{"id":22840,"date":"2022-01-27T17:35:47","date_gmt":"2022-01-27T10:35:47","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=22840"},"modified":"2022-01-27T17:49:53","modified_gmt":"2022-01-27T10:49:53","slug":"hach-toan-ghi-nhan-doanh-thu-tu-hoa-don-dau-ra-phat-hanh-tren-phan-mem-khac-ap-dung-theo-nq43-2022-qh15-tu-misa-sme-2022-r10-tro-ve-truoc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/hach-toan-ghi-nhan-doanh-thu-tu-hoa-don-dau-ra-phat-hanh-tren-phan-mem-khac-ap-dung-theo-nq43-2022-qh15-tu-misa-sme-2022-r10-tro-ve-truoc\/","title":{"rendered":"H\u1ea1ch to\u00e1n ghi nh\u1eadn doanh thu t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ph\u00e1t h\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c, \u00e1p d\u1ee5ng theo NQ43\/2022\/QH15 t\u1eeb MISA SME 2022 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc"},"content":{"rendered":"<h6>1. N\u1ed9i dung<\/h6>\n<p>H\u01b0\u1edbng d\u1eabn kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng MISA SME 2022 t\u1eeb R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc l\u1eadp \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo NQ43\/2022\/QH15 ph\u00e1t h\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c.<\/p>\n<h6>2. H\u01b0\u1edbng d\u1eabn<\/h6>\n<p>T\u1ea1i giao di\u1ec7n <a href=\"\/2022\/kb\/ban-hang\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/a>, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/p>\n<p><strong>2.1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong>:<\/p>\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\u00a0<strong>C\u1ea5t<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u1ea3nh b\u00e1o. L\u01b0u \u00fd nh\u1ea5n\u00a0<strong>No<\/strong>\u00a0\u0111\u1ec3 l\u1ea5y \u0111\u00fang s\u1ed1 thu\u1ebf v\u1ec1 h\u1ea1ch to\u00e1n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22849\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/lapctbanhang.png\" alt=\"\" width=\"895\" height=\"654\" srcset=\"\/2022\/wp-content\/uploads\/2022\/01\/lapctbanhang.png 895w, \/2022\/wp-content\/uploads\/2022\/01\/lapctbanhang-700x512.png 700w, \/2022\/wp-content\/uploads\/2022\/01\/lapctbanhang-800x585.png 800w, \/2022\/wp-content\/uploads\/2022\/01\/lapctbanhang-768x561.png 768w, \/2022\/wp-content\/uploads\/2022\/01\/lapctbanhang-50x37.png 50w, \/2022\/wp-content\/uploads\/2022\/01\/lapctbanhang-60x44.png 60w, \/2022\/wp-content\/uploads\/2022\/01\/lapctbanhang-100x73.png 100w\" sizes=\"auto, (max-width: 895px) 100vw, 895px\" \/><\/p>\n<p><strong>2.2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ng\u01b0\u1eddi d\u00f9ng t\u1ef1 h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m b\u1eb1ng c\u00e1ch t\u1ea1o 1 m\u1eb7t h\u00e0ng \u201cGi\u1ea3m thu\u1ebf GTGT\u201d trong <strong>Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20170\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/thue-2-700x210.png\" alt=\"\" width=\"700\" height=\"210\" \/><\/p>\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:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><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><\/p>\n<p style=\"padding-left: 40px;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20171\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/thue-3-700x524.jpg\" alt=\"\" width=\"700\" height=\"524\" \/><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><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><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20172\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/thue-4-700x524.jpg\" alt=\"\" width=\"700\" height=\"524\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung H\u01b0\u1edbng d\u1eabn kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng MISA SME 2022 t\u1eeb R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc l\u1eadp \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo NQ43\/2022\/QH15 ph\u00e1t h\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c. 2. H\u01b0\u1edbng d\u1eabn T\u1ea1i giao di\u1ec7n l\u1eadp&#8230;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2588],"ht-kb-tag":[],"class_list":["post-22840","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/22840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=22840"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/22840\/revisions"}],"predecessor-version":[{"id":22850,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/22840\/revisions\/22850"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=22840"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=22840"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=22840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}