{"id":20163,"date":"2022-01-25T16:00:42","date_gmt":"2022-01-25T09:00:42","guid":{"rendered":"\/2021\/?post_type=ht_kb&#038;p=20163"},"modified":"2023-06-08T16:55:34","modified_gmt":"2023-06-08T09:55:34","slug":"xuat-hddt-giam-thue-gtgt-theo-nq43-cho-khach-hang-dang-su-dung-misa-sme-2021-tro-ve-truoc","status":"publish","type":"ht_kb","link":"\/2021\/kb\/xuat-hddt-giam-thue-gtgt-theo-nq43-cho-khach-hang-dang-su-dung-misa-sme-2021-tro-ve-truoc\/","title":{"rendered":"Xu\u1ea5t H\u0110\u0110T gi\u1ea3m thu\u1ebf GTGT theo NQ43 cho kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng MISA SME 2021 tr\u1edf v\u1ec1 tr\u01b0\u1edbc"},"content":{"rendered":"<h6 id=\"1-noi-dung\"><span style=\"font-size: 14pt;\">1. N\u1ed9i dung<\/span><\/h6>\n<p>Ng\u00e0y 11\/01\/2022, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-quyet-43-2022-QH15-chinh-sach-tai-khoa-tien-te-phuc-hoi-phat-trien-kinh-te-xa-hoi-500776.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 43\/2022\/QH15<\/a> v\u00e0 ng\u00e0y 28\/01\/2022, ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh <a href=\"https:\/\/luatvietnam.vn\/chinh-sach\/nghi-dinh-15-2022-nd-cp-216379-d1.html\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/a> c\u0103n c\u1ee9 theo NQ43 v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i, trong \u0111\u00f3 n\u1ed5i b\u1eadt l\u00e0 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT trong n\u0103m 2022.<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong>: C\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% (c\u00f2n 8%), tr\u1eeb m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau: <em>vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kim lo\u1ea1i, s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (kh\u00f4ng k\u1ec3 khai th\u00e1c than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m ho\u00e1 ch\u1ea5t, s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/em><\/li>\n<li><strong>Ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng<\/strong>:\n<ul style=\"list-style-type: disc;\">\n<li><strong><em>\u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf GTGT theo PP kh\u1ea5u tr\u1eeb:<\/em><\/strong>\u00a0Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% (c\u00f2n 8%).<\/li>\n<li><strong><em>\u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf GTGT theo PP t\u00ednh t\u1ef7 l\u1ec7 % tr\u00ean doanh thu:\u00a0<\/em><\/strong>Gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h6 id=\"1-noi-dung\"><span style=\"font-size: 14pt;\">2. Gi\u1ea3i ph\u00e1p<\/span><\/h6>\n<ul>\n<li><strong>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ti\u1ec7n d\u1ee5ng v\u00e0 \u0111\u01a1n gi\u1ea3n nh\u1ea5t<\/strong>: K\u00ednh m\u1eddi qu\u00fd kh\u00e1ch h\u00e0ng n\u00e2ng c\u1ea5p l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t MISA SME 2022 R11 tr\u1edf \u0111i ho\u1eb7c AMIS k\u1ebf to\u00e1n <em>(Qu\u00fd kh\u00e1ch h\u00e0ng vui l\u00f2ng \u0111\u1ec3 l\u1ea1i th\u00f4ng tin \u0111\u1ec3 MISA h\u1ed7 tr\u1ee3 n\u00e2ng c\u1ea5p &#8211; <strong><a href=\"https:\/\/forms.gle\/Sd8p6kTABy4VZDYC9\" target=\"_blank\" rel=\"noopener\">\u0110\u0103ng k\u00fd ngay<\/a><\/strong>).<\/em><\/li>\n<li>N\u1ebfu kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng c\u00e1c phi\u00ean b\u1ea3n MISA SME c\u0169 th\u00ec MISA v\u1eabn \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c, tuy nhi\u00ean c\u00e1ch \u0111\u00e1p \u1ee9ng kh\u00f4ng thu\u1eadn ti\u1ec7n b\u1eb1ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>C\u00e1ch 1: <\/strong><em>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean \u1ee9ng d\u1ee5ng MISA meInvoice, sau \u0111\u00f3 h\u00f3a \u0111\u01a1n l\u1ea5y xu\u1ed1ng h\u1ea1ch to\u00e1n, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi k<\/em><em>h\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n SME2019 &#8211; R5 tr\u1edf l\u00ean, SME2020, SME2021 v\u00e0 xu\u1ea5t H\u0110\u0110T theo N\u011051, TT32.<\/em><\/li>\n<li><strong>C\u00e1ch 2: <\/strong><em>L\u1eadp ch\u1ee9ng t\u1eeb d\u01b0\u1edbi MISA SME v\u00e0 s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng meInvoice Desktop, s\u1eeda l\u1ea1i th\u00f4ng tin \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n; \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi k<\/em><em>h\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng c\u00e1c phi\u00ean b\u1ea3n SME2015, SME2017, SME2019, SME 2020, SME2021 v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123, ho\u1eb7c theo Ngh\u1ecb \u0111\u1ecbnh 51.\u00a0\u00a0<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h6 id=\"1-noi-dung\"><strong><span style=\"font-size: 14pt;\">3. H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/h6>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1ch 1: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean \u1ee9ng d\u1ee5ng MISA meInvoice v\u00e0 l\u1ea5y xu\u1ed1ng SME h\u1ea1ch to\u00e1n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/6dcA-7FBgTE\" width=\"625\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p><strong>B\u01b0\u1edbc 1: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean \u1ee9ng d\u1ee5ng MISA meInvoice<\/strong><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 78\/2021\/TT-BTC: Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<strong><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/huong-dan-ap-dung-giam-tien-thue-gtgt-theo-nghi-quyet-43-2022-qh15\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 32\/2011\/TT-BTC: Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<strong><a href=\"https:\/\/help.meinvoice.vn\/kb\/phat-hanh-hoa-don-giam-tien-thue-gtgt-theo-nghi-quyet-43-2022-qh15\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2: Tr\u00ean SME, ng\u01b0\u1eddi d\u00f9ng v\u00e0o ph\u00e2n h\u1ec7 <em>B\u00e1n h\u00e0ng<\/em>\\Tab <em>\u0110\u1ec1 ngh\u1ecb ghi nh\u1eadn doanh thu<\/em> l\u1ea5y h\u00f3a \u0111\u01a1n v\u1ec1 h\u1ea1ch to\u00e1n. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2021\/kb\/de_nghi_ghi_nhan_doanh_thu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3: M\u1ed9t s\u1ed1 l\u01b0u \u00fd h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 gi\u1ea3m thu\u1ebf GTGT<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\"><strong>1.<\/strong> <\/span><strong><span style=\"text-decoration: underline;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span>: <\/strong>H\u1ea1ch to\u00e1n v\u00e0o thu\u1ebf su\u1ea5t 10% v\u00e0 s\u1eeda l\u1ea1i ti\u1ec1n thu\u1ebf GTGT l\u00e0 s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng sau gi\u1ea3m 2%<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20169\" src=\"\/2021\/wp-content\/uploads\/2022\/01\/thue--700x387.png\" alt=\"\" width=\"700\" height=\"387\" srcset=\"\/2021\/wp-content\/uploads\/2022\/01\/thue--700x387.png 700w, \/2021\/wp-content\/uploads\/2022\/01\/thue--800x442.png 800w, \/2021\/wp-content\/uploads\/2022\/01\/thue--768x425.png 768w, \/2021\/wp-content\/uploads\/2022\/01\/thue--50x28.png 50w, \/2021\/wp-content\/uploads\/2022\/01\/thue--60x33.png 60w, \/2021\/wp-content\/uploads\/2022\/01\/thue--100x55.png 100w, \/2021\/wp-content\/uploads\/2022\/01\/thue-.png 899w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><strong><span style=\"text-decoration: underline;\">2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span>: <\/strong>Ng\u01b0\u1eddi d\u00f9ng t\u1ef1 h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m.<\/p>\n<ul>\n<li>T\u1ea1o 1 m\u1eb7t h\u00e0ng &#8220;Gi\u1ea3m thu\u1ebf GTGT&#8221; trong <strong>Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20170\" src=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-2-700x210.png\" alt=\"\" width=\"700\" height=\"210\" srcset=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-2-700x210.png 700w, \/2021\/wp-content\/uploads\/2022\/01\/thue-2-50x15.png 50w, \/2021\/wp-content\/uploads\/2022\/01\/thue-2-60x18.png 60w, \/2021\/wp-content\/uploads\/2022\/01\/thue-2-100x30.png 100w, \/2021\/wp-content\/uploads\/2022\/01\/thue-2.png 748w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c sinh ra, ch\u1ecdn th\u00eam d\u00f2ng m\u1eb7t h\u00e0ng Gi\u1ea3m thu\u1ebf GTGT, t\u1ef1 t\u00ednh thu\u1ebf GTGT gi\u1ea3m = Th\u00e0nh ti\u1ec1n * T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u01b0\u01a1ng \u1ee9ng * 20%, theo 1 trong 2 c\u00e1ch sau:\n<ul style=\"list-style-type: disc;\">\n<li><em>C\u00e1ch 1: H\u1ea1ch to\u00e1n TK c\u00f4ng n\u1ee3 33311, TK doanh thu 131\/111\/112\u2026 (t\u00f9y theo ghi nh\u1eadn n\u1ee3 hay thu ti\u1ec1n ngay), nh\u1eadp s\u1ed1 ti\u1ec1n gi\u1ea3m v\u00e0o c\u1ed9t th\u00e0nh ti\u1ec1n<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20171\" src=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-3-700x524.jpg\" alt=\"\" width=\"700\" height=\"524\" srcset=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-3-700x524.jpg 700w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-800x599.jpg 800w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-768x575.jpg 768w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-50x37.jpg 50w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-60x45.jpg 60w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-100x75.jpg 100w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3.jpg 1023w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><br \/>\n<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><em>C\u00e1ch 2: H\u1ea1ch to\u00e1n TK c\u00f4ng n\u1ee3\/chi ph\u00ed gi\u1ed1ng h\u00e0ng h\u00f3a, nh\u1eadp s\u1ed1 ti\u1ec1n thu\u1ebf gi\u1ea3m v\u00e0o c\u1ed9t ti\u1ec1n chi\u1ebft kh\u1ea5u, TK chi\u1ebft kh\u1ea5u t\u01b0\u01a1ng \u1ee9ng d\u00f2ng s\u1eeda l\u1ea1i 33311<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20172\" src=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-4-700x524.jpg\" alt=\"\" width=\"700\" height=\"524\" srcset=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-4-700x524.jpg 700w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-800x598.jpg 800w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-768x575.jpg 768w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-50x37.jpg 50w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-60x45.jpg 60w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-100x75.jpg 100w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4.jpg 1024w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1ch 2: L\u1eadp ch\u1ee9ng t\u1eeb d\u01b0\u1edbi SME v\u00e0 l\u00ean meIvoice Desktop \u0111\u1ec3 ph\u00e1t h\u00e0nh<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/o-R7AKHTkMY\" width=\"625\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> <strong>L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1ea1i SME<\/strong><\/p>\n<ul>\n<li><span style=\"text-decoration: underline;\"><strong>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong>:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i c\u1ed9t thu\u1ebf su\u1ea5t, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn lo\u1ea1i thu\u1ebf su\u1ea5t 10% v\u00e0 t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf GTGT=Th\u00e0nh ti\u1ec1n * 8%<\/li>\n<li>Khi nh\u1ea5n <strong>C\u1ea5t<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u1ea3nh b\u00e1o. L\u01b0u \u00fd nh\u1ea5n <strong>No<\/strong> \u0111\u1ec3 l\u1ea5y \u0111\u00fang s\u1ed1 thu\u1ebf v\u1ec1 h\u1ea1ch to\u00e1n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20174\" src=\"\/2021\/wp-content\/uploads\/2022\/01\/thu-5-700x513.jpg\" alt=\"\" width=\"700\" height=\"513\" srcset=\"\/2021\/wp-content\/uploads\/2022\/01\/thu-5-700x513.jpg 700w, \/2021\/wp-content\/uploads\/2022\/01\/thu-5-800x586.jpg 800w, \/2021\/wp-content\/uploads\/2022\/01\/thu-5-768x563.jpg 768w, \/2021\/wp-content\/uploads\/2022\/01\/thu-5-50x37.jpg 50w, \/2021\/wp-content\/uploads\/2022\/01\/thu-5-60x44.jpg 60w, \/2021\/wp-content\/uploads\/2022\/01\/thu-5-100x73.jpg 100w, \/2021\/wp-content\/uploads\/2022\/01\/thu-5.jpg 1022w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li><strong><span style=\"text-decoration: underline;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span>: <\/strong>Ng\u01b0\u1eddi d\u00f9ng t\u1ef1 h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m.\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1o 1 m\u1eb7t h\u00e0ng &#8220;Gi\u1ea3m thu\u1ebf GTGT&#8221; trong <strong>Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20170\" src=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-2-700x210.png\" alt=\"\" width=\"700\" height=\"210\" srcset=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-2-700x210.png 700w, \/2021\/wp-content\/uploads\/2022\/01\/thue-2-50x15.png 50w, \/2021\/wp-content\/uploads\/2022\/01\/thue-2-60x18.png 60w, \/2021\/wp-content\/uploads\/2022\/01\/thue-2-100x30.png 100w, \/2021\/wp-content\/uploads\/2022\/01\/thue-2.png 748w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c sinh ra, ch\u1ecdn th\u00eam d\u00f2ng m\u1eb7t h\u00e0ng Gi\u1ea3m thu\u1ebf GTGT, t\u1ef1 t\u00ednh thu\u1ebf GTGT gi\u1ea3m = Th\u00e0nh ti\u1ec1n * T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u01b0\u01a1ng \u1ee9ng * 20%, theo 1 trong 2 c\u00e1ch sau:\n<ul style=\"list-style-type: circle;\">\n<li><em><span style=\"text-decoration: underline;\">C\u00e1ch 1<\/span>: H\u1ea1ch to\u00e1n TK c\u00f4ng n\u1ee3 33311, TK doanh thu 131\/111\/112\u2026 (t\u00f9y theo ghi nh\u1eadn n\u1ee3 hay thu ti\u1ec1n ngay), nh\u1eadp s\u1ed1 ti\u1ec1n gi\u1ea3m v\u00e0o c\u1ed9t th\u00e0nh ti\u1ec1n<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20171\" src=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-3-700x524.jpg\" alt=\"\" width=\"700\" height=\"524\" srcset=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-3-700x524.jpg 700w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-800x599.jpg 800w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-768x575.jpg 768w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-50x37.jpg 50w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-60x45.jpg 60w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3-100x75.jpg 100w, \/2021\/wp-content\/uploads\/2022\/01\/thue-3.jpg 1023w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><em><span style=\"text-decoration: underline;\">C\u00e1ch 2<\/span>: H\u1ea1ch to\u00e1n TK c\u00f4ng n\u1ee3\/chi ph\u00ed gi\u1ed1ng h\u00e0ng h\u00f3a, nh\u1eadp s\u1ed1 ti\u1ec1n thu\u1ebf gi\u1ea3m v\u00e0o c\u1ed9t ti\u1ec1n chi\u1ebft kh\u1ea5u, TK chi\u1ebft kh\u1ea5u t\u01b0\u01a1ng \u1ee9ng d\u00f2ng s\u1eeda l\u1ea1i 33311<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20172\" src=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-4-700x524.jpg\" alt=\"\" width=\"700\" height=\"524\" srcset=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-4-700x524.jpg 700w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-800x598.jpg 800w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-768x575.jpg 768w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-50x37.jpg 50w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-60x45.jpg 60w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4-100x75.jpg 100w, \/2021\/wp-content\/uploads\/2022\/01\/thue-4.jpg 1024w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: Xu\u1ea5t h\u00f3a \u0111\u01a1n theo NQ43 tr\u00ean meInvoice<\/strong><\/p>\n<p>MeInvoice \u0111\u00e1p \u1ee9ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c phi\u00ean b\u1ea3n MISA SME 2015, 2017, 2019, 2020, 2021, 2022<\/p>\n<p><strong><span style=\"text-decoration: underline;\">C\u00e1ch th\u1ef1c hi\u1ec7n:<\/span><\/strong><\/p>\n<p><em>L\u1ea5y d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n t\u1eeb ph\u1ea7n m\u1ec1m SME sang meInvoice. Sau \u0111\u00f3, ng\u01b0\u1eddi d\u00f9ng ti\u1ebfp t\u1ee5c xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT tr\u00ean MISA meInvoice Desktop.<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb xu\u1ea5t h\u00f3a \u0111\u01a1n theo N\u011051: Tham kh\u1ea3o v\u00e0 th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/help.meinvoice.vn\/kb\/don-vi-su-dung-sme-phien-ban-2021-tro-ve-truoc-phat-hanh-hoa-don-ap-dung-nghi-quyet-43-2022-qh15\/?fbclid=IwAR2qFglZoQ9bCD6H43JQKCueoGcr2Z8qFY56EUgdCU1QJys1RY5KmPVwSU8\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<li>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb xu\u1ea5t h\u00f3a \u0111\u01a1n theo N\u0110123: Tham kh\u1ea3o v\u00e0 th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/tich-hop-voi-phan-mem-sme-phien-ban-2021-tro-ve-truoc-de-phat-hanh-hoa-don-ap-dung-nghi-quyet-43-2022-qh15\/?fbclid=IwAR0r3xLZEgl5Hdx9WRNp-pHMCWRqqsWUCr8TQtg_CYVDYf742c41rnI6xoc\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: <\/em><em>T\u1ea1i giao di\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n tr\u00ean meInvoice Desktop<\/em><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u0110\u1ed1i v\u1edbi H\u00f3a \u0111\u01a1n GTGT: <em>S\u1eeda\u00a0<strong>% thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/strong>\u00a0th\u00e0nh\u00a0<strong>8%<\/strong>\u00a0\u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ngh\u1ecb quy\u1ebft 43\/2022\/QH15<\/em><\/li>\n<li>\u0110\u1ed1i v\u1edbi H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng:\u00a0<em>X\u00f3a d\u00f2ng h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m. Sau \u0111\u00f3, t\u00edch ch\u1ecdn <strong>\u00c1p d\u1ee5ng ngh\u1ecb quy\u1ebft 43\/2022\/QH15 <\/strong>v\u00e0 nh\u1eadp s\u1ed1 ti\u1ec1n <strong>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m<\/strong><\/em><\/li>\n<\/ul>\n<\/div><\/div>\n<span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung Ng\u00e0y 11\/01\/2022, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua\u00a0Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 v\u00e0 ng\u00e0y 28\/01\/2022, ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP c\u0103n c\u1ee9 theo NQ43 v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i, trong \u0111\u00f3&#8230;<\/p>\n","protected":false},"author":120,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2588,2631],"ht-kb-tag":[],"class_list":["post-20163","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/20163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2021\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/users\/120"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=20163"}],"version-history":[{"count":4,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/20163\/revisions"}],"predecessor-version":[{"id":20756,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/20163\/revisions\/20756"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=20163"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=20163"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=20163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}