{"id":29524,"date":"2022-12-28T16:02:02","date_gmt":"2022-12-28T09:02:02","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=29524"},"modified":"2025-11-05T12:01:31","modified_gmt":"2025-11-05T05:01:31","slug":"lam-the-nao-de-cap-nhat-lai-thue-suat-tu-8-ve-10-khi-het-thoi-gian-xuat-hoa-don-ap-dung-giam-thue-gtgt-theo-nq43-2022-qh15","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-de-cap-nhat-lai-thue-suat-tu-8-ve-10-khi-het-thoi-gian-xuat-hoa-don-ap-dung-giam-thue-gtgt-theo-nq43-2022-qh15\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i thu\u1ebf su\u1ea5t t\u1eeb 8% v\u1ec1 10% khi h\u1ebft th\u1eddi gian xu\u1ea5t h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT 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> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t GTGT c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a t\u1eeb 8% v\u1ec1 10% khi k\u1ebft th\u00fac th\u1eddi gian \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m lu\u00f4n ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1eb7t h\u00e0ng c\u1ea7n c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t<\/li>\n<li>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t: s\u1eeda h\u00e0ng lo\u1ea1t, s\u1eeda t\u1eebng m\u1eb7t h\u00e0ng, nh\u1eadp kh\u1ea9u t\u1eeb Excel<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 thao t\u00e1c v\u00e0 ki\u1ec3m tra sau khi c\u1eadp nh\u1eadt<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb v\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/p>\n<\/div><\/div>\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>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110i\u1ec1u ki\u1ec7n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n<\/p>\n<ul>\n<li>V\u00e0o danh m\u1ee5c <strong>V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong> \/ Chu\u1ed9t ph\u1ea3i v\u00e0o thanh ti\u00eau \u0111\u1ec1 \/ Ch\u1ecdn ch\u1ee9c n\u0103ng <strong>S\u1eeda m\u1eabu <\/strong>t\u00edch\u00a0 v\u00e0o \u00f4<strong> Hi\u1ec3n th\u1ecb<\/strong>\u00a0\u0111\u1ec3 thi\u1ebft l\u1eadp hi\u1ec3n th\u1ecb c\u1ed9t <strong>Thu\u1ebf su\u1ea5t GTGT<\/strong> tr\u00ean danh s\u00e1ch v\u1eadt t\u01b0 h\u00e0ng h\u00f3a (n\u1ebfu c\u1ed9t n\u00e0y \u0111ang ng\u1ea7m \u0111\u1ecbnh \u1ea9n) t\u00ecm v\u00e0 l\u1ecdc c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t 8% c\u1ea7n ch\u1ec9nh s\u1eeda tr\u00ean danh s\u00e1ch v\u1eadt t\u01b0 h\u00e0ng h\u00f3a.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29546\" src=\"\/2023\/wp-content\/uploads\/2022\/12\/vt_1.png\" alt=\"\" width=\"1420\" height=\"942\" srcset=\"\/2023\/wp-content\/uploads\/2022\/12\/vt_1.png 1420w, \/2023\/wp-content\/uploads\/2022\/12\/vt_1-700x464.png 700w, \/2023\/wp-content\/uploads\/2022\/12\/vt_1-800x531.png 800w, \/2023\/wp-content\/uploads\/2022\/12\/vt_1-768x509.png 768w, \/2023\/wp-content\/uploads\/2022\/12\/vt_1-50x33.png 50w, \/2023\/wp-content\/uploads\/2022\/12\/vt_1-60x40.png 60w, \/2023\/wp-content\/uploads\/2022\/12\/vt_1-100x66.png 100w\" sizes=\"auto, (max-width: 1420px) 100vw, 1420px\" \/><\/p>\n<ul>\n<li>T\u00ecm v\u00e0 l\u1ecdc c\u00e1c m\u00e3 v\u1eadt t\u01b0 h\u00e0ng h\u00f3a c\u00f3 thu\u1ebf su\u1ea5t 8% t\u1ea1i c\u1ed9t Thu\u1ebf su\u1ea5t GTGT v\u1eeba thi\u1ebft l\u1eadp hi\u1ec3n th\u1ecb<\/li>\n<li>Sau \u0111\u00f3, ch\u1ec9nh s\u1eeda thu\u1ebf su\u1ea5t t\u1eeb 8% v\u1ec1 10% theo 1 trong 3 c\u00e1ch sau:<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\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>C\u00e1ch 1: S\u1eeda h\u00e0ng lo\u1ea1t thu\u1ebf su\u1ea5t c\u1ee7a v\u1eadt t\u01b0 h\u00e0ng h\u00f3a (c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t)<\/p>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tham kh\u1ea3o theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/toi-co-the-sua-hang-loat-vat-tu-hang-hoa-cung-luc-khong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29525\" src=\"\/2023\/wp-content\/uploads\/2022\/12\/cd_1-2.png\" alt=\"\" width=\"896\" height=\"889\" srcset=\"\/2023\/wp-content\/uploads\/2022\/12\/cd_1-2.png 896w, \/2023\/wp-content\/uploads\/2022\/12\/cd_1-2-700x695.png 700w, \/2023\/wp-content\/uploads\/2022\/12\/cd_1-2-800x794.png 800w, \/2023\/wp-content\/uploads\/2022\/12\/cd_1-2-768x762.png 768w, \/2023\/wp-content\/uploads\/2022\/12\/cd_1-2-50x50.png 50w, \/2023\/wp-content\/uploads\/2022\/12\/cd_1-2-60x60.png 60w, \/2023\/wp-content\/uploads\/2022\/12\/cd_1-2-100x100.png 100w\" sizes=\"auto, (max-width: 896px) 100vw, 896px\" \/><\/p>\n<\/div><\/div>\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<p>C\u00e1ch 2: S\u1eeda t\u1eebng v\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/p>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Trong b\u1ea3ng chi ti\u1ebft v\u1eadt t\u01b0 h\u00e0ng h\u00f3a c\u1ea7n s\u1eeda, ch\u1ecdn l\u1ea1i lo\u1ea1i\u00a0Thu\u1ebf su\u1ea5t GTGT (%) th\u00e0nh lo\u1ea1i thu\u1ebf su\u1ea5t 10%<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29504\" src=\"\/2023\/wp-content\/uploads\/2022\/12\/cd_2-1.png\" alt=\"\" width=\"772\" height=\"581\" srcset=\"\/2023\/wp-content\/uploads\/2022\/12\/cd_2-1.png 772w, \/2023\/wp-content\/uploads\/2022\/12\/cd_2-1-700x527.png 700w, \/2023\/wp-content\/uploads\/2022\/12\/cd_2-1-768x578.png 768w, \/2023\/wp-content\/uploads\/2022\/12\/cd_2-1-50x38.png 50w, \/2023\/wp-content\/uploads\/2022\/12\/cd_2-1-60x45.png 60w, \/2023\/wp-content\/uploads\/2022\/12\/cd_2-1-100x75.png 100w\" sizes=\"auto, (max-width: 772px) 100vw, 772px\" \/><\/p>\n<\/div><\/div>\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<p>C\u00e1ch 3: Nh\u1eadp kh\u1ea9u c\u1eadp nh\u1eadt b\u1eb1ng file excel<\/p>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1: <\/strong>Tr\u00ean giao di\u1ec7n danh s\u00e1ch V\u1eadt t\u01b0 h\u00e0ng h\u00f3a, nh\u1ea5n\u00a0<strong>Xu\u1ea5t kh\u1ea9u,\u00a0<\/strong>t\u00edch ch\u1ecdn th\u00f4ng tin xu\u1ea5t kh\u1ea9u l\u00e0\u00a0<strong>Thu\u1ebf su\u1ea5t GTGT. <\/strong>Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd.<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29526\" src=\"\/2023\/wp-content\/uploads\/2022\/12\/cd_5-1.png\" alt=\"\" width=\"917\" height=\"632\" srcset=\"\/2023\/wp-content\/uploads\/2022\/12\/cd_5-1.png 917w, \/2023\/wp-content\/uploads\/2022\/12\/cd_5-1-700x482.png 700w, \/2023\/wp-content\/uploads\/2022\/12\/cd_5-1-800x551.png 800w, \/2023\/wp-content\/uploads\/2022\/12\/cd_5-1-768x529.png 768w, \/2023\/wp-content\/uploads\/2022\/12\/cd_5-1-50x34.png 50w, \/2023\/wp-content\/uploads\/2022\/12\/cd_5-1-60x41.png 60w, \/2023\/wp-content\/uploads\/2022\/12\/cd_5-1-100x69.png 100w\" sizes=\"auto, (max-width: 917px) 100vw, 917px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Ch\u1ec9nh s\u1eeda c\u1ed9t thu\u1ebf su\u1ea5t GTGT v\u1ec1 10% c\u1ee7a nh\u1eefng VTHH tr\u01b0\u1edbc \u0111\u00f3 \u0111ang thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf trong file excel v\u1eeba t\u1ea3i v\u1ec1.<\/p>\n<p style=\"padding-left: 240px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29508\" src=\"\/2023\/wp-content\/uploads\/2022\/12\/cd_4.png\" alt=\"\" width=\"513\" height=\"531\" srcset=\"\/2023\/wp-content\/uploads\/2022\/12\/cd_4.png 513w, \/2023\/wp-content\/uploads\/2022\/12\/cd_4-48x50.png 48w, \/2023\/wp-content\/uploads\/2022\/12\/cd_4-58x60.png 58w, \/2023\/wp-content\/uploads\/2022\/12\/cd_4-97x100.png 97w\" sizes=\"auto, (max-width: 513px) 100vw, 513px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Ch\u1ecdn\u00a0<strong>Nh\u1eadp kh\u1ea9u<\/strong>\u00a0tr\u00ean thanh c\u00f4ng c\u1ee5\u00a0 v\u00e0 ch\u1ecdn t\u1edbi file excel v\u1eeba ch\u1ec9nh s\u1eeda<\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>T\u00edch ch\u1ecdn\u00a0<strong>Ph\u01b0\u01a1ng th\u1ee9c nh\u1eadp kh\u1ea9u<\/strong>\u00a0l\u00e0\u00a0<strong>Nh\u1eadp kh\u1ea9u ghi \u0111\u00e8<\/strong>\u00a0\u0111\u1ec3 c\u1eadp nh\u1eadt file excel v\u1eeba ch\u1ec9nh s\u1eeda l\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/xuat-khau-excel_2.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5: <\/strong>Th\u1ef1c hi\u1ec7n ti\u1ebfp c\u00e1c b\u01b0\u1edbc nh\u1eadp kh\u1ea9u excel theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1<strong>\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul><\/div><\/div><\/ul>\n<\/li>\n<li style=\"list-style-type: none;\">\n<ul><\/div><\/ul>\n<\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\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":[2624,2647,2568,2631],"ht-kb-tag":[4313,3841],"class_list":["post-29524","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-danh-muc","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-hoa-don-dien-tu","ht_kb_tag-cap-nhat-thue","ht_kb_tag-giam-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/29524","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=29524"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/29524\/revisions"}],"predecessor-version":[{"id":53195,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/29524\/revisions\/53195"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=29524"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=29524"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=29524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}