{"id":22801,"date":"2022-01-26T10:05:50","date_gmt":"2022-01-26T03:05:50","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=22801"},"modified":"2025-10-29T10:24:12","modified_gmt":"2025-10-29T03:24:12","slug":"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","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/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\/","title":{"rendered":"H\u1ea1ch to\u00e1n ghi nh\u1eadn doanh thu tr\u00ean MISA SME t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ph\u00e1t h\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c, \u00e1p d\u1ee5ng theo NQ43\/2022\/QH15"},"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 quy tr\u00ecnh ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng tr\u00ean MISA SME khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c doanh thu v\u00e0 thu\u1ebf GTGT theo quy \u0111\u1ecbnh m\u1edbi.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 ch\u1ecdn thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p<\/li>\n<li>L\u01b0u \u00fd khi thi\u1ebft l\u1eadp gi\u1ea3m thu\u1ebf GTGT theo t\u1eebng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/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<\/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 tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ng\u01b0\u1eddi d\u00f9ng <a href=\"\/2023\/kb\/ban-hang\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/a> nh\u01b0 b\u00ecnh th\u01b0\u1eddng (kh\u00f4ng t\u00edch ch\u1ecdn <em>L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n<\/em>) v\u00e0\u00a0c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/p>\n<p>B\u01b0\u1edbc 1: \u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf theo PP kh\u1ea5u tr\u1eeb, tr\u00ean tab <strong>2. Thu\u1ebf, <\/strong>ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 8%<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22819\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/ctbh_1.png\" alt=\"\" width=\"1024\" height=\"663\" srcset=\"\/2023\/wp-content\/uploads\/2022\/01\/ctbh_1.png 1024w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_1-700x453.png 700w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_1-800x518.png 800w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_1-768x497.png 768w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_1-50x32.png 50w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_1-60x39.png 60w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_1-100x65.png 100w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>B\u01b0\u1edbc 2: \u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf theo PP t\u1ef7 l\u1ec7 % tr\u00ean doanh thu:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>Thi\u1ebft l\u1eadp H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\H\u00f3a \u0111\u01a1n\\Gi\u1ea3m 20% thu\u1ebf GTGT trong n\u0103m 2022 theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15<\/li>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, t\u00edch ch\u1ecdn tickbox <strong>Gi\u1ea3m 20% thu\u1ebf GTGT theo NQ43\/2022\/QH15<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22823\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/ctbh_tt.png\" alt=\"\" width=\"1099\" height=\"1009\" srcset=\"\/2023\/wp-content\/uploads\/2022\/01\/ctbh_tt.png 1099w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_tt-700x643.png 700w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_tt-800x734.png 800w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_tt-768x705.png 768w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_tt-50x46.png 50w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_tt-60x55.png 60w, \/2023\/wp-content\/uploads\/2022\/01\/ctbh_tt-100x92.png 100w\" sizes=\"auto, (max-width: 1099px) 100vw, 1099px\" \/><\/p>\n<\/div><\/div> <\/div>\n<p style=\"padding-left: 120px;\">\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-22801","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\/22801","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=22801"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22801\/revisions"}],"predecessor-version":[{"id":47383,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/22801\/revisions\/47383"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=22801"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=22801"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=22801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}