{"id":1683,"date":"2019-12-25T17:54:25","date_gmt":"2019-12-25T17:54:25","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=1683"},"modified":"2025-10-28T10:10:07","modified_gmt":"2025-10-28T03:10:07","slug":"html_21030000","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/html_21030000\/","title":{"rendered":"Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<div class=\"su-accordion su-u-trim\">\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>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0Gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u t\u1ed5ng th\u1ec3 quy tr\u00ecnh l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT d\u00e0nh cho doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1ch truy c\u1eadp ch\u1ee9c n\u0103ng kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u<\/li>\n<li>L\u01b0u \u00fd khi l\u01b0u ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/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>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 1: 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><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 2: Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, sau \u0111\u00f3 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd.<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size100\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/SME2019_khau_tru_thue_GTGT_001.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 3: 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><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 4: Nh\u1ea5n <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><\/p>\n<p style=\"padding-left: 40px;\"><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><\/p>\n<blockquote><p>&gt; Xem Th\u00eam: H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/17315\/thuc-hien-but-toan-ket-chuyen-thue-gtgt-dau-vao-dau-ra-cuoi-ky\/\">b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT cu\u1ed1i k\u1ef3<\/a><\/span> chi ti\u1ebft<\/p><\/blockquote>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":120,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[3431],"class_list":["post-1683","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue","ht_kb_tag-ket-chuyen-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1683","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\/120"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=1683"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1683\/revisions"}],"predecessor-version":[{"id":46387,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1683\/revisions\/46387"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=1683"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=1683"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=1683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}