{"id":24595,"date":"2022-04-14T16:29:17","date_gmt":"2022-04-14T09:29:17","guid":{"rendered":"http:\/\/helpamis.misa.vn\/2022\/?post_type=ht_kb&#038;p=24595"},"modified":"2025-11-04T15:06:46","modified_gmt":"2025-11-04T08:06:46","slug":"thue-gtgt-truc-tiep-tren-doanh-thu","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/thue-gtgt-truc-tiep-tren-doanh-thu\/","title":{"rendered":"Thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu"},"content":{"rendered":"<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\"><span style=\"font-size: 14pt;\">Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n<\/span><\/span><\/strong><\/span><\/p>\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/qzGPY5I0NxQ\" width=\"860\" height=\"482\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: <a style=\"text-decoration: none; color: #2495d2;\" href=\"https:\/\/vimeo.com\/194286164\" target=\"_blank\" rel=\"noopener noreferrer\">Ta\u0323i \u0111\u00e2y <\/a><\/span><\/strong><span style=\"color: black;\">(<a style=\"text-decoration: none; color: #2495d2;\" href=\"xem_va_tai_phim_huong_dan\">Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim<\/a>)<\/span><\/span><\/p>\n<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>\u00a0Gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh h\u1ea1ch to\u00e1n, l\u1eadp t\u1edd khai v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt d\u1eef li\u1ec7u ch\u00ednh x\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/li>\n<li>L\u1eadp t\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (m\u1eabu 04\/GTGT theo TT80 ho\u1eb7c TT156)<\/li>\n<li>L\u1eadp t\u1edd khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 \u0111i\u1ec1u ki\u1ec7n l\u1eadp t\u1edd khai, d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf, v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 h\u1ea1ch to\u00e1n b\u00fat to\u00e1n n\u1ed9p thu\u1ebf<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/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. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">H\u1ea1ch to\u00e1n khi mua ha\u0300ng<\/span><\/li>\n<\/ul>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 152, 153, 156, 211, 213, 611&#8230;(Gia\u0301 tri\u0323 bao g\u00f4\u0300m ca\u0309 thu\u00ea\u0301 GTGT)<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 c\u00e1c TK 111, 112, 331&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">Ha\u0323ch toa\u0301n khi ba\u0301n ha\u0300ng<\/span><\/li>\n<\/ul>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 111, 112, 131&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 511, 512&#8230;<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">Cu\u1ed1i th\u00e1ng, k\u1ebf to\u00e1n t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT pha\u0309i n\u00f4\u0323p trong k\u1ef3<\/span><\/li>\n<\/ul>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 511 <\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 33311\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT pha\u0309i n\u00f4\u0323p<\/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>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">L\u01b0u \u00fd: <\/span><\/em><\/strong><em><span style=\"color: black;\">\u0110\u00ea\u0309 l\u00e2\u0323p \u0111\u01b0\u01a1\u0323c t\u01a1\u0300 khai thu\u00ea\u0301 GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu, khi ta\u0323o d\u01b0\u0303 li\u00ea\u0323u k\u00ea\u0301 toa\u0301n NSD pha\u0309i cho\u0323n ph\u01b0\u01a1ng pha\u0301p ti\u0301nh thu\u00ea\u0301 GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean doanh thu:<\/span><\/em><\/span><\/p>\n<p style=\"padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\"><strong><img decoding=\"async\" class=\"img-size60\" style=\"width: 700px; max-width: 700px ! important; min-width: 518px ! important;\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_doanh_thu01.png&quot;\" alt=\"\" \/>\u00a0<\/strong><\/span><\/em><\/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>3.1 H\u1ea1ch to\u00e1n thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <strong>B\u00e1n h\u00e0ng\\<\/strong>tab <strong>B\u00e1n h\u00e0ng<\/strong>.<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 2: Th\u00eam ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p v\u00e0 khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb, <span style=\"font-size: 12pt;\"><span style=\"color: black;\">ph\u1ea3i ch\u1ecdn <strong>Nh\u00f3m ng\u00e0nh ngh\u1ec1 <\/strong>th\u00ec ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng m\u1edbi \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra.<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" style=\"width: 800px; max-width: 800px ! important; min-width: 592px ! important;\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_doanh_thu02.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 3: Sau khi khai b\u00e1o xong, nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/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<h4><strong>3.2 L\u1eadp t\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 1: L\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn l\u1eadp t\u1edd khai thu\u1ebf theo m\u1eabu:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>TT80-T\u1edd khai thu\u1ebf GTGT TT (04\/GTGT)<\/strong>\u00a0(M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 80) \u2013 \u00c1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2022.<\/li>\n<li>Ho\u1eb7c\u00a0<strong>TT156-T\u1edd khai thu\u1ebf GTGT TT (04\/GTGT)<\/strong> (M\u1eabu t\u1edd khai theo th\u00f4ng t\u01b0 156).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25224\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1.png\" alt=\"\" width=\"1390\" height=\"715\" srcset=\"\/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1.png 1390w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-700x360.png 700w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-800x412.png 800w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-768x395.png 768w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-50x26.png 50w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-60x31.png 60w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04_1-100x51.png 100w\" sizes=\"auto, (max-width: 1390px) 100vw, 1390px\" \/><\/span><\/p>\n<p>B\u01b0\u1edbc 2: Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, t\u00edch ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai thu\u1ebf GTGT, sau \u0111\u00f3 nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y:<\/li>\n<\/ul>\n<p><iframe loading=\"lazy\" title=\"vimeo-player\" src=\"\/\/player.vimeo.com\/video\/527094368?title=0&amp;amp;byline=0\" width=\"640\" height=\"360\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\" data-mce-fragment=\"1\"><\/iframe><\/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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 2: L\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung <\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: Thi\u1ebft l\u1eadp k\u1ef3 k\u00ea khai b\u1ed5 sung<\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25223\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/thue-GTGT_04.png\" alt=\"\" width=\"1390\" height=\"715\" srcset=\"\/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04.png 1390w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-700x360.png 700w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-800x412.png 800w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-768x395.png 768w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-50x26.png 50w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-60x31.png 60w, \/2023\/wp-content\/uploads\/2022\/04\/thue-GTGT_04-100x51.png 100w\" sizes=\"auto, (max-width: 1390px) 100vw, 1390px\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 2: Tab <strong>T\u1edd khai<\/strong>: ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1edd khai c\u0169 l\u00ean, NSD t\u1ef1 nh\u1eadp th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai b\u1ed5 sung.<\/span><\/p>\n<p>B\u01b0\u1edbc 3: Nh\u1ea5n <strong>T\u1ed5ng h\u1ee3p KHBS, c<\/strong>h\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00ean tab KHBS<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25024\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6.png\" alt=\"\" width=\"932\" height=\"973\" srcset=\"\/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6.png 932w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-700x731.png 700w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-800x835.png 800w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-768x802.png 768w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-48x50.png 48w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-57x60.png 57w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_6-96x100.png 96w\" sizes=\"auto, (max-width: 932px) 100vw, 932px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Tab\u00a0<strong>01\/KHBS<\/strong>: T\u1edd khai b\u1ed5 sung<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25027\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4.png\" alt=\"\" width=\"1233\" height=\"1080\" srcset=\"\/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4.png 1233w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-700x613.png 700w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-800x701.png 800w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-768x673.png 768w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-50x44.png 50w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-60x53.png 60w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_4-100x88.png 100w\" sizes=\"auto, (max-width: 1233px) 100vw, 1233px\" \/><\/span><\/p>\n<ul style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<li>Tab\u00a0<strong>01-1\/KHBS<\/strong>: B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25026\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5.png\" alt=\"\" width=\"1151\" height=\"973\" srcset=\"\/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5.png 1151w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-700x592.png 700w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-800x676.png 800w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-768x649.png 768w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-50x42.png 50w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-60x51.png 60w, \/2023\/wp-content\/uploads\/2022\/04\/BS_04.GTGT_5-100x85.png 100w\" sizes=\"auto, (max-width: 1151px) 100vw, 1151px\" \/><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 4: Khai b\u00e1o b\u1ed5 sung c\u00e1c th\u00f4ng tin <strong>N\u1ed9i dung gi\u1ea3i th\u00edch v\u00e0 t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m\u00a0<\/strong>(n\u1ebfu c\u00f3).<\/span><\/p>\n<p>B\u01b0\u1edbc 5: Nh\u1ea5n <strong>C\u1ea5t\u00a0<\/strong>\u0111\u1ec3 l\u01b0u t\u1edd khai.<\/p>\n<p>B\u01b0\u1edbc 6: N\u1ed9p t\u1edd khai qua Mtax, ho\u1eb7c xu\u1ea5t kh\u1ea9u ra XML \u0111\u1ec3 n\u1ed9p ho\u1eb7c nh\u1eadp v\u00e0o HTKK. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/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>4. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 kho\u1ea3n thu h\u1ed9 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao th\u00ec ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf GTGT ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9. Ph\u1ea7n m\u1ec1m b\u1ed5 c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau &#8220;T\u1ec9nh\/ Th\u00e0nh ph\u1ed1&#8221;, &#8220;X\u00e3\/Ph\u01b0\u1eddng\/\u0110\u1eb7c khu&#8221;, \u201cChi c\u1ee5c Thu\u1ebf khu v\u1ef1c\u201d v\u00e0 \u201cC\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p\u201d tr\u00ean form ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf theo HTKK. <\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25028\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2.png\" alt=\"\" width=\"635\" height=\"265\" srcset=\"\/2023\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2.png 635w, \/2023\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2-50x21.png 50w, \/2023\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2-60x25.png 60w, \/2023\/wp-content\/uploads\/2022\/04\/chon-cucQLT_2-100x42.png 100w\" sizes=\"auto, (max-width: 635px) 100vw, 635px\" \/><\/p>\n<ul>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u m\u00e0 th\u00e1ng\/qu\u00fd \u0111\u00f3 c\u00f3 ph\u00e1t sinh H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/H\u0110 thay th\u1ebf kh\u00e1c k\u1ef3 v\u1edbi H\u0110 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/H\u0110 b\u1ecb thay th\u1ebf, ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/H\u0110 thay th\u1ebf\/H\u0110 h\u1ee7y l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra. Tuy nhi\u00ean, ph\u1ea7n m\u1ec1m v\u1eabn cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/html_21130000\/\" target=\"_blank\" rel=\"noopener\">ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean b\u1ea3ng k\u00ea<\/a>.<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, n\u1ebfu chi nh\u00e1nh n\u00e0o \u0111\u0103ng k\u00fd k\u00ea khai n\u1ed9p thu\u1ebf GTGT ri\u00eang th\u00ec qu\u00fd v\u1ecb v\u00e0o danh m\u1ee5c c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a chi nh\u00e1nh \u0111\u00f3, t\u00edch ch\u1ecdn<strong>&#8220;K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang&#8221;<\/strong>, khi \u0111\u00f3 chi nh\u00e1nh m\u1edbi c\u00f3 quy\u1ec1n l\u1eadp t\u1edd khai thu\u1ebf GTGT ri\u00eang cho chi nh\u00e1nh. Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT \u1edf t\u1ed5ng c\u00f4ng ty, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra c\u1ee7a c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn<strong>&#8220;K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang&#8221;<\/strong><\/span><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf (kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n), NNT ch\u1ec9 ph\u1ea3i n\u1ed9p\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/em>, kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS.<\/em><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p NNT ph\u00e1t hi\u1ec7n H\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 sai s\u00f3t, v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf cho H\u1ed3 s\u01a1 khai thu\u1ebf n\u00e0y, th\u00ec NNT khai b\u1ed5 sung b\u1eb1ng c\u00e1ch:\n<ul style=\"list-style-type: disc;\">\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/li>\n<li>Kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS.<\/em>\u00a0(Do NNT kh\u00f4ng ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a CQT n\u00ean CQT s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh g\u1eedi cho NNT).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: 12pt;\">V\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, \u0111\u1ecbnh k\u1ef3 c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p. K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\">V\u00e0o <strong>Nghi\u1ec7p v\u1ee5<\/strong>\\<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, khai b\u00e1o th\u00f4ng tin v\u1ec1 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (<strong>L\u01b0u \u00fd:<\/strong> kh\u00f4ng k\u00ea khai th\u00f4ng tin t\u1ea1i tab <strong>Thu\u1ebf<\/strong>)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size90\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/R39_xacdinh_thueGTGT_TT.jpg&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\">Nh\u1ea5t <strong>C\u1ea5t <\/strong>\u0111\u1ec3 l\u01b0u l\u1ea1i ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">Ngo\u00e0i ra, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n b\u00fat to\u00e1n n\u1ed9p thu\u1ebf GTGT d\u01b0\u1edbi \u0111\u00e2y:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><a href=\"nop_cac_loai_thue_khac_bang_tien_mat\" target=\"_blank\" rel=\"noopener noreferrer\">N\u1ed9p thu\u1ebf GTGT b\u1eb1ng ti\u1ec1n m\u1eb7t<\/a>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><a href=\"nopcacloaithuekhac_bangtienguinganhang\" target=\"_blank\" rel=\"noopener noreferrer\">N\u1ed9p thu\u1ebf GTGT b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/a>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u01a1\u0301ng d\u00e2\u0303n Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: Ta\u0323i \u0111\u00e2y (Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim)<\/p>\n","protected":false},"author":133,"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-24595","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\/24595","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=24595"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/24595\/revisions"}],"predecessor-version":[{"id":52407,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/24595\/revisions\/52407"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=24595"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=24595"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=24595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}