{"id":12426,"date":"2020-08-15T09:24:03","date_gmt":"2020-08-15T02:24:03","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12426"},"modified":"2025-10-29T17:17:44","modified_gmt":"2025-10-29T10:17:44","slug":"lam-the-nao-de-lay-len-duoc-so-lieu-cua-chi-tieu-32a-hang-hoa-dich-vu-ban-ra-khong-tinh-thue","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-de-lay-len-duoc-so-lieu-cua-chi-tieu-32a-hang-hoa-dich-vu-ban-ra-khong-tinh-thue\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1ea5y l\u00ean \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau [32a] &#8220;H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf&#8221;?"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/ijAfaW1p1tE\" width=\"560\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><br \/>\n<div class=\"su-accordion su-u-trim\"> <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>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>M\u1ee5c \u0111\u00edch:<\/strong> Anh\/ch\u1ecb s\u1ebd hi\u1ec3u \u0111\u01b0\u1ee3c quy tr\u00ecnh t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u cho ch\u1ec9 ti\u00eau [32a] \u201cH\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf\u201d khi l\u1eadp t\u1edd khai thu\u1ebf GTGT. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u00ea khai ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh, h\u1ed7 tr\u1ee3 ki\u1ec3m so\u00e1t c\u00e1c ch\u1ee9ng t\u1eeb b\u00e1n ra kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau [32a]<\/li>\n<li>C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u1eadp t\u1edd khai thu\u1ebf GTGT<br \/>\n<\/div><\/div> <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><strong>B\u01b0\u1edbc 1:<\/strong> Ki\u1ec3m tra ch\u1ee9ng t\u1eeb c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi \u0111\u00e2y<\/p>\n<p>C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau <strong>[32a] &#8211; H\u00e0ng h\u00f3a d\u1ecbch b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf<\/strong> c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 4 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n<ul>\n<li><strong>\u0110i\u1ec1u ki\u1ec7n 1<\/strong>: C\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u1eb1ng 0<\/li>\n<li><strong>\u0110i\u1ec1u ki\u1ec7n 2<\/strong>: Ch\u1ecdn lo\u1ea1i thu\u1ebf su\u1ea5t &#8220;KKKNT&#8221;\u00a0\u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb\u00a0<b>B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc; Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n. <\/b>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn v\u00e0o \u00f4 <strong>HH kh\u00f4ng TH tr\u00ean t\u1edd khai GTGT.<\/strong><\/li>\n<li><strong>\u0110i\u1ec1u ki\u1ec7n 3<\/strong>: C\u00f3 \u0111\u1ee7 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n ph\u1ea3i thu\u1ed9c k\u1ef3 k\u00ea khai thu\u1ebf<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-37479\" src=\"\/2023\/wp-content\/uploads\/2020\/08\/sme-1.jpg\" alt=\"\" width=\"1021\" height=\"547\" srcset=\"\/2023\/wp-content\/uploads\/2020\/08\/sme-1.jpg 1021w, \/2023\/wp-content\/uploads\/2020\/08\/sme-1-700x375.jpg 700w, \/2023\/wp-content\/uploads\/2020\/08\/sme-1-800x429.jpg 800w, \/2023\/wp-content\/uploads\/2020\/08\/sme-1-768x411.jpg 768w, \/2023\/wp-content\/uploads\/2020\/08\/sme-1-50x27.jpg 50w, \/2023\/wp-content\/uploads\/2020\/08\/sme-1-60x32.jpg 60w, \/2023\/wp-content\/uploads\/2020\/08\/sme-1-100x54.jpg 100w\" sizes=\"auto, (max-width: 1021px) 100vw, 1021px\" \/><\/p>\n<ul>\n<li><strong><span style=\"text-decoration: underline;\">\u0110i\u1ec1u ki\u1ec7n 4<\/span><\/strong>: \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb\u00a0<b>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i <\/b>th\u00ec b\u1ecf tr\u1ed1ng th\u00f4ng tin nh\u00f3m HHDV mua v\u00e0o.<b><br \/>\n<\/b><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-16221 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/27.3-2.png&quot;\" alt=\"\" width=\"800\" height=\"362\" srcset=\"\/2023\/wp-content\/uploads\/2020\/08\/27.3-2.png 994w, \/2023\/wp-content\/uploads\/2020\/08\/27.3-2-700x317.png 700w, \/2023\/wp-content\/uploads\/2020\/08\/27.3-2-800x362.png 800w, \/2023\/wp-content\/uploads\/2020\/08\/27.3-2-768x348.png 768w, \/2023\/wp-content\/uploads\/2020\/08\/27.3-2-50x23.png 50w, \/2023\/wp-content\/uploads\/2020\/08\/27.3-2-60x27.png 60w, \/2023\/wp-content\/uploads\/2020\/08\/27.3-2-100x45.png 100w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> L\u1eadp\u00a0T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd m\u1eb7c \u0111\u1ecbnh t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb th\u1ecfa m\u00e3n 4 \u0111i\u1ec1u ki\u1ec7n tr\u00ean l\u00ean ch\u1ec9 ti\u00eau [32a] tr\u00ean b\u1ea3ng k\u00ea thu\u1ebf<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-16222 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/27.4.png&quot;\" alt=\"\" width=\"800\" height=\"245\" srcset=\"\/2023\/wp-content\/uploads\/2020\/08\/27.4.png 886w, \/2023\/wp-content\/uploads\/2020\/08\/27.4-700x214.png 700w, \/2023\/wp-content\/uploads\/2020\/08\/27.4-800x245.png 800w, \/2023\/wp-content\/uploads\/2020\/08\/27.4-768x235.png 768w, \/2023\/wp-content\/uploads\/2020\/08\/27.4-50x15.png 50w, \/2023\/wp-content\/uploads\/2020\/08\/27.4-60x18.png 60w, \/2023\/wp-content\/uploads\/2020\/08\/27.4-100x31.png 100w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<\/div><\/div> <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>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u1ec3 ki\u1ec3m tra ho\u1eb7c ch\u1ecdn l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf, tr\u00ean t\u1edd khai ch\u1ecdn\u00a0<b>Ch\u1ecdn CT kh\u00f4ng t\u00ednh thu\u1ebf<\/b> ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb giao di\u1ec7n Ch\u1ecdn ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf.<\/li>\n<li>T\u00edch ho\u1eb7c b\u1ecf t\u00edch c\u00e1c ch\u1ee9ng t\u1eeb c\u1ea7n l\u1ea5y s\u1ed1 li\u1ec7u, sau \u0111\u00f3 nh\u1ea5n<b>\u00a0\u0110\u1ed3ng \u00fd\u00a0<\/b>\u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i d\u1eef li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau [32a] c\u1ee7a t\u1edd khai thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-16226 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/27.5.png&quot;\" alt=\"\" width=\"800\" height=\"664\" srcset=\"\/2023\/wp-content\/uploads\/2020\/08\/27.5.png 990w, \/2023\/wp-content\/uploads\/2020\/08\/27.5-700x581.png 700w, \/2023\/wp-content\/uploads\/2020\/08\/27.5-800x664.png 800w, \/2023\/wp-content\/uploads\/2020\/08\/27.5-768x638.png 768w, \/2023\/wp-content\/uploads\/2020\/08\/27.5-50x42.png 50w, \/2023\/wp-content\/uploads\/2020\/08\/27.5-60x50.png 60w, \/2023\/wp-content\/uploads\/2020\/08\/27.5-100x83.png 100w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn<\/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":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-12426","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/12426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=12426"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/12426\/revisions"}],"predecessor-version":[{"id":48229,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/12426\/revisions\/48229"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=12426"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=12426"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=12426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}