{"id":21262,"date":"2021-11-02T09:44:23","date_gmt":"2021-11-02T02:44:23","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=21262"},"modified":"2022-03-16T11:01:43","modified_gmt":"2022-03-16T04:01:43","slug":"xuat-hoa-don-theo-chinh-sach-giam-thue-gtgt-tai-nghi-quyet-406","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/xuat-hoa-don-theo-chinh-sach-giam-thue-gtgt-tai-nghi-quyet-406\/","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m 30% thu\u1ebf GTGT theo ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 tr\u00ean MISA SME"},"content":{"rendered":"<h5>1. M\u1ee5c \u0111\u00edch<\/h5>\n<p>Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n theo \u0111\u00fang ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT t\u1ea1i ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn 31\/12\/2021 (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c DN kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, l\u01b0u tr\u00fa, \u0103n u\u1ed1ng, du l\u1ecbch, vui ch\u01a1i gi\u1ea3i tr\u00ed,\u2026). C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong>\u00a0gi\u1ea3m 30% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (t\u1ef7 l\u1ec7 % tr\u00ean doanh thu):<\/strong> gi\u1ea3m 30% tr\u00ean t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<h5>2. H\u01b0\u1edbng d\u1eabn<\/h5>\n<p>&nbsp;<\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/y4Cup_-86XQ\" width=\"560\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<ul>\n<li><strong>T\u1eeb MISA SME 2022 &#8211; Phi\u00ean b\u1ea3n R14 tr\u1edf \u0111i<\/strong>, ph\u1ea7n m\u1ec1m cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn<strong> Gi\u1ea3m 30% thu\u1ebf GTGT t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn 31\/12\/2021 theo Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15.\u00a0<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng <strong>Kh\u00f4ng t\u00edch ch\u1ecdn<\/strong> : th\u00ec ch\u01b0\u01a1ng tr\u00ecnh v\u1eabn gi\u1eef nguy\u00ean c\u00e1ch l\u00e0m nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. (Ngh\u0129a l\u00e0 t\u1ea1i doanh nghi\u1ec7p <strong>kh\u00f4ng ph\u00e1t sinh<\/strong> c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406).<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng <strong>t\u00edch ch\u1ecdn<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng b\u1ed5 sung t\u00edch ch\u1ecdn <strong>Gi\u1ea3m 30% thu\u1ebf GTGT<\/strong>\u00a0<strong>theo Ngh\u1ecb quy\u1ebft 406<\/strong> tr\u00ean giao di\u1ec7n chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb, khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n ra m\u1ee9c thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo Ngh\u1ecb quy\u1ebft 406.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<blockquote>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21263\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/tuy-chon-giam-thue-700x525.png\" alt=\"\" width=\"700\" height=\"525\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/tuy-chon-giam-thue-700x525.png 700w, \/2023\/wp-content\/uploads\/2021\/11\/tuy-chon-giam-thue-800x600.png 800w, \/2023\/wp-content\/uploads\/2021\/11\/tuy-chon-giam-thue-768x576.png 768w, \/2023\/wp-content\/uploads\/2021\/11\/tuy-chon-giam-thue-50x38.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/tuy-chon-giam-thue-60x45.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/tuy-chon-giam-thue-100x75.png 100w, \/2023\/wp-content\/uploads\/2021\/11\/tuy-chon-giam-thue.png 902w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/blockquote>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\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>2.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ph\u1ea7n m\u1ec1m b\u1ed5 sung t\u00f9y ch\u1ecdn <strong>Gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406<\/strong>\u00a0tr\u00ean giao di\u1ec7n chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb sau:\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng (B\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u00fang gi\u00e1)<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<\/li>\n<li>Khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn\u00a0<strong>Gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\u00a0<\/strong>th\u00ec giao di\u1ec7n chi ti\u1ebft ch\u1ee9ng t\u1eeb s\u1ebd b\u1ed5 sung c\u1ed9t\u00a0<strong>T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf<\/strong>. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh <em>Thu\u1ebf GTGT = (Th\u00e0nh ti\u1ec1n &#8211; Chi\u1ebft kh\u1ea5u) * Thu\u1ebf su\u1ea5t * T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf 70%<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21269\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang-1-700x497.png\" alt=\"\" width=\"700\" height=\"497\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang-1-700x497.png 700w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang-1-800x568.png 800w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang-1-768x545.png 768w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang-1-50x36.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang-1-60x43.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang-1-100x71.png 100w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang-1.png 1025w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/li>\n<li>Nh\u1ea5n<strong> Ph\u00e1t h\u00e0nh H\u0110\u0110T.\u00a0<\/strong>Tr\u00ean c\u1eeda s\u1ed5 ph\u00e1t h\u00e0nh, nh\u1ea5n <strong>Xem h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 ki\u1ec3m tra n\u1ed9i dung h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21268\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don-700x497.png\" alt=\"\" width=\"700\" height=\"497\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don-700x497.png 700w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don-800x568.png 800w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don-768x545.png 768w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don-50x35.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don-60x43.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don-100x71.png 100w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don.png 1024w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li>Khi \u0111\u00f3, tr\u00ean h\u00f3a \u0111\u01a1n hi\u1ec3n th\u1ecb \u0111\u00fang ph\u1ea7n thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p sau gi\u1ea3m tr\u1eeb 30%<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21270\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/xem-hoa-don-700x536.png\" alt=\"\" width=\"700\" height=\"536\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don-700x536.png 700w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don-800x612.png 800w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don-768x588.png 768w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don-50x38.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don-60x46.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don-100x77.png 100w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don.png 959w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\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>2.2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ph\u1ea7n m\u1ec1m b\u1ed5 sung t\u00f9y ch\u1ecdn <strong>Gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406<\/strong>\u00a0tr\u00ean giao di\u1ec7n chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb sau:\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng (B\u00e1n h\u00e0ng trong n\u01b0\u1edbc)<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<\/li>\n<li>Khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn\u00a0<strong>Gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\u00a0<\/strong>th\u00ec giao di\u1ec7n chi ti\u1ebft ch\u1ee9ng t\u1eeb s\u1ebd b\u1ed5 sung c\u00e1c c\u1ed9t sau:\n<ul style=\"list-style-type: disc;\">\n<li>Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/li>\n<li>Ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m quy \u0111\u1ed5i<em><strong> \u2013 Ch\u1ec9 hi\u1ec3n th\u1ecb khi ng\u01b0\u1eddi d\u00f9ng s\u1eed d\u1ee5ng lo\u1ea1i ti\u1ec1n l\u00e0 ngo\u1ea1i t\u1ec7<\/strong>.<\/em><\/li>\n<li>TK thu\u1ebf GTGT<\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, ch\u1ecdn nh\u00f3m ng\u00e0nh ngh\u1ec1. Khi \u0111\u00f3 ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n ra s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21272\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang_tt-700x497.png\" alt=\"\" width=\"700\" height=\"497\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang_tt-700x497.png 700w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang_tt-800x568.png 800w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang_tt-768x545.png 768w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang_tt-50x35.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang_tt-60x43.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang_tt-100x71.png 100w, \/2023\/wp-content\/uploads\/2021\/11\/chung-tu-ban-hang_tt.png 1024w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li>\u0110\u1ed3ng th\u1eddi, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (N\u1ee3 3331\/C\u00f3 131, 111,112,&#8230;)<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21316\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/hach-toan-giam-thue-700x290.png\" alt=\"\" width=\"700\" height=\"290\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/hach-toan-giam-thue-700x290.png 700w, \/2023\/wp-content\/uploads\/2021\/11\/hach-toan-giam-thue-800x331.png 800w, \/2023\/wp-content\/uploads\/2021\/11\/hach-toan-giam-thue-768x318.png 768w, \/2023\/wp-content\/uploads\/2021\/11\/hach-toan-giam-thue-50x21.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/hach-toan-giam-thue-60x25.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/hach-toan-giam-thue-100x41.png 100w, \/2023\/wp-content\/uploads\/2021\/11\/hach-toan-giam-thue.png 1206w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t.\u00a0<\/strong><\/li>\n<li>Nh\u1ea5n<strong> Ph\u00e1t h\u00e0nh H\u0110\u0110T.\u00a0<\/strong>Tr\u00ean c\u1eeda s\u1ed5 ph\u00e1t h\u00e0nh, nh\u1ea5n <strong>Xem h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 ki\u1ec3m tra n\u1ed9i dung h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21273\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don_tt-700x495.png\" alt=\"\" width=\"700\" height=\"495\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don_tt-700x495.png 700w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don_tt-800x566.png 800w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don_tt-768x543.png 768w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don_tt-50x35.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don_tt-60x42.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don_tt-100x71.png 100w, \/2023\/wp-content\/uploads\/2021\/11\/phat-hanh-hoa-don_tt.png 1025w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li>Khi \u0111\u00f3, tr\u00ean h\u00f3a \u0111\u01a1n hi\u1ec3n th\u1ecb ghi ch\u00fa ph\u1ea7n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 30%<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21275\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/xem-hoa-don_tt-700x771.png\" alt=\"\" width=\"700\" height=\"771\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don_tt-700x771.png 700w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don_tt-800x881.png 800w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don_tt-768x846.png 768w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don_tt-45x50.png 45w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don_tt-54x60.png 54w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don_tt-91x100.png 91w, \/2023\/wp-content\/uploads\/2021\/11\/xem-hoa-don_tt.png 938w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<h5>3. L\u01b0u \u00fd<\/h5>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, n\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n kh\u00f4ng thu\u1ed9c kho\u1ea3ng 01\/11\/2021 &#8211; 31\/12\/2021 th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd<strong> <em>c\u1ea3nh b\u00e1o v\u00e0 kh\u00f4ng cho ph\u00e1t h\u00e0nh.<\/em><\/strong><\/li>\n<\/ul>\n<blockquote>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23661\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/canh-bao_1.png\" alt=\"\" width=\"360\" height=\"152\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/canh-bao_1.png 360w, \/2023\/wp-content\/uploads\/2021\/11\/canh-bao_1-50x21.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/canh-bao_1-60x25.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/canh-bao_1-100x42.png 100w\" sizes=\"auto, (max-width: 360px) 100vw, 360px\" \/><\/p>\n<\/blockquote>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh nhi\u1ec1u h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, th\u00ec k\u1ebf to\u00e1n c\u1ea7n <strong><em>l\u1eadp ri\u00eang h\u00f3a \u0111\u01a1n<\/em> <em>cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf GTGT.<\/em><\/strong><\/li>\n<li>Kh\u00f4ng th\u1ec3 l\u1eadp \u0111\u1ed3ng th\u1eddi h\u00f3a \u0111\u01a1n c\u00f3 gi\u1ea3m thu\u1ebf GTGT theo NQ43 v\u1edbi gi\u1ea3m 30% thu\u1ebf GTGT theo NQ406<\/li>\n<\/ul>\n<blockquote>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23662\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/canh-bao_2.png\" alt=\"\" width=\"400\" height=\"159\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/canh-bao_2.png 400w, \/2023\/wp-content\/uploads\/2021\/11\/canh-bao_2-50x20.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/canh-bao_2-60x24.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/canh-bao_2-100x40.png 100w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/><\/p>\n<\/blockquote>\n<ul>\n<li>\u00a0Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng c\u1ea3 h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in. V\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 v\u00e0o tr\u01b0\u1eddng t\u1ef1 s\u1eeda m\u1eabu h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh. Xem h\u01b0\u1edbng d\u1eabn <a href=\"\/2023\/kb\/sua-mau-hoa-don-tu-in-dat-in-doi-voi-hoa-don-giam-thue-gtgt-theo-nghi-quyet-406-nq-ubtvqh15\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/li>\n<li>Ng\u01b0\u1eddi d\u00f9ng l\u1ea5y \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT t\u1eeb meInvoice v\u1ec1 \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb tr\u00ean tab <strong>\u0110\u1ec1 ngh\u1ecb ghi nh\u1eadn doanh thu.<\/strong> Ph\u1ea7n m\u1ec1m b\u1ed5 sung c\u1ed9t<strong> Gi\u1ea3m thu\u1ebf GTGT<\/strong> tr\u00ean danh s\u00e1ch h\u00f3a \u0111\u01a1n khi nh\u1ea5n <strong>L\u1ea5y DL t\u1eeb MISA meInvoice<\/strong>, gi\u00fap ng\u01b0\u1eddi d\u00f9ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n n\u00e0o gi\u1ea3m thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n n\u00e0o kh\u00f4ng gi\u1ea3m thu\u1ebf GTGT.\n<ul style=\"list-style-type: disc;\">\n<li>D\u00f2ng c\u00f3 t\u00edch: <em>H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT<\/em><\/li>\n<li>D\u00f2ng kh\u00f4ng t\u00edch: <em>H\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-21313\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/lay-du-lieu-ve-sme-700x260.png\" alt=\"\" width=\"700\" height=\"260\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/lay-du-lieu-ve-sme-700x260.png 700w, \/2023\/wp-content\/uploads\/2021\/11\/lay-du-lieu-ve-sme-800x297.png 800w, \/2023\/wp-content\/uploads\/2021\/11\/lay-du-lieu-ve-sme-768x285.png 768w, \/2023\/wp-content\/uploads\/2021\/11\/lay-du-lieu-ve-sme-50x19.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/lay-du-lieu-ve-sme-60x22.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/lay-du-lieu-ve-sme-100x37.png 100w, \/2023\/wp-content\/uploads\/2021\/11\/lay-du-lieu-ve-sme.png 1192w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li>Khi l\u1eadp nhanh h\u00f3a \u0111\u01a1n t\u1eeb ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ho\u1eb7c l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1eeb h\u00f3a \u0111\u01a1n, <strong>kh\u00f4ng th\u1ec3 ch\u1ecdn \u0111\u1ed3ng th\u1eddi<\/strong> c\u1ea3 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/li>\n<\/ul>\n<blockquote>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-21317\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2021\/11\/canh-bao.png\" alt=\"\" width=\"410\" height=\"160\" srcset=\"\/2023\/wp-content\/uploads\/2021\/11\/canh-bao.png 410w, \/2023\/wp-content\/uploads\/2021\/11\/canh-bao-50x20.png 50w, \/2023\/wp-content\/uploads\/2021\/11\/canh-bao-60x23.png 60w, \/2023\/wp-content\/uploads\/2021\/11\/canh-bao-100x39.png 100w\" sizes=\"auto, (max-width: 410px) 100vw, 410px\" \/><\/p>\n<\/blockquote>\n<ul>\n<li>Khi b\u1ecf t\u00edch <em>&#8220;Gi\u1ea3m 30% thu\u1ebf GTGT t\u1eeb 01\/11\/2021 &#8211; 31\/12\/2021 theo ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15&#8221; <\/em>tr\u00ean H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn, c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT \u0111\u00e3 l\u1eadp v\u1eabn gi\u1eef nguy\u00ean m\u1ecdi th\u00f4ng tin.<\/li>\n<li>Ph\u1ea7n m\u1ec1m <em>cho ph\u00e9p<\/em> <a href=\"\/2023\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\"><em>nh\u1eadp kh\u1ea9u t\u1eeb excel<\/em><\/a> c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng gi\u1ea3m 30% thu\u1ebf GTGT theo ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 b\u1eb1ng c\u00e1ch nh\u1eadp li\u1ec7u t\u1ea1i c\u1ed9t <strong>&#8220;L\u00e0 H\u0110 gi\u1ea3m thu\u1ebf NQ406&#8221; <\/strong>trong m\u1eabu nh\u1eadp kh\u1ea9u .\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu nh\u1eadp &#8220;<strong>0<\/strong>&#8221; ho\u1eb7c <strong>\u0111\u1ec3<\/strong> <strong>tr\u1ed1ng: <\/strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng <strong><em>kh\u00f4ng gi\u1ea3m thu\u1ebf GTGT.<\/em><\/strong><\/li>\n<li>N\u1ebfu nh\u1eadp &#8220;<strong>1<\/strong>&#8220;: Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng <em><strong>c\u00f3 gi\u1ea3m thu\u1ebf GTGT.<\/strong><\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m cho ph\u00e9p<a href=\"\/2023\/kb\/lap_chung_tu_tu_hoa_don_dien_tu\/\" target=\"_blank\" rel=\"noopener\"><em> nh\u1eadp kh\u1ea9u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em><\/a>\u00a0gi\u1ea3m 30% thu\u1ebf GTGT theo ngh\u1ecb quy\u1ebft 406\/N\u0110-UBTVQH15 ph\u00e1t h\u00e0nh t\u1eeb MISA meInvoice tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb sau:\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ee9ng t\u1eeb mua h\u00e0ng trong n\u01b0\u1edbc (qua kho\/kh\u00f4ng qua kho)<\/li>\n<li>Phi\u1ebfu chi, UNC<\/li>\n<li>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/li>\n<li>Ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng <a href=\"\/2023\/kb\/misa-inbot\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb sau t\u1eeb 1 ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a> \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf GTGT theo ngh\u1ecb quy\u1ebft 406\/N\u0110-UBTVQH15\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ee9ng t\u1eeb mua h\u00e0ng trong n\u01b0\u1edbc (qua kho\/kh\u00f4ng qua kho)<\/li>\n<li>Ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5<\/li>\n<li>Phi\u1ebfu chi, UNC<\/li>\n<li>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/li>\n<li>Ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n theo \u0111\u00fang ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT t\u1ea1i ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn 31\/12\/2021 (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c DN kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, l\u01b0u tr\u00fa, \u0103n u\u1ed1ng, du l\u1ecbch, vui ch\u01a1i&#8230;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2631,2636],"ht-kb-tag":[],"class_list":["post-21262","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu","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\/21262","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\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=21262"}],"version-history":[{"count":32,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/21262\/revisions"}],"predecessor-version":[{"id":23668,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/21262\/revisions\/23668"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=21262"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=21262"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=21262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}