{"id":23007,"date":"2022-02-09T09:54:02","date_gmt":"2022-02-09T02:54:02","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&p=23007"},"modified":"2024-10-15T17:05:22","modified_gmt":"2024-10-15T10:05:22","slug":"xuat-hoa-don-vua-co-mat-hang-giam-thue-vua-khong-giam-thue","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/xuat-hoa-don-vua-co-mat-hang-giam-thue-vua-khong-giam-thue\/","title":{"rendered":"T\u00f4i xu\u1ea5t b\u00e1n 2 m\u1eb7t h\u00e0ng, trong \u0111\u00f3 c\u00f3 1 lo\u1ea1i \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf, 1 lo\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf th\u00ec t\u00f4i ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?"},"content":{"rendered":"
1. N\u1ed9i dung<\/span><\/h6>\n

H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh d\u00e0nh cho \u0111\u01a1n v\u1ecb kinh doanh nhi\u1ec1u lo\u1ea1i m\u1eb7t h\u00e0ng, bao g\u1ed3m c\u1ea3 HHDV thu\u1ed9c v\u00e0 kh\u00f4ng thu\u1ed9c nh\u00f3m HHDV \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15, xu\u1ea5t b\u00e1n \u0111\u1ed3ng th\u1eddi cho b\u00ean mua.<\/p>\n

2. H\u01b0\u1edbng d\u1eabn<\/span><\/h6>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 4, \u0111i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/a><\/strong> quy \u0111\u1ecbnh: “4. C\u01a1 s\u1edf kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.”<\/em><\/p>\n

V\u00e0 \u0110i\u1ec1u 2, Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP<\/strong><\/a>,\u00a0 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a015\/2022\/N\u0110-CP<\/a> quy \u0111\u1ecbnh: \u201c4. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i ghi r\u00f5 thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

\"banner<\/a><\/p>\n\n\n\n
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2.1. V\u1edbi d\u1eef li\u1ec7u t\u00ednh thu\u1ebf GTGT theo PP kh\u1ea5u tr\u1eeb<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Khi c\u1ea7n l\u1eadp ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n \u0111\u1ed3ng th\u1eddi nhi\u1ec1u m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t kh\u00e1c nhau, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn xu\u1ea5t h\u00f3a \u0111\u01a1n theo 1 trong 2 c\u00e1ch sau:<\/p>\n

<\/span><\/span><\/p>\n
<\/div>\n
<\/span>C\u00e1ch 1: Xu\u1ea5t h\u00f3a \u0111\u01a1n theo m\u1eabu nhi\u1ec1u thu\u1ebf su\u1ea5t<\/div>
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K\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n k\u00ea \u0111\u1ea7y \u0111\u1ee7 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau theo m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u thu\u1ebf su\u1ea5t \u0111\u00e3 kh\u1edfi t\u1ea1o v\u00e0 l\u1ea5y v\u1ec1 t\u1eeb MISA meInvoice.<\/p>\n

==> Tham kh\u1ea3o c\u00e1ch kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u thu\u1ebf su\u1ea5t tr\u00ean meInvoice Web t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n

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<\/span>C\u00e1ch 2: Xu\u1ea5t ri\u00eang h\u00f3a \u0111\u01a1n cho t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t<\/div>
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  • Khi l\u1eadp ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n \u0111\u1ed3ng th\u1eddi nhi\u1ec1u m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t kh\u00e1c nhau (Bao g\u1ed3m: M\u1eb7t h\u00e0ng thu\u1ebf su\u1ea5t 8%, nh\u1eefng m\u1eb7t h\u00e0ng kh\u00e1c thu\u1ebf su\u1ea5t 10%, 5% ho\u1eb7c 0%)<\/em>, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o khi ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n

    \"\"<\/p>\n

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    • N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u thu\u1ebf su\u1ea5t, k\u1ebf to\u00e1n n\u00ean t\u00e1ch ri\u00eang m\u1ed7i lo\u1ea1i thu\u1ebf su\u1ea5t th\u00e0nh 1 h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP.<\/li>\n<\/ul>\n

      \"\"<\/p>\n<\/div><\/div>\n

      <\/div><\/span><\/span><\/p>\n\n\n\n
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      2.2. V\u1edbi d\u1eef li\u1ec7u t\u00ednh thu\u1ebf GTGT theo PP tr\u1ef1c ti\u1ebfp<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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      • N\u1ebfu \u0111\u01a1n v\u1ecb xu\u1ea5t b\u00e1n \u0111\u1ed3ng th\u1eddi nhi\u1ec1u m\u1eb7t h\u00e0ng c\u00f3 gi\u1ea3m thu\u1ebf v\u00e0 kh\u00f4ng gi\u1ea3m thu\u1ebf tr\u00ean c\u00f9ng 1 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o khi ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n

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        • Ch\u00ednh v\u00ec v\u1eady, ng\u01b0\u1eddi d\u00f9ng n\u00ean xu\u1ea5t ri\u00eang 1 h\u00f3a \u0111\u01a1n cho m\u1eb7t h\u00e0ng c\u00f3 gi\u1ea3m thu\u1ebf, 1 h\u00f3a \u0111\u01a1n cho m\u1eb7t h\u00e0ng kh\u00f4ng gi\u1ea3m thu\u1ebf, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/li>\n<\/ul>\n

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