{"id":22508,"date":"2022-01-07T09:28:12","date_gmt":"2022-01-07T02:28:12","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=22508"},"modified":"2025-10-22T17:06:16","modified_gmt":"2025-10-22T10:06:16","slug":"toi-muon-hach-toan-hoa-don-mua-hang-giam-30-thue-gtgt-theo-nghi-quyet-406-nq-ubtvqh15-tren-phan-mem-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/toi-muon-hach-toan-hoa-don-mua-hang-giam-30-thue-gtgt-theo-nghi-quyet-406-nq-ubtvqh15-tren-phan-mem-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n mua h\u00e0ng gi\u1ea3m 30% thu\u1ebf GTGT theo ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 tr\u00ean ph\u1ea7n m\u1ec1m th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<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 data-start=\"141\" data-end=\"310\"><span style=\"color: #000000;\"><strong>M\u1ee5c \u0111\u00edch: <\/strong>Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 nh\u1eadp 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).<\/span><\/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<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #000000;\">Ph\u1ea7n m\u1ec1m cho ph\u00e9p<em> nh\u1eadp kh\u1ea9u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em> gi\u1ea3m 30% thu\u1ebf GTGT theo ngh\u1ecb quy\u1ebft 406\/N\u0110-UBTVQH15 ph\u00e1t h\u00e0nh t\u1eeb MISA meInvoice. Xem h\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadp kh\u1ea9u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <a style=\"color: #000000;\" href=\"\/2023\/kb\/lap_chung_tu_tu_hoa_don_dien_tu\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/span><\/li>\n<li><span style=\"color: #000000;\">Tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng, t\u1ea1i tab <strong>2.Thu\u1ebf<\/strong> nh\u1eadp s\u1ed1 ti\u1ec1n thu\u1ebf sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0o \u00f4 <strong>Ti\u1ec1n thu\u1ebf GTGT<\/strong>, b\u1ecf tr\u1ed1ng \u00f4 <strong>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><em><strong>V\u00ed d\u1ee5:<\/strong> Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf theo NQ406 gi\u00e1 3.300.000, thu\u1ebf 10% dc gi\u1ea3m thu\u1ebf 99.000 th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp s\u1ed1 ti\u1ec1n t\u1ea1i \u00f4 <strong>Ti\u1ec1n Thu\u1ebf GTGT<\/strong> l\u00e0 231.000 (S\u1ed1 ti\u1ec1n thu\u1ebf sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m)<\/em><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-22511\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/Nhap-tien-thue-1-700x457.png\" alt=\"\" width=\"700\" height=\"457\" srcset=\"\/2023\/wp-content\/uploads\/2022\/01\/Nhap-tien-thue-1-700x457.png 700w, \/2023\/wp-content\/uploads\/2022\/01\/Nhap-tien-thue-1-800x523.png 800w, \/2023\/wp-content\/uploads\/2022\/01\/Nhap-tien-thue-1-768x502.png 768w, \/2023\/wp-content\/uploads\/2022\/01\/Nhap-tien-thue-1-50x33.png 50w, \/2023\/wp-content\/uploads\/2022\/01\/Nhap-tien-thue-1-60x39.png 60w, \/2023\/wp-content\/uploads\/2022\/01\/Nhap-tien-thue-1-100x65.png 100w, \/2023\/wp-content\/uploads\/2022\/01\/Nhap-tien-thue-1.png 1517w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"color: #000000;\"><em><strong>L\u01b0u \u00fd:<\/strong> Ch\u1ec9 nh\u1eadp \u00f4 <strong>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m<\/strong> khi l\u00e0 mua h\u00e0ng h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp, m\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ec3 tr\u1eeb th\u1eb3ng v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng.<\/em><\/span><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":110,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2628],"ht-kb-tag":[],"class_list":["post-22508","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-mua-hang-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22508","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\/110"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=22508"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22508\/revisions"}],"predecessor-version":[{"id":43113,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22508\/revisions\/43113"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=22508"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=22508"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=22508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}