{"id":29989,"date":"2023-08-14T23:48:36","date_gmt":"2023-08-14T16:48:36","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=29989"},"modified":"2023-08-17T16:19:23","modified_gmt":"2023-08-17T09:19:23","slug":"lam-the-nao-de-xuat-hoa-don-hach-toan-va-ke-khai-thue-gtgt-voi-hang-ban-bi-tra-lai-truong-hop-ben-ban-xuat-hd-tra-lai","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/lam-the-nao-de-xuat-hoa-don-hach-toan-va-ke-khai-thue-gtgt-voi-hang-ban-bi-tra-lai-truong-hop-ben-ban-xuat-hd-tra-lai\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n xu\u1ea5t H\u0110 tr\u1ea3 l\u1ea1i)?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. C\u0103n c\u1ee9 v\u0103n b\u1ea3n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\">&#8211; Khi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec Ng\u01b0\u1eddi mua ho\u1eb7c Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ed9t s\u1ed1 c\u00f4ng v\u0103n nh\u01b0: s\u1ed1 7589\/TB-CTTPHCM, s\u1ed1 8625\/TB-CTTPHCM, s\u1ed1 1860\/CTBDI-TTHT, &#8230;<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt;\">C\u1ee5 th\u1ec3: <\/span><\/strong><em><span style=\"font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng ho\u00e1, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng ho\u00e1 kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng ho\u00e1 th\u00ec:<\/span><\/em><\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p <strong>ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh,<\/strong> <strong>c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong>: Khi tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n\/to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a c\u1ee7a h\u00f3a \u0111\u01a1n m\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t b\u00e1n, ng\u01b0\u1eddi mua xu\u1ea5t h\u00f3a \u0111\u01a1n ghi tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n\/to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p <strong>ng\u01b0\u1eddi mua kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kinh doanh, kh\u00f4ng c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong>: <\/span><\/em>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><em><span style=\"font-size: 12pt;\">Khi nh\u1eadn tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a c\u1ee7a h\u00f3a \u0111\u01a1n m\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t b\u00e1n th\u00ec ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadn l\u1ea1i; <\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-size: 12pt;\">Khi nh\u1eadn tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a c\u1ee7a h\u00f3a \u0111\u01a1n m\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t b\u00e1n th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp cho ng\u01b0\u1eddi mua \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf.<\/span><\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><span lang=\"VI\"><span style=\"color: #000000;\">&#8211;<\/span> <span style=\"color: #0000ff;\">\u0110\u1eb7c bi\u1ec7t, li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n Gi\u1ea3m thu\u1ebf GTGT c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 15\/2022\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP (Ngh\u1ecb quy\u1ebft 101\/2023\/QH15) th\u00ec c\u00f3 m\u1ed9t s\u1ed1 h\u01b0\u1edbng d\u1eabn v\u1ec1 xu\u1ea5t <strong>H\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/strong><\/span><\/span><span style=\"color: #000000;\"><strong><span lang=\"VI\">:<\/span><\/strong><\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-2121-TCT-CS-2023-lap-hoa-don-thuc-hien-Nghi-dinh-15-2022-ND-CP-568071.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng<\/a><a style=\"color: #333333;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-2121-TCT-CS-2023-lap-hoa-don-thuc-hien-Nghi-dinh-15-2022-ND-CP-568071.aspx\" target=\"_blank\" rel=\"noopener\"> v\u0103n 2121\/TCT-CS<\/a> <\/span>ng\u00e0y 29\/5\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP v\u1ec1 gi\u1ea3m thu\u1ebf GTGT: <em>&#8220;Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 mua tr\u01b0\u1edbc 01\/01\/2023 v\u1edbi thu\u1ebf su\u1ea5t 8%, sau ng\u00e0y 31\/12\/2022 ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, th\u00ec <strong>ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a<\/strong> \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8%, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn ghi r\u00f5 h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i.&#8221;<\/em><\/li>\n<li style=\"text-align: justify;\"><span lang=\"VI\"><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-8999-CTTPHCM-TTHT-2023-hoa-don-dien-tu-Cuc-Thue-Ho-Chi-Minh-573374.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n S\u1ed1 8999\/CTTPHCM-TTHT<\/a><\/span> ng\u00e0y 19\/07\/2023 c\u1ee7a C\u1ee5c thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n\u00a0trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng: &#8220;<em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n <\/em><\/span><em>h\u00e0ng<span lang=\"VI\">\u00a0ho\u00e1 th<\/span>\u00ec<span lang=\"VI\">\u00a0<strong>ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a<\/strong>\u00a0<\/span>\u0111\u1ec3<span lang=\"VI\">\u00a0\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ho\u1eb7c thay\u00a0<\/span>th\u1ebf<\/em><span lang=\"VI\"><em> h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn ghi r\u00f5 h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i.<\/em>&#8220;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">==&gt;<strong> V\u1eady n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p Ng\u01b0\u1eddi b\u00e1n l\u00e0 b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 thu h\u1ed3i h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i <\/strong>th\u00ec b\u1ea1n tham kh\u1ea3o th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn b\u00ean d\u01b0\u1edbi.<\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u1ea1n th\u1ef1c hi\u1ec7n L\u1eadp h\u00f3a \u0111\u01a1n thu h\u1ed3i h\u00e0ng h\u00f3a, H\u1ea1ch to\u00e1n v\u00e0 K\u00ea khai thu\u1ebf GTGT nh\u01b0 sau:<\/p>\n<table class=\"TogglePanel\" style=\"height: 2027px; width: 720px;\">\n<tbody>\n<tr style=\"height: 68px;\">\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d3d1d1; height: 68px; width: 628px;\">\n<h4><strong>B\u01b0\u1edbc 1: L\u1eadp h\u00f3a \u0111\u01a1n thu h\u1ed3i h\u00e0ng \u0111\u00e3 b\u00e1n<\/strong><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\" style=\"height: 2006px;\">\n<td class=\"TogglePanel_Body\" style=\"height: 1959px; width: 628px;\">Ng\u01b0\u1eddi b\u00e1n L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong> \u0111\u1ec3 ghi gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n<p>==&gt; xem h\u01b0\u1edbng d\u1eabn<strong> L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh:<\/strong> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n<p>==&gt; xem h\u01b0\u1edbng d\u1eabn <strong>C\u00e1ch ghi th\u00f4ng tin tr\u00ean H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/strong> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/cach-ghi-thong-tin-tren-hoa-don-dieu-chinh\/#2-2-dieu-chinh-giam-gia-tri\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>N\u1ebfu b\u1ecb tr\u1ea3 l\u1ea1i <span style=\"color: #ff0000;\">m\u1ed9t ph\u1ea7n <\/span>h\u00e0ng h\u00f3a:<\/strong><\/span>\n<ul style=\"list-style-type: disc;\">\n<li>C\u1ed9t S\u1ed1 l\u01b0\u1ee3ng, Th\u00e0nh ti\u1ec1n, C\u1ed9ng ti\u1ec1n h\u00e0ng, Ti\u1ec1n thu\u1ebf, T\u1ed5ng ti\u1ec1n thanh to\u00e1n: Ghi \u00e2m<\/li>\n<li>C\u1ed9t \u0110\u01a1n gi\u00e1: b\u1ecf tr\u1ed1ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #800000;\"><strong>V\u00ed d\u1ee5: <\/strong><\/span><\/p>\n<p>&#8211; H\u00f3a \u0111\u01a1n g\u1ed1c c\u00f3 m\u1eb7t h\u00e0ng \u00c1o s\u01a1 mi n\u1eef: s\u1ed1 l\u01b0\u1ee3ng 30 c\u00e1i, \u0110\u01a1n gi\u00e1 200.000\u0111, Th\u00e0nh ti\u1ec1n 6.000.000\u0111<\/p>\n<p>&#8211; Ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i 20 c\u00e1i =&gt; th\u1ec3 hi\u1ec7n tr\u00ean H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m nh\u01b0 h\u00ecnh b\u00ean d\u01b0\u1edbi<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-31618 aligncenter\" src=\"\/2023\/wp-content\/uploads\/2023\/08\/D8a.png\" alt=\"\" width=\"780\" height=\"549\" \/><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>N\u1ebfu b\u1ecb tr\u1ea3 l\u1ea1i <span style=\"color: #ff0000;\">to\u00e0n b\u1ed9<\/span> h\u00e0ng h\u00f3a:<\/strong><\/span>\n<ul style=\"list-style-type: disc;\">\n<li>C\u1ed9t S\u1ed1 l\u01b0\u1ee3ng, \u0110\u01a1n gi\u00e1, Th\u00e0nh ti\u1ec1n, C\u1ed9ng ti\u1ec1n h\u00e0ng, Ti\u1ec1n thu\u1ebf, T\u1ed5ng ti\u1ec1n thanh to\u00e1n: Ghi \u00e2m<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-31587 aligncenter\" src=\"\/2023\/wp-content\/uploads\/2023\/08\/D7-1.png\" alt=\"\" width=\"750\" height=\"556\" \/><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0<\/em><\/span> V\u1edbi 2 tr\u01b0\u1eddng h\u1ee3p tr\u00ean, \u0111\u1ec3 g\u00f5 s\u1ed1 \u00e2m th\u00ec b\u1ea1n ph\u1ea3i <span style=\"color: #0000ff;\">b\u1ecf t\u00edch<\/span> \u00f4<strong> &#8220;T\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n theo c\u00f4ng th\u1ee9c&#8221;<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-31569\" src=\"\/2023\/wp-content\/uploads\/2023\/08\/D6.png\" alt=\"\" width=\"700\" height=\"465\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d3d1d1; width: 100%;\">\n<h4><strong>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\" style=\"width: 100%;\">\n<ul>\n<li>L\u1eadp Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/tra_lai_hang_ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">t\u1ea1i \u0111\u00e2y<\/span><\/a><\/strong><\/li>\n<li style=\"text-align: justify;\"><em><strong><span style=\"color: #ff0000;\">Tuy nhi\u00ean c\u00f3 2 l\u01b0u \u00fd<\/span>:\u00a0<\/strong> <\/em>\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\"><strong>1. Tab H\u00f3a \u0111\u01a1n:<\/strong> b\u1ea1n ph\u1ea3i <span style=\"color: #0000ff;\">b\u1ecf\u00a0tr\u1ed1ng<\/span> c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n: M\u1eabu s\u1ed1, K\u00fd hi\u1ec7u, S\u1ed1 h\u00f3a \u0111\u01a1n (V\u00ec H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t \u1edf B\u01b0\u1edbc 1, do \u0111\u00f3 n\u1ebfu \u0111i\u1ec1n l\u1ea1i th\u00f4ng tin v\u00e0o Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i th\u00ec s\u1ebd b\u1ecb tr\u00f9ng 2 l\u1ea7n h\u00f3a \u0111\u01a1n).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-30008\" src=\"\/2022\/wp-content\/uploads\/2023\/08\/B1a.png\" alt=\"\" width=\"700\" height=\"359\" srcset=\"\/2022\/wp-content\/uploads\/2023\/08\/B1a.png 904w, \/2022\/wp-content\/uploads\/2023\/08\/B1a-700x359.png 700w, \/2022\/wp-content\/uploads\/2023\/08\/B1a-800x410.png 800w, \/2022\/wp-content\/uploads\/2023\/08\/B1a-768x393.png 768w, \/2022\/wp-content\/uploads\/2023\/08\/B1a-50x26.png 50w, \/2022\/wp-content\/uploads\/2023\/08\/B1a-60x31.png 60w, \/2022\/wp-content\/uploads\/2023\/08\/B1a-100x51.png 100w\" 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><strong>2. Tab Thu\u1ebf: <\/strong>c\u1ed9t <strong>% thu\u1ebf GTGT<\/strong>: <span style=\"color: #0000ff;\">b\u1ecf\u00a0tr\u1ed1ng<\/span> <span style=\"font-family: inherit; font-size: inherit;\">v\u00e0 c\u1ed9t <strong>Ti\u1ec1n thu\u1ebf GTGT<\/strong>: <span style=\"color: #0000ff;\">v\u1eabn nh\u1eadp s\u1ed1 ti\u1ec1n<\/span>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-30009\" src=\"\/2022\/wp-content\/uploads\/2023\/08\/b23.png\" alt=\"\" width=\"700\" height=\"465\" srcset=\"\/2022\/wp-content\/uploads\/2023\/08\/b23.png 897w, \/2022\/wp-content\/uploads\/2023\/08\/b23-700x465.png 700w, \/2022\/wp-content\/uploads\/2023\/08\/b23-800x532.png 800w, \/2022\/wp-content\/uploads\/2023\/08\/b23-768x510.png 768w, \/2022\/wp-content\/uploads\/2023\/08\/b23-50x33.png 50w, \/2022\/wp-content\/uploads\/2023\/08\/b23-60x40.png 60w, \/2022\/wp-content\/uploads\/2023\/08\/b23-100x66.png 100w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\" style=\"width: 682px;\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d3d1d1; width: 628px;\">\n<h4><strong>B\u01b0\u1edbc 3: K\u00ea khai thu\u1ebf GTGT<\/strong><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\" style=\"width: 628px;\">\n<h5><strong><span style=\"color: #0000ff;\">Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu CH\u01afA n\u1ed9p T\u1edd khai l\u1ea7n \u0111\u1ea7u<\/span><\/strong><\/h5>\n<ul>\n<li style=\"text-align: justify;\">C\u00f3 th\u1ec3 k\u00ea khai c\u1ea3 02 h\u00f3a \u0111\u01a1n (H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) v\u00e0o c\u00f9ng k\u1ef3 k\u00ea khai c\u1ee7a H\u00f3a \u0111\u01a1n g\u1ed1c (Xem h\u01b0\u1edbng d\u1eabn L\u1eadp t\u1edd khai thu\u1ebf GTGT <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/thue-gtgt-theo-phuong-phap-khau-tru\/#buoc-3-lap-to-khai-thue-gtgt-cung-bang-ke-mua-vao-ban-ra\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">t\u1ea1i \u0111\u00e2y<span style=\"color: #000000;\">)<\/span><\/span><\/a><\/li>\n<li style=\"text-align: justify;\">T\u1eeb MISA SME 2022 \u2013 R19, n\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m <strong>kh\u00e1c k\u1ef3<\/strong> k\u00ea khai v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c =&gt; b\u1ea1n xem h\u01b0\u1edbng d\u1eabn <em>K\u00ea khai \u0111\u1ed3ng th\u1eddi c\u1ea3 h\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/em> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/helpsme.misa.vn\/2023\/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\/#truong-hop-chua-lap-to-khai-lan-dau-sau-do-phat-hien-hoa-don-co-sai-sot\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/li>\n<\/ul>\n<h5><span style=\"color: #0000ff;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu \u0110\u00c3 n\u1ed9p T\u1edd khai l\u1ea7n \u0111\u1ea7u<\/strong><\/span><\/h5>\n<ul>\n<li style=\"text-align: justify;\">B\u1ea1n ph\u1ea3i l\u1eadp <strong>T\u1edd khai b\u1ed5 sung<\/strong> c\u1ee7a k\u1ef3 ph\u00e1t sinh c\u1ee7a H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3<strong> k\u00ea khai l\u1ea1i T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a<\/strong> <strong>v\u00e0 Ti\u1ec1n thu\u1ebf GTGT<\/strong> c\u1ee7a <strong>ch\u1ec9 ti\u00eau 32, 33 <\/strong>(Xem h\u01b0\u1edbng d\u1eabn l\u1eadp T\u1edd khai GTGT B\u1ed5 sung <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">t\u1ea1i \u0111\u00e2y<\/span><\/a>)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n<ul style=\"list-style-type: square; text-align: justify;\">\n<li>DN k\u00ea khai theo th\u00e1ng. \u0110\u00e3 n\u1ed9p T\u1edd khai thu\u1ebf GTGT Th\u00e1ng 7: ch\u1ec9 ti\u00eau 32 = 50.000.000\u0111 v\u00e0 ch\u1ec9 ti\u00eau 33 = 5.000.000\u0111<\/li>\n<li>Th\u00e1ng 8 xu\u1ea5t H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m =&gt; Gi\u00e1 tr\u1ecb gi\u1ea3m: 6.600.000\u0111 v\u00e0 ti\u1ec1n thu\u1ebf GTGT: 660.000\u0111<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">==&gt; L\u1eadp T\u1edd khai b\u1ed5 sung c\u1ee7a Th\u00e1ng 7, g\u00f5 l\u1ea1i ch\u1ec9 ti\u00eau 32 = 43.400.000\u0111 v\u00e0 ch\u1ec9 ti\u00eau 33 = 4.340.000\u0111<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-30014\" src=\"\/2022\/wp-content\/uploads\/2023\/08\/D3.png\" alt=\"\" width=\"900\" height=\"458\" srcset=\"\/2022\/wp-content\/uploads\/2023\/08\/D3.png 1080w, \/2022\/wp-content\/uploads\/2023\/08\/D3-700x356.png 700w, \/2022\/wp-content\/uploads\/2023\/08\/D3-800x407.png 800w, \/2022\/wp-content\/uploads\/2023\/08\/D3-768x390.png 768w, \/2022\/wp-content\/uploads\/2023\/08\/D3-50x25.png 50w, \/2022\/wp-content\/uploads\/2023\/08\/D3-60x31.png 60w, \/2022\/wp-content\/uploads\/2023\/08\/D3-100x51.png 100w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\">T\u1eeb MISA SME 2022 \u2013 R19, tr\u00ean giao di\u1ec7n l\u1eadp T\u1edd khai b\u1ed5 sung, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 nh\u1ea5n<strong> Xem H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/strong> \u0111\u1ec3 <strong>xem nhanh s\u1ed1 li\u1ec7u c\u1ea7n k\u00ea khai b\u1ed5 sung\/\u0111i\u1ec1u ch\u1ec9nh<\/strong> tr\u00ean ch\u1ec9 ti\u00eau [32], [33] li\u00ean quan<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-31511\" src=\"\/2023\/wp-content\/uploads\/2023\/08\/B5.png\" alt=\"\" width=\"750\" height=\"405\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p><em><span style=\"color: #ff0000;\">MISA khuy\u1ebfn ngh\u1ecb Kh\u00e1ch h\u00e0ng tham kh\u1ea3o th\u00eam v\u1edbi C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MISA khuy\u1ebfn ngh\u1ecb Kh\u00e1ch h\u00e0ng tham kh\u1ea3o th\u00eam v\u1edbi C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. &nbsp;<\/p>\n","protected":false},"author":119,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[3361],"ht-kb-tag":[],"class_list":["post-29989","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-ve-nghiep-vu-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/29989","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\/119"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=29989"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/29989\/revisions"}],"predecessor-version":[{"id":30016,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/29989\/revisions\/30016"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=29989"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=29989"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=29989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}