{"id":23701,"date":"2022-03-19T11:48:47","date_gmt":"2022-03-19T04:48:47","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=23701"},"modified":"2025-10-30T09:29:54","modified_gmt":"2025-10-30T02:29:54","slug":"lam-the-nao-khi-hoa-don-thue-suat-8-khong-len-bang-ke-thue-ban-ra","status":"publish","type":"ht_kb","link":"https:\/\/helpsme2021.misa.vn\/2023\/kb\/lam-the-nao-khi-hoa-don-thue-suat-8-khong-len-bang-ke-thue-ban-ra\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ho\u00e1 \u0111\u01a1n thu\u1ebf su\u1ea5t 8% kh\u00f4ng l\u00ean B\u1ea3ng k\u00ea thu\u1ebf b\u00e1n ra?"},"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> B\u00e0i vi\u1ebft gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u c\u00e1ch ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean h\u00f3a \u0111\u01a1n c\u00f3 thu\u1ebf su\u1ea5t 8% v\u00e0o B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra khi l\u1eadp t\u1edd khai thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. Sau khi \u0111\u1ecdc, Qu\u00fd kh\u00e1ch s\u1ebd bi\u1ebft c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u00f3a \u0111\u01a1n xu\u1ea5t hi\u1ec7n \u0111\u00fang tr\u00ean b\u1ea3ng k\u00ea, c\u0169ng nh\u01b0 c\u00e1c \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 v\u1ec1 gi\u1ea3m thu\u1ebf GTGT.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110i\u1ec1u ki\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra<\/li>\n<li>Quy \u0111\u1ecbnh nh\u00f3m h\u00f3a \u0111\u01a1n thu\u1ebf su\u1ea5t 8% tr\u00ean b\u1ea3ng k\u00ea<\/li>\n<li>C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n thu\u1ebf, K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/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\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi l\u1eadp t\u1edd khai thu\u1ebf theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, t\u1ea1i tab <em><strong>BKBR_01-1\/GTGT \u2013 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><\/p>\n<ul>\n<li>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 c\u00f3 Ng\u00e0y ho\u00e1 \u0111\u01a1n thu\u1ed9c trong k\u1ef3 t\u00ednh thu\u1ebf \u0111ang l\u1eadp.<\/li>\n<li>C\u00f3 <strong>thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 8%<\/strong> th\u00ec s\u1ebd\u00a0l\u00ean \u201c<strong><em>nh\u00f3m<\/em> <\/strong><em><strong>4. H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%<\/strong>\u201d.<\/em><\/li>\n<li>B\u1ea3ng k\u00ea\u00a0 b\u00e1n ra c\u0169ng th\u1ec3 hi\u1ec7n r\u00f5 th\u00f4ng tin t\u1ea1i c\u1ed9t <em>Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/em> \u2013 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean <em>PL204\/2025\/QH15 \u2013 Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15.<\/em><\/li>\n<li>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:\n<ul style=\"list-style-type: disc;\">\n<li>C\u00f3 ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT.<\/li>\n<li>C\u00f3 \u0111\u1ee7 s\u1ed1 h\u00f3a \u0111\u01a1n<\/li>\n<li>C\u00f3 ng\u00e0y h\u00f3a \u0111\u01a1n thu\u1ed9c trong k\u1ef3 thu\u1ebf \u0111\u00f3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23702\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/thue-700x497.png\" alt=\"\" width=\"700\" height=\"497\" srcset=\"\/2023\/wp-content\/uploads\/2022\/03\/thue-700x497.png 700w, \/2023\/wp-content\/uploads\/2022\/03\/thue-800x568.png 800w, \/2023\/wp-content\/uploads\/2022\/03\/thue-768x545.png 768w, \/2023\/wp-content\/uploads\/2022\/03\/thue-50x36.png 50w, \/2023\/wp-content\/uploads\/2022\/03\/thue-60x43.png 60w, \/2023\/wp-content\/uploads\/2022\/03\/thue-100x71.png 100w, \/2023\/wp-content\/uploads\/2022\/03\/thue.png 1004w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div> <\/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":""},"ht-kb-category":[2636],"ht-kb-tag":[],"_links":{"self":[{"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/23701"}],"collection":[{"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/users\/110"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=23701"}],"version-history":[{"count":6,"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/23701\/revisions"}],"predecessor-version":[{"id":48479,"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/23701\/revisions\/48479"}],"wp:attachment":[{"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=23701"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=23701"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=23701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}