{"id":24595,"date":"2022-04-14T16:29:17","date_gmt":"2022-04-14T09:29:17","guid":{"rendered":"http:\/\/helpamis.misa.vn\/2022\/?post_type=ht_kb&#038;p=24595"},"modified":"2022-05-10T15:44:59","modified_gmt":"2022-05-10T08:44:59","slug":"thue-gtgt-truc-tiep-tren-doanh-thu","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/thue-gtgt-truc-tiep-tren-doanh-thu\/","title":{"rendered":"Thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu"},"content":{"rendered":"<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;\"><span style=\"font-size: 14pt;\">Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n<\/span><br \/>\n<\/span><\/strong><\/span><\/p>\n<blockquote style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\"><p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/qzGPY5I0NxQ\" width=\"642\" height=\"360\" allowfullscreen=\"allowfullscreen\"><\/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\/194286164\" 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 khi mua ha\u0300ng<\/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;(Gia\u0301 tri\u0323 bao g\u00f4\u0300m ca\u0309 thu\u00ea\u0301 GTGT)<\/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 \u00a0 \u00a0T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">2. Ha\u0323ch toa\u0301n khi ba\u0301n ha\u0300ng<\/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 \u00a0 \u00a0 T\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 511, 512&#8230;<\/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 pha\u0309i n\u00f4\u0323p 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 511 <\/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 \u00a0 \u00a0 Thu\u1ebf GTGT pha\u0309i n\u00f4\u0323p<\/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 b\u00e1n ra \u0111\u1ec3 ghi nh\u1eadn doanh thu (bao g\u00f4\u0300m ca\u0309 thu\u1ebf GTGT)<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Cu\u1ed1i k\u1ef3, l\u00e2\u0323p t\u01a1\u0300 khai thu\u1ebf GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu va\u0300 ha\u0323ch toa\u0301n thu\u00ea\u0301 GTGT pha\u0309i n\u00f4\u0323p<\/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\">\n<p style=\"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><em><span style=\"color: black;\">L\u01b0u \u00fd: <\/span><\/em><\/strong><em><span style=\"color: black;\">\u0110\u00ea\u0309 l\u00e2\u0323p \u0111\u01b0\u01a1\u0323c t\u01a1\u0300 khai thu\u00ea\u0301 GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu, khi ta\u0323o d\u01b0\u0303 li\u00ea\u0323u k\u00ea\u0301 toa\u0301n NSD pha\u0309i cho\u0323n ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu:<\/span><\/em><\/span><\/p>\n<p style=\"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;\"><em><span style=\"color: black;\"><strong><em><span style=\"color: black;\"><img decoding=\"async\" class=\"img-size60\" style=\"width: 700px; max-width: 700px ! important; min-width: 518px ! important;\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_doanh_thu01.png&quot;\" alt=\"\" \/><\/span><\/em><\/strong><\/span><\/em><\/span><\/p>\n<p style=\"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=\"color: black; 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: <span style=\"font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; color: black;\">H\u1ea1ch to\u00e1n thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\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 ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" style=\"width: 800px; max-width: 800px ! important; min-width: 592px ! important;\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_doanh_thu02.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><em><span style=\"color: black;\">NSD ph\u1ea3i ch\u1ecdn <strong>Nh\u00f3m ng\u00e0nh ngh\u1ec1 <\/strong>th\u00ec ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng m\u1edbi \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra.<\/span><\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\" style=\"font-family: inherit; font-size: inherit;\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: <span style=\"font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; color: black;\">L\u1eadp T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">1. L\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u<\/span><\/strong><\/span><\/p>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Thu\u1ebf<\/strong>, ch\u1ecdn l\u1eadp t\u1edd khai thu\u1ebf theo m\u1eabu:\n<ul style=\"list-style-type: disc;\">\n<li><strong>TT80-T\u1edd khai thu\u1ebf GTGT TT (04\/GTGT)<\/strong>\u00a0(M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 80) \u2013 \u00c1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2022.<\/li>\n<li>Ho\u1eb7c\u00a0<strong>TT156-T\u1edd khai thu\u1ebf GTGT TT (04\/GTGT)<\/strong> (M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 156).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25224\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1.png\" alt=\"\" width=\"1390\" height=\"715\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1.png 1390w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-700x360.png 700w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-800x412.png 800w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-768x395.png 768w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-50x26.png 50w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-60x31.png 60w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-100x51.png 100w\" sizes=\"auto, (max-width: 1390px) 100vw, 1390px\" \/><\/span><\/p>\n<ul>\n<li>Ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y:<\/li>\n<\/ul>\n<p><iframe loading=\"lazy\" title=\"vimeo-player\" src=\"\/\/player.vimeo.com\/video\/527094368?title=0&amp;amp;byline=0\" width=\"640\" height=\"360\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">2. L\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung<\/span><\/strong><\/span><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li>Thi\u1ebft l\u1eadp k\u1ef3 k\u00ea khai b\u1ed5 sung<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25223\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04.png\" alt=\"\" width=\"1390\" height=\"715\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04.png 1390w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-700x360.png 700w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-800x412.png 800w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-768x395.png 768w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-50x26.png 50w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-60x31.png 60w, \/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-100x51.png 100w\" sizes=\"auto, (max-width: 1390px) 100vw, 1390px\" \/><\/span><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Tab <strong>T\u1edd khai<\/strong>: ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1edd khai c\u0169 l\u00ean, NSD t\u1ef1 nh\u1eadp th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai b\u1ed5 sung.<\/span><\/li>\n<li>Nh\u1ea5n\u00a0<strong><strong><strong><strong><strong><strong>T\u1ed5ng h\u1ee3p KHBS.<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25024\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6.png\" alt=\"\" width=\"932\" height=\"973\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6.png 932w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-700x731.png 700w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-800x835.png 800w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-768x802.png 768w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-48x50.png 48w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-57x60.png 57w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-96x100.png 96w\" sizes=\"auto, (max-width: 932px) 100vw, 932px\" \/><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00ean m\u1eabu:\n<ul>\n<li>Tab\u00a0<strong>01\/KHBS<\/strong>: T\u1edd khai b\u1ed5 sung<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25027\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4.png\" alt=\"\" width=\"1233\" height=\"1080\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4.png 1233w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-700x613.png 700w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-800x701.png 800w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-768x673.png 768w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-50x44.png 50w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-60x53.png 60w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-100x88.png 100w\" sizes=\"auto, (max-width: 1233px) 100vw, 1233px\" \/><\/span><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li>Tab\u00a0<strong>01-1\/KHBS<\/strong>: B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25026\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5.png\" alt=\"\" width=\"1151\" height=\"973\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5.png 1151w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-700x592.png 700w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-800x676.png 800w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-768x649.png 768w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-50x42.png 50w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-60x51.png 60w, \/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-100x85.png 100w\" sizes=\"auto, (max-width: 1151px) 100vw, 1151px\" \/><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li><span style=\"color: black; font-size: 12pt;\">Khai b\u00e1o b\u1ed5 sung c\u00e1c th\u00f4ng tin <strong>N\u1ed9i dung gi\u1ea3i th\u00edch v\u00e0 t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m\u00a0<\/strong>(n\u1ebfu c\u00f3).<\/span><\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t\u00a0<\/strong>\u0111\u1ec3 l\u01b0u t\u1edd khai.<\/li>\n<li>N\u1ed9p t\u1edd khai qua Mtax, ho\u1eb7c xu\u1ea5t kh\u1ea9u ra XML \u0111\u1ec3 n\u1ed9p ho\u1eb7c nh\u1eadp v\u00e0o HTKK. Xem h\u01b0\u1edbng d\u1eabn\u00a0<strong><a href=\"https:\/\/helpsme.misa.vn\/2022\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<\/ul>\n<p><span style=\"color: black; font-size: 12pt;\"><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/span><\/p>\n<ul>\n<li><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 kho\u1ea3n thu h\u1ed9 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao th\u00ec ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf GTGT ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9. T\u1eeb\u00a0<strong>MISA SME 2022 \u2013 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;, \u201cCQT c\u1ea5p c\u1ee5c\u201d v\u00e0 \u201cCQT n\u01a1i n\u1ed9p\u201d tr\u00ean form ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf theo HTKK. <\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25028\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2.png\" alt=\"\" width=\"635\" height=\"265\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2.png 635w, \/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2-50x21.png 50w, \/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2-60x25.png 60w, \/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2-100x42.png 100w\" sizes=\"auto, (max-width: 635px) 100vw, 635px\" \/><\/p>\n<ul>\n<li>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.<\/li>\n<li>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\/html_21130000\/\" target=\"_blank\" rel=\"noopener\">ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean b\u1ea3ng k\u00ea<\/a>.<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, n\u1ebfu chi nh\u00e1nh n\u00e0o \u0111\u0103ng k\u00fd k\u00ea khai n\u1ed9p thu\u1ebf GTGT ri\u00eang th\u00ec qu\u00fd v\u1ecb v\u00e0o danh m\u1ee5c c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a chi nh\u00e1nh \u0111\u00f3, t\u00edch ch\u1ecdn<strong>&#8220;K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang&#8221;<\/strong>, khi \u0111\u00f3 chi nh\u00e1nh m\u1edbi c\u00f3 quy\u1ec1n l\u1eadp t\u1edd khai thu\u1ebf GTGT ri\u00eang cho chi nh\u00e1nh. Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT \u1edf t\u1ed5ng c\u00f4ng ty, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra c\u1ee7a c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn<strong>&#8220;K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang&#8221;<\/strong><\/span><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf (kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n), NNT ch\u1ec9 ph\u1ea3i n\u1ed9p\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/em>, kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS.<\/em><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p NNT ph\u00e1t hi\u1ec7n H\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 sai s\u00f3t, v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf cho H\u1ed3 s\u01a1 khai thu\u1ebf n\u00e0y, th\u00ec NNT khai b\u1ed5 sung b\u1eb1ng c\u00e1ch:\n<ul style=\"list-style-type: disc;\">\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/li>\n<li>Kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS.<\/em>\u00a0(Do NNT kh\u00f4ng ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a CQT n\u00ean CQT s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh g\u1eedi cho NNT).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\" style=\"width: 975px;\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2; width: 627.795px;\">\n<h4><span style=\"font-size: 14pt;\"><strong>4. L\u01b0u \u00fd<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\" style=\"width: 627.795px;\">\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>V\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, \u0111\u1ecbnh k\u1ef3 c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p. K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em><\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>V\u00e0o <strong>Nghi\u1ec7p v\u1ee5<\/strong>\\<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, khai b\u00e1o th\u00f4ng tin v\u1ec1 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (<strong>L\u01b0u \u00fd:<\/strong> kh\u00f4ng k\u00ea khai th\u00f4ng tin t\u1ea1i tab <strong>Thu\u1ebf<\/strong>)<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size90\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/R39_xacdinh_thueGTGT_TT.jpg&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-size: 12pt;\"><em>Nh\u1ea5t <strong>C\u1ea5t <\/strong>\u0111\u1ec3 l\u01b0u l\u1ea1i ch\u1ee9ng t\u1eeb.<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\"><em>Ngo\u00e0i ra, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n b\u00fat to\u00e1n n\u1ed9p thu\u1ebf GTGT d\u01b0\u1edbi \u0111\u00e2y:<\/em><\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\"><em><a href=\"nop_cac_loai_thue_khac_bang_tien_mat\" target=\"_blank\" rel=\"noopener noreferrer\">N\u1ed9p thu\u1ebf GTGT b\u1eb1ng ti\u1ec1n m\u1eb7t<\/a>.<\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><a href=\"nopcacloaithuekhac_bangtienguinganhang\" target=\"_blank\" rel=\"noopener noreferrer\">N\u1ed9p thu\u1ebf GTGT b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/a>.<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 khi mua ha\u0300ng N\u1ee3 TK 152, 153, 156, 211, 213, 611&#8230;(Gia\u0301 tri\u0323 bao g\u00f4\u0300m ca\u0309 thu\u00ea\u0301 GTGT) C\u00f3 c\u00e1c TK 111, 112, 331&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0T\u1ed5ng&#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-24595","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\/24595","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=24595"}],"version-history":[{"count":10,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24595\/revisions"}],"predecessor-version":[{"id":25225,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24595\/revisions\/25225"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=24595"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=24595"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=24595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}