{"id":24591,"date":"2022-04-14T16:28:12","date_gmt":"2022-04-14T09:28:12","guid":{"rendered":"http:\/\/helpamis.misa.vn\/2022\/?post_type=ht_kb&#038;p=24591"},"modified":"2024-10-15T16:17:59","modified_gmt":"2024-10-15T09:17:59","slug":"thue-gtgt-theo-phuong-phap-khau-tru","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/thue-gtgt-theo-phuong-phap-khau-tru\/","title":{"rendered":"Thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n<\/strong><\/p>\n<blockquote><p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/r-X2uLMj7YE\" width=\"642\" height=\"360\" allowfullscreen=\"allowfullscreen\" data-mce-fragment=\"1\"><\/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\/194285464\" 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 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/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;<\/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 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331, 1332)<\/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 T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">2. X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u ra.<\/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 \u00a0T\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 33311\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT \u0111\u1ea7u ra<\/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<\/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 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 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 33311\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT \u0111\u1ea7u ra<\/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 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331, 1332) <\/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 mua h\u00e0ng, d\u1ecbch v\u1ee5 \u0111\u1ec3 ghi nh\u1eadn thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/li>\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 thu\u1ebf GTGT b\u00e1n ra<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">L\u1eadp t\u1edd khai thu\u1ebf GTGT<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Cu\u1ed1i k\u1ef3, th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/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\"><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: #d8d8d8;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>Mua h\u00e0ng\\<\/strong>tab<strong> Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong>.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Th\u00eam ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_theo_phuong_phap_khau_tru01.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><span style=\"color: black;\"> <em><br \/>\n<\/em><\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><em>1. NSD ph\u1ea3i ch\u1ecdn <strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong> th\u00ec ch\u1ee9ng t\u1eeb mua h\u00e0ng l\u1eadp ra m\u1edbi \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o<\/em><\/span><em><span style=\"color: black;\"><br \/>\n<\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">2. C\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean c\u00e1c ph\u00e2n h\u1ec7: <strong>Qu\u1ef9<\/strong>, <strong>Ng\u00e2n h\u00e0ng<\/strong>, <strong>T\u1ed5ng h\u1ee3p<\/strong>.<\/span><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/esign.misa.vn\/dang-ky-dung-thu\/?utm_source=helpsme&amp;utm_medium=banner&amp;utm_campaign=&amp;utm_content=&amp;utm_term=billing__esign\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-30399\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME.png\" alt=\"banner esign\" width=\"1200\" height=\"243\" srcset=\"\/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME.png 1200w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-700x142.png 700w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-800x162.png 800w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-768x156.png 768w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-50x10.png 50w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-60x12.png 60w, \/2022\/wp-content\/uploads\/2019\/12\/BANNER-ESIGN-TREN-HELP-SME-100x20.png 100w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<table class=\"TogglePanel\" style=\"font-family: inherit; font-size: inherit; height: 623px;\">\n<tbody>\n<tr style=\"height: 22px;\">\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8; height: 22px; width: 608.472px;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\" style=\"height: 601px;\">\n<td class=\"TogglePanel_Body\" style=\"height: 601px; width: 608.472px;\">\n<ul>\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.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_theo_phuong_phap_khau_tru02.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><span style=\"color: black;\"> <em>C\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra tr\u00ean c\u00e1c ph\u00e2n h\u1ec7: <strong>Qu\u1ef9<\/strong>, <strong>Ng\u00e2n h\u00e0ng<\/strong>, <strong>T\u1ed5ng h\u1ee3p<\/strong>.<\/em><\/span><\/span><\/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\" style=\"height: 2272px;\">\n<tbody>\n<tr style=\"height: 67px;\">\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8; height: 67px; width: 609.601px;\">\n<h5><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><strong>B\u01b0\u1edbc 3: L\u1eadp T\u1edd khai thu\u1ebf GTGT c\u00f9ng b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra<\/strong><\/span><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\" style=\"height: 2205px;\">\n<td class=\"TogglePanel_Body\" style=\"height: 2205px; width: 609.601px;\">\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn l\u1eadp t\u1edd khai thu\u1ebf theo m\u1eabu:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><strong>TT80-T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/strong> (M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 80) &#8211; \u00c1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2022.<\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Ho\u1eb7c<strong> TT26-T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT) <\/strong>(M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 26) <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Ho\u1eb7c <strong>TT119-T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/strong> (M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 119).<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, t\u00edch ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai thu\u1ebf GTGT, sau \u0111\u00f3 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25013\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_4.png\" alt=\"\" width=\"1158\" height=\"679\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_4.png 1158w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_4-700x410.png 700w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_4-800x469.png 800w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_4-768x450.png 768w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_4-50x29.png 50w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_4-60x35.png 60w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_4-100x59.png 100w\" sizes=\"auto, (max-width: 1158px) 100vw, 1158px\" \/><\/span><\/p>\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y th\u00f4ng tin l\u00ean t\u1edd khai v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo, tuy nhi\u00ean v\u1eabn cho s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Sau khi khai b\u00e1o v\u00e0 ki\u1ec3m tra th\u00f4ng tin tr\u00ean t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c, nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24904\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_PPKT_1.png\" alt=\"\" width=\"1155\" height=\"748\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_PPKT_1.png 1155w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_PPKT_1-700x453.png 700w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_PPKT_1-800x518.png 800w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_PPKT_1-768x497.png 768w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_PPKT_1-50x32.png 50w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_PPKT_1-60x39.png 60w, \/2022\/wp-content\/uploads\/2022\/04\/Thue-GTGT_PPKT_1-100x65.png 100w\" sizes=\"auto, (max-width: 1155px) 100vw, 1155px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">L\u01b0u \u00fd:<\/span><\/em><\/strong><\/span><\/p>\n<ul>\n<li><em>T\u1eeb <strong>MISA SME 2022 &#8211; R17<\/strong>, ph\u1ea7n m\u1ec1m b\u1ed5 sung th\u00eam c\u00e1c ch\u1ec9 ti\u00eau &#8220;T\u1ec9nh kh\u00e1c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh&#8221;,\u00a0 &#8220;CQT c\u1ea5p c\u1ee5c&#8221; v\u00e0 &#8220;CQT n\u01a1i n\u1ed9p&#8221; tr\u00ean form ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf theo HTKK \u0111\u1ed1i v\u1edbi c\u00e1c danh m\u1ee5c ng\u00e0nh ngh\u1ec1 sau:<\/em>\n<ul style=\"list-style-type: disc;\">\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li>Nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25015\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT.png\" alt=\"\" width=\"736\" height=\"258\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT.png 736w, \/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT-700x245.png 700w, \/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT-50x18.png 50w, \/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT-60x21.png 60w, \/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT-100x35.png 100w\" sizes=\"auto, (max-width: 736px) 100vw, 736px\" \/><\/p>\n<ul>\n<li><em>Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u1ed3ng th\u1eddi l\u1ea5y l\u00ean d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 theo N\u011051 v\u00e0 N\u0110123 tr\u00ean b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra.<\/em><\/li>\n<li><em>Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u m\u00e0 th\u00e1ng\/qu\u00fd \u0111\u00f3 c\u00f3 ph\u00e1t sinh H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/H\u0110 thay th\u1ebf kh\u00e1c k\u1ef3 v\u1edbi H\u0110 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/H\u0110 b\u1ecb thay th\u1ebf, ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/H\u0110 thay th\u1ebf\/H\u0110 h\u1ee7y l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra. Tuy nhi\u00ean, ph\u1ea7n m\u1ec1m v\u1eabn cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng <a href=\"https:\/\/helpsme.misa.vn\/2022\/kb\/cach-ke-khai-hoa-don-gtgt-khi-hoa-don-goc-hd-bi-dieu-chinh-thay-the-va-hoa-don-dieu-chinh-thay-the-phat-sinh-khac-ky\/\" target=\"_blank\" rel=\"noopener\">ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean b\u1ea3ng k\u00ea<\/a>.\u00a0<\/em><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><em>Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n n\u00e0o trong k\u1ef3 ch\u01b0a \u0111\u1ee7 th\u00f4ng tin th\u00ec ph\u1ea7n m\u1ec1m kh\u00f4ng l\u1ea5y l\u00ean b\u1ea3ng k\u00ea nh\u01b0ng c\u00f3 th\u00f4ng b\u00e1o cho NSD bi\u1ebft \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i. NSD s\u1eeda l\u1ea1i c\u00e1c th\u00f4ng tin c\u00f2n thi\u1ebfu r\u1ed3i s\u1eeda l\u1ea1i t\u1edd khai \u0111\u1ec3 ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 li\u1ec7u.<\/em><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><em>N\u1ebfu mu\u1ed1n l\u1eadp t\u1edd khai <span style=\"color: black; font-size: 12pt;\"><strong>TT26-T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT) <\/strong><\/span>cho m\u1ed7i ng\u00e0nh ngh\u1ec1 trong c\u00f9ng 1 k\u1ef3 t\u00ednh thu\u1ebf. Th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em>\n<ul style=\"list-style-type: square;\">\n<li><em>Ch\u1ecdn<strong> Danh m\u1ee5c ng\u00e0nh ngh\u1ec1<\/strong> t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i t\u1edd khai.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-18354\" src=\"\/2022\/wp-content\/uploads\/2021\/02\/r5_dmnn_02-700x596.png&quot;\" alt=\"\" width=\"700\" height=\"596\" srcset=\"\/2022\/wp-content\/uploads\/2021\/02\/r5_dmnn_02-700x596.png 700w, \/2022\/wp-content\/uploads\/2021\/02\/r5_dmnn_02-768x654.png 768w, \/2022\/wp-content\/uploads\/2021\/02\/r5_dmnn_02-50x43.png 50w, \/2022\/wp-content\/uploads\/2021\/02\/r5_dmnn_02-60x51.png 60w, \/2022\/wp-content\/uploads\/2021\/02\/r5_dmnn_02-100x85.png 100w, \/2022\/wp-content\/uploads\/2021\/02\/r5_dmnn_02.png 776w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><em>V\u1edbi t\u1edd khai l\u1eadp \u0111\u1ea7u ti\u00ean, c\u1ea7n <a href=\"\/2022\/kb\/cac_tien_ich_khi_lap_to_khai\/#2-3-chon-chung-tu-muon-lay-len-bang-ke\" target=\"_blank\" rel=\"noopener noreferrer\">ch\u1ecdn l\u1ea1i c\u00e1c ho\u00e1 \u0111\u01a1n mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea<\/a> t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c ch\u1ecdn<\/em><\/li>\n<li style=\"text-align: justify;\"><em>V\u1edbi c\u00e1c t\u1edd khai ti\u1ebfp theo: ch\u01b0\u01a1ng tr\u00ecnh ng\u1ea7m \u0111\u1ecbnh l\u1ea5y l\u00ean c\u00e1c ho\u00e1 \u0111\u01a1n ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ecdn v\u00e0o t\u1edd khai n\u00e0o tr\u01b0\u1edbc \u0111\u00f3. K\u1ebf to\u00e1n ch\u1ec9 vi\u1ec7c <a href=\"\/2022\/kb\/cac_tien_ich_khi_lap_to_khai\/#2-3-chon-chung-tu-muon-lay-len-bang-ke\">ch\u1ecdn l\u1ea1i ho\u00e1 \u0111\u01a1n l\u1ea5y l\u00ean t\u1edd khai<\/a> theo \u0111\u00fang ng\u00e0nh ngh\u1ec1 \u0111ang l\u1eadp.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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: #d8d8d8;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 4: Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/strong>.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, sau \u0111\u00f3 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd.<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size100\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/SME2019_thue_GTGT_theo_phuong_phap_khau_tru05.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong k\u1ef3 kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">Nh\u1ea5t <strong>C\u1ea5t<\/strong>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_theo_phuong_phap_khau_tru06.png&quot;\" alt=\"\" \/><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!-- AMIS aiMarketing Form Embed Code --><\/p>\n<div class=\"aimarketing-form-embed-code\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script render-for=\"fa6303cb-0e91-4a96-ad5a-c134e55cec4b\">\n                    globalThis.lzfr.renderExternalForm({formId: \"fa6303cb-0e91-4a96-ad5a-c134e55cec4b\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\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 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb N\u1ee3 TK 152, 153, 156, 211, 213, 611&#8230; N\u1ee3 TK 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-24591","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24591","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=24591"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24591\/revisions"}],"predecessor-version":[{"id":30493,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24591\/revisions\/30493"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=24591"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=24591"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=24591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}