{"id":22729,"date":"2022-01-25T09:03:39","date_gmt":"2022-01-25T02:03:39","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=22729"},"modified":"2025-10-29T10:12:18","modified_gmt":"2025-10-29T03:12:18","slug":"dap-ung-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-43-2022-qh15","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/dap-ung-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-43-2022-qh15\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15, Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP tr\u00ean MISA SME"},"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><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm t\u1ed5ng quan v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP tr\u00ean ph\u1ea7n m\u1ec1m MISA SME. Qua \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp, ph\u00e1t h\u00e0nh v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi trong n\u0103m 2022.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo NQ43\/2022\/QH15, N\u0110 15\/2022\/N\u0110-CP<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean MISA SME v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m kh\u00e1c<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/li>\n<li>Gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf, chuy\u1ec3n \u0111\u1ed5i m\u1eabu h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n nhi\u1ec1u thu\u1ebf su\u1ea5t, h\u1ee3p \u0111\u1ed3ng c\u0169, v\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME, Qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng<\/p>\n<p><strong>N\u1ed8I DUNG CH\u00cdNH S\u00c1CH NGH\u1eca QUY\u1ebeT 43\/2022\/QH15, NGH\u1eca \u0110\u1ecaNH 15\/2022\/N\u0110-CP:<\/strong><\/p>\n<p><a href=\"\/2023\/kb\/gioi-thieu-noi-dung-chinh-sach-giam-thue-gtgt-theo-nq43-2022-qh15\/\" target=\"_blank\" rel=\"noopener\">Gi\u1edbi thi\u1ec7u ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT trong n\u0103m 2022 theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15, Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22784\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/anh-nd-nq.png\" alt=\"\" width=\"1095\" height=\"643\" srcset=\"\/2023\/wp-content\/uploads\/2022\/01\/anh-nd-nq.png 1095w, \/2023\/wp-content\/uploads\/2022\/01\/anh-nd-nq-700x411.png 700w, \/2023\/wp-content\/uploads\/2022\/01\/anh-nd-nq-800x470.png 800w, \/2023\/wp-content\/uploads\/2022\/01\/anh-nd-nq-768x451.png 768w, \/2023\/wp-content\/uploads\/2022\/01\/anh-nd-nq-50x29.png 50w, \/2023\/wp-content\/uploads\/2022\/01\/anh-nd-nq-60x35.png 60w, \/2023\/wp-content\/uploads\/2022\/01\/anh-nd-nq-100x59.png 100w\" sizes=\"auto, (max-width: 1095px) 100vw, 1095px\" \/><\/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. Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng v\u00e0 C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><span style=\"color: #ff6600;\"><strong>Tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15<\/strong><\/span><\/span> <span style=\"font-size: 8pt;\"><a class=\"wp-block-button__link has-background has-luminous-vivid-orange-background-color\" href=\"\/2023\/kb\/tra-cuu-mat-hang-giam-thue-theo-nghi-quyet-43-2022-qh15\/\" target=\"_blank\" rel=\"noopener\"><strong> XEM H\u01af\u1edaNG D\u1eaaN <\/strong><\/a><strong>\u00a0<\/strong><\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><strong>2.1 Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra\u00a0<\/strong><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><a href=\"\/2023\/kb\/xuat-hach-toan-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-43-2022-qh15-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\">T\u00f4i \u0111ang d\u00f9ng MISA SME 2022 R11 tr\u1edf l\u00ean \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"\/2023\/kb\/lap_chung_tu_ban_hang_cho_hoa_don_lay_ve_tu_meinvoice_vn\/\" target=\"_blank\" rel=\"noopener\">T\u00f4i \u0111ang s\u1eed d\u1ee5ng MISA meInvoice ph\u00e1t h\u00e0nh H\u0110\u0110T, sau \u0111\u00f3 l\u1ea5y h\u00f3a \u0111\u01a1n xu\u1ed1ng SME \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn doanh thu th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"\/2023\/kb\/hach-toan-ghi-nhan-doanh-thu-tren-misa-sme-tu-hoa-don-dau-ra-phat-hanh-tren-phan-mem-khac-ap-dung-theo-nq43-2022-qh15\/\" target=\"_blank\" rel=\"noopener\">T\u00f4i \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m kh\u00e1c \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, sau \u0111\u00f3 l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn doanh thu tr\u00ean MISA SME 2022 th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<\/ul>\n<\/li>\n<li><strong>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><a href=\"\/2023\/kb\/lap-chung-tu-tu-hoa-don-dau-vao-theo-nghi-quyet-43-2022-qh15\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o l\u1ea5y v\u1ec1 t\u1eeb MISA meInvoice &#8211; D\u1ecbch v\u1ee5 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/a><\/li>\n<li><a href=\"\/2023\/kb\/lap-chung-tu-mua-hang-nhan-kem-hd-theo-nq43-tren-sme\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 xu\u1ea5t tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c.<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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<h4><strong>2.2 C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><a href=\"\/2023\/kb\/chuyen-doi-mau-hoa-don-dien-tu-dang-su-dung-theo-nghi-quyet-43-2022-qh15\/\" target=\"_blank\" rel=\"noopener\">T\u00f4i c\u1ea7n th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t (trong \u0111\u00f3 c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8%) tr\u00ean MISA SME?<\/a><\/li>\n<li><a href=\"\/2023\/kb\/sua-mau-hoa-don-tu-in-dat-in-doi-voi-hoa-don-giam-thue-gtgt-theo-nghi-quyet-43-2022-qh15\/\" target=\"_blank\" rel=\"noopener\">L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c m\u1eabu h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 gi\u1ea3m thu\u1ebf GTGT theo NQ43?<\/a><\/li>\n<li><a href=\"\/2023\/kb\/xuat-hddt-giam-thue-gtgt-theo-nq43-cho-khach-hang-dang-su-dung-misa-sme-2022-r1-den-r10-het-han\/\" target=\"_blank\" rel=\"noopener\">Xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo NQ43\/2022\/QH15, Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP cho \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng MISA SME 2022 t\u1eeb R1 \u0111\u1ebfn R10 \u0111\u00e3 h\u1ebft h\u1ea1n n\u00e2ng c\u1ea5p nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2021\/kb\/xuat-hddt-giam-thue-gtgt-theo-nq43-cho-khach-hang-dang-su-dung-misa-sme-2021-tro-ve-truoc\/\" target=\"_blank\" rel=\"noopener\">Xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo NQ43\/2022\/QH15, Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP cho \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng MISA SME 2021 tr\u1edf v\u1ec1 tr\u01b0\u1edbc nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"\/2023\/kb\/nghi-quyet-43-2022-qh15-anh-huong-nhu-the-nao-den-to-khai-bang-ke-ban-ra-phu-luc-giam-thue-gtgt-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o t\u1edbi t\u1edd khai, b\u1ea3ng k\u00ea b\u00e1n ra, ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT?<\/a><\/li>\n<li><a href=\"\/2023\/kb\/hoa-don-sai-sot-trong-thang-01-tro-ve-truoc-vay-thang-02-lap-hoa-don-xu-ly-sai-sot-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener\">H\u00f3a \u0111\u01a1n sai s\u00f3t trong th\u00e1ng 01 tr\u1edf v\u1ec1 tr\u01b0\u1edbc, v\u1eady th\u00e1ng 02 l\u1eadp h\u00f3a \u0111\u01a1n x\u1eed l\u00fd sai s\u00f3t nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/xuat-hoa-don-vua-co-mat-hang-giam-thue-vua-khong-giam-thue\/\" target=\"_blank\" rel=\"noopener\">T\u00f4i c\u00f3 2 m\u1eb7t h\u00e0ng, trong \u0111\u00f3 c\u00f3 1 lo\u1ea1i \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf v\u00e0 1 lo\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf th\u00ec t\u00f4i ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"\/2023\/kb\/hop-dong-da-ky-ket-tu-truoc-voi-thue-suat-10-gio-duoc-giam-8-thi-xu-ly-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener\">H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft t\u1eeb tr\u01b0\u1edbc v\u1edbi thu\u1ebf su\u1ea5t 10% gi\u1edd \u0111\u01b0\u1ee3c gi\u1ea3m 8% th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"\/2023\/kb\/lap-rieng-hoa-don-tu-chung-tu-ban-hang-co-giam-thue-va-khong-giam-thue-gtgt-theo-nq43\/\" target=\"_blank\" rel=\"noopener\">T\u00f4i ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 l\u1eadp ri\u00eang h\u00f3a \u0111\u01a1n t\u1eeb ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng c\u00f3 gi\u1ea3m thu\u1ebf v\u00e0 kh\u00f4ng gi\u1ea3m thu\u1ebf, \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh t\u1ea1i N\u011015 m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t?<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2588],"ht-kb-tag":[],"class_list":["post-22729","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22729","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=22729"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22729\/revisions"}],"predecessor-version":[{"id":47365,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22729\/revisions\/47365"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=22729"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=22729"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=22729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}