \u0111\u00e2y (Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim) 1. \u0110\u1ecbnh kho\u1ea3n 1. H\u1ea1ch to\u00e1n khi mua ha\u0300ng N\u1ee3 TK 152, 153, 156, 211, 213, 611&#8230;(Gia\u0301 tri\u0323 bao g\u00f4\u0300m ca\u0309 thu\u00ea\u0301 GTGT) C\u00f3 c\u00e1c TK 111, 112, 331&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0T\u1ed5ng&#8230;<\/p>\n","protected":false},"author":105,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-871","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/871","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\/105"}],"replies":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/comments?post=871"}],"version-history":[{"count":6,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/871\/revisions"}],"predecessor-version":[{"id":13684,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/871\/revisions\/13684"}],"wp:attachment":[{"href":"\/2020\/wp-json\/wp\/v2\/media?parent=871"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-category?post=871"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-tag?post=871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}