{"id":2095,"date":"2018-12-25T17:58:23","date_gmt":"2018-12-25T10:58:23","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2095"},"modified":"2023-05-30T09:54:46","modified_gmt":"2023-05-30T02:54:46","slug":"lamthenao_delensotienvanglai_lentokhaithuegtgtvaphulucpl01-5","status":"publish","type":"ht_kb","link":"\/2021\/kb\/lamthenao_delensotienvanglai_lentokhaithuegtgtvaphulucpl01-5\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 s\u1ed1 ti\u1ec1n Thu\u1ebf v\u00e3ng lai l\u00ean t\u1edd khai thu\u1ebf GTGT, ph\u1ee5 l\u1ee5c  PL01-5\/GTT \u0111\u1ec3 khai thu\u1ebf Th\u00f4ng t\u01b0 26\/2015\/TT-BTC?"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<p><span style=\"font-size: 12pt;\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf v\u00e3ng l\u1ea1i ngo\u1ea1i t\u1ec9nh &#8211; t\u1edd khai m\u1eabu 05\/GTGT v\u00e0 Ph\u1ee5 l\u1ee5c 01-5\/GTGT:<\/span><br \/>\n<span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1<\/strong>: <strong>L\u1eadp t\u1edd khai m\u1eabu 05\/GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo th\u00e1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh ph\u1ea3i n\u1ed9p trong k\u1ef3.<\/strong><br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">K\u1ebf to\u00e1n l\u1eadp t\u1edd khai <strong>05\/GTGT<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m <strong>HTKK<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u1edd khai \u0111\u01b0\u1ee3c n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh doanh thu. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong th\u00e1ng, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd k\u00ea khai theo th\u00e1ng v\u1edbi chi c\u1ee5c thu\u1ebf.<br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT v\u00e3ng lai ngo\u1ea1i t\u1ec9nh<br \/>\n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">N\u1ebfu ch\u1ee7 \u0111\u1ea7u t\u01b0 thanh to\u00e1n h\u1ed9:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 33311<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 131<\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u0110\u01a1n v\u1ecb t\u1ef1 mang ti\u1ec1n \u0111i n\u1ed9p thu\u1ebf cho quan thu\u1ebf t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh c\u00f4ng t\u00ecnh \u1edf t\u1ec9nh kh\u00e1c:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 33311<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112<\/p>\n<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3: L\u1eadp ph\u1ee5 l\u1ee5c 01-5\/GTGT tr\u00ean ph\u1ea7n m\u1ec1m <\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">L\u1eadp t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT), t\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c <strong>PL01-5\/GTGT<\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15415 size-full\" src=\"\/2021\/wp-content\/uploads\/2018\/12\/5.1-2.png&quot;\" alt=\"\" width=\"1005\" height=\"597\" srcset=\"\/2021\/wp-content\/uploads\/2018\/12\/5.1-2.png 1005w, \/2021\/wp-content\/uploads\/2018\/12\/5.1-2-700x416.png 700w, \/2021\/wp-content\/uploads\/2018\/12\/5.1-2-800x475.png 800w, \/2021\/wp-content\/uploads\/2018\/12\/5.1-2-768x456.png 768w, \/2021\/wp-content\/uploads\/2018\/12\/5.1-2-50x30.png 50w, \/2021\/wp-content\/uploads\/2018\/12\/5.1-2-60x36.png 60w, \/2021\/wp-content\/uploads\/2018\/12\/5.1-2-100x59.png 100w\" sizes=\"auto, (max-width: 1005px) 100vw, 1005px\" \/><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">T\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 nh\u1eadp tay th\u00f4ng tin c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb <\/span><span style=\"font-size: 12pt;\">n\u1ed9p ti\u1ec1n thu\u1ebf GTGT li\u00ean quan t\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n <\/span><span style=\"font-size: 12pt;\">h\u00e0ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh l\u00ean tab <strong>PL01-5\/GTGT<\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15419 size-full\" src=\"\/2021\/wp-content\/uploads\/2018\/12\/5.2-2.png&quot;\" alt=\"\" width=\"1011\" height=\"407\" srcset=\"\/2021\/wp-content\/uploads\/2018\/12\/5.2-2.png 1011w, \/2021\/wp-content\/uploads\/2018\/12\/5.2-2-700x282.png 700w, \/2021\/wp-content\/uploads\/2018\/12\/5.2-2-800x322.png 800w, \/2021\/wp-content\/uploads\/2018\/12\/5.2-2-768x309.png 768w, \/2021\/wp-content\/uploads\/2018\/12\/5.2-2-50x20.png 50w, \/2021\/wp-content\/uploads\/2018\/12\/5.2-2-60x24.png 60w, \/2021\/wp-content\/uploads\/2018\/12\/5.2-2-100x40.png 100w\" sizes=\"auto, (max-width: 1011px) 100vw, 1011px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>C\u1ea5t<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u1edf d\u00f2ng <strong>T\u1ed5ng c\u1ed9ng<\/strong> tr\u00ean tab <strong>PL01-5\/GTGT<\/strong> l\u00ean ch\u1ec9 ti\u00eau <strong>39 <\/strong>(Thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ngo\u1ea1i t\u1ec9nh) tr\u00ean t\u1edd khai.<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15418 size-full\" src=\"\/2021\/wp-content\/uploads\/2018\/12\/5.3-1.png&quot;\" alt=\"\" width=\"912\" height=\"630\" srcset=\"\/2021\/wp-content\/uploads\/2018\/12\/5.3-1.png 912w, \/2021\/wp-content\/uploads\/2018\/12\/5.3-1-700x484.png 700w, \/2021\/wp-content\/uploads\/2018\/12\/5.3-1-800x553.png 800w, \/2021\/wp-content\/uploads\/2018\/12\/5.3-1-768x531.png 768w, \/2021\/wp-content\/uploads\/2018\/12\/5.3-1-50x35.png 50w, \/2021\/wp-content\/uploads\/2018\/12\/5.3-1-60x41.png 60w, \/2021\/wp-content\/uploads\/2018\/12\/5.3-1-100x69.png 100w\" sizes=\"auto, (max-width: 912px) 100vw, 912px\" \/><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf v\u00e3ng l\u1ea1i ngo\u1ea1i t\u1ec9nh &#8211; t\u1edd khai m\u1eabu 05\/GTGT v\u00e0 Ph\u1ee5 l\u1ee5c 01-5\/GTGT: B\u01b0\u1edbc 1: L\u1eadp t\u1edd khai m\u1eabu 05\/GTGT theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo th\u00e1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh ph\u1ea3i n\u1ed9p trong k\u1ef3. K\u1ebf to\u00e1n l\u1eadp t\u1edd&#8230;<\/p>\n","protected":false},"author":113,"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-2095","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":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2095","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\/113"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=2095"}],"version-history":[{"count":3,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2095\/revisions"}],"predecessor-version":[{"id":20676,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2095\/revisions\/20676"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=2095"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=2095"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=2095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}