{"id":22794,"date":"2022-01-26T09:31:10","date_gmt":"2022-01-26T02:31:10","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&p=22794"},"modified":"2025-11-04T14:50:05","modified_gmt":"2025-11-04T07:50:05","slug":"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","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/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\/","title":{"rendered":"Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn t\u1edd khai, b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra, Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT tr\u00ean MISA SME"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm t\u1ed5ng quan c\u00e1c thay \u0111\u1ed5i khi l\u1eadp t\u1edd khai, b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra v\u00e0 ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m do t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb quy\u1ebft 43\/2022\/QH15.<\/p>\n

    \n
  • V\u1edbi t\u1edd khai thu\u1ebf 01\/GTGT: V\u1eabn k\u00ea khai v\u00e0o nh\u00f3m thu\u1ebf su\u1ea5t 10% v\u00e0 b\u1ed5 sung ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf.<\/li>\n
  • V\u1edbi t\u1edd khai thu\u1ebf 04\/GTGT: B\u1ed5 sung ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf v\u00e0 c\u1ea3i ti\u1ebfn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u t\u1edd khai.<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    2. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/strong><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>
    <\/span><\/p>\n

    2.1 V\u1edbi t\u1edd khai thu\u1ebf 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/strong><\/h4>\n

    <\/div>

    \n
      \n
    • B\u1ed5 sung ph\u1ee5 l\u1ee5c PL 43\/2022\/QH15 – Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 <\/em><\/strong>(\u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 02\/2022 ho\u1eb7c t\u1eeb qu\u00fd I\/2022 \u0111\u1ebfn 31\/12\/2022)<\/li>\n<\/ul>\n

      \"\"<\/p>\n

      L\u01b0u \u00fd<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng xem danh s\u00e1ch chi ti\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo NQ43.<\/em><\/p>\n

      \"\"<\/p><\/blockquote>\n

        \n
      • T\u1ea1i tab BKBR_01-1\/GTGT – B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong>, <\/em>\n
          \n
        • Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n ra thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf, c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8% l\u00ean “nh\u00f3m<\/em> 4. H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%”,<\/em><\/li>\n
        • B\u1ea3ng k\u00ea c\u0169ng th\u1ec3 hi\u1ec7n r\u00f5 th\u00f4ng tin t\u1ea1i c\u1ed9t Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/em> – t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean PL-43\/2022\/QH15 – Gi\u1ea3m thu\u1ebf GTGT theo NQ43<\/em><\/li>\n
        • H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n ra \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n: C\u00f3 ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT, c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          L\u01b0u \u00fd<\/strong><\/span>: Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn\/b\u1ecf t\u00edch ch\u1ecdn t\u1ea1i c\u1ed9t H\u0110 gi\u1ea3m thu\u1ebf GTGT (Ng\u01b0\u1eddi d\u00f9ng t\u00f9y ch\u1ec9nh theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb). C\u1ee5 th\u1ec3:<\/em><\/p>\n

            \n
          • \n
              \n
            • \n
                \n
              • V\u1edbi nh\u1eefng d\u00f2ng h\u00f3a \u0111\u01a1n ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 ng\u1ea7m \u0111\u1ecbnh t\u00edch l\u00e0 H\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT tr\u01b0\u1edbc \u0111\u00f3, n\u1ebfu ng\u01b0\u1eddi d\u00f9ng B\u1ecf t\u00edch<\/strong> => Gi\u00e1 tr\u1ecb t\u1ea1i c\u1ed9t Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ec1 0<\/em><\/li>\n
              • Khi ng\u01b0\u1eddi d\u00f9ng T<\/strong>\u00edch ch\u1ecdn l\u1ea1i<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u1ea1i \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng theo theo h\u00f3a \u0111\u01a1n.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                \"\"<\/p>\n

                  \n
                • T\u1ea1i tab BKMV_01-2\/GTGT – B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong><\/em>\n
                    \n
                  • Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o c\u00f3 thu\u1ebf su\u1ea5t 8%, v\u00e0 ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n: C\u00f3 ch\u1ecdn Nh\u00f3m HHDV\u00a0<\/strong>l\u00e0 nh\u00f3m 1,2; c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n.<\/li>\n
                  • C\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea l\u00ean b\u1ea3ng k\u00ea c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0 c\u00f3 ng\u00e0y < ho\u1eb7c = ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                    \"\"<\/p>\n<\/div><\/div>\n

                    <\/span><\/p>\n

                    2.2 V\u1edbi t\u1edd khai thu\u1ebf 04\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/strong><\/h4>\n

                    <\/div>

                    \n
                      \n
                    • B\u1ed5 sung ph\u1ee5 l\u1ee5c PL 43\/2022\/QH15 – Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 <\/em><\/strong>(\u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 02\/2022 ho\u1eb7c t\u1eeb qu\u00fd I\/2022 \u0111\u1ebfn 31\/12\/2022)<\/li>\n<\/ul>\n

                      L\u01b0u \u00fd<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng xem danh s\u00e1ch chi ti\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo NQ43.<\/em><\/p>\n

                      \"\"<\/p>\n

                        \n
                      • Khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c PL 43\/2022\/QH15, <\/strong>ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u c\u1ed9t “Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p” – Ch\u1ec9 ti\u00eau [23], [25], [27], [29] <\/strong>tr\u00ean t\u1edd khai, th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p sau gi\u1ea3m 20% t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a nh\u00f3m ng\u00e0nh ngh\u1ec1.<\/li>\n<\/ul>\n

                        \"\"<\/p>\n

                        L\u01b0u \u00fd<\/strong><\/span>: Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn\/b\u1ecf t\u00edch ch\u1ecdn t\u1ea1i c\u1ed9t H\u0110 gi\u1ea3m thu\u1ebf GTGT (Ng\u01b0\u1eddi d\u00f9ng t\u00f9y ch\u1ec9nh theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb). C\u1ee5 th\u1ec3:<\/em><\/p>\n

                          \n
                        • \n
                            \n
                          • V\u1edbi nh\u1eefng d\u00f2ng h\u00f3a \u0111\u01a1n ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 ng\u1ea7m \u0111\u1ecbnh t\u00edch l\u00e0 H\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT tr\u01b0\u1edbc \u0111\u00f3, n\u1ebfu ng\u01b0\u1eddi d\u00f9ng B\u1ecf t\u00edch<\/strong> => Gi\u00e1 tr\u1ecb t\u1ea1i c\u1ed9t Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ec1 0<\/em><\/li>\n
                          • Khi ng\u01b0\u1eddi d\u00f9ng T<\/strong>\u00edch ch\u1ecdn l\u1ea1i<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u1ea1i \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng theo theo h\u00f3a \u0111\u01a1n.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                            \"\"<\/p>\n<\/div><\/div>\n<\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                             <\/p>\n

                             <\/p>\n","protected":false},"excerpt":{"rendered":"

                               <\/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":[2593],"ht-kb-tag":[],"class_list":["post-22794","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22794","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=22794"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22794\/revisions"}],"predecessor-version":[{"id":52387,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22794\/revisions\/52387"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=22794"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=22794"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=22794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}