{"id":2985,"date":"2019-12-25T18:06:18","date_gmt":"2019-12-25T18:06:18","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=2985"},"modified":"2025-10-30T09:26:33","modified_gmt":"2025-10-30T02:26:33","slug":"bao_cao_thue","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/bao_cao_thue\/","title":{"rendered":"B\u00e1o c\u00e1o thu\u1ebf"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft n\u00e0y gi\u00fap nh\u1eadn bi\u1ebft c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf quan tr\u1ecdng, ph\u1ee5c v\u1ee5 th\u1ed1ng k\u00ea, ki\u1ec3m so\u00e1t chi ph\u00ed, t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong>\u00a0Tr\u00ecnh b\u00e0y \u00fd ngh\u0129a, ph\u1ea1m vi s\u1eed d\u1ee5ng c\u1ee7a t\u1eebng m\u1eabu b\u00e1o c\u00e1o nh\u01b0 b\u1ea3ng k\u00ea mua v\u00e0o kh\u00f4ng h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n mua v\u00e0o\/b\u00e1n ra, b\u1ea3ng t\u1ed5ng h\u1ee3p quy\u1ebft to\u00e1n thu\u1ebf GTGT n\u0103m v\u00e0 c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb li\u00ean quan.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0\u00c1p d\u1ee5ng cho k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n l\u1eadp, ki\u1ec3m tra, t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n

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2. T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o<\/strong><\/h3>\n

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STT<\/span><\/td>\nT\u00ean ba\u0301o ca\u0301o<\/span><\/td>\nY\u0301 nghi\u0303a<\/span><\/td>\nH\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\n01\/TNDN: B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/span><\/td>\nGi\u00fap doanh nghi\u1ec7p th\u1ed1ng k\u00ea \u0111\u01b0\u1ee3c c\u00e1c VTHH mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n theo TT 78\/2014<\/span><\/td>\nXem t\u1ea1i \u0111\u00e2y<\/a><\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nB\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n (chi ti\u1ebft theo nh\u00e0 cung c\u1ea5p)<\/span><\/td>\nGi\u00fap doanh nghi\u1ec7p th\u1ed1ng k\u00ea \u0111\u01b0\u1ee3c c\u00e1c VTHH mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n chi ti\u1ebft theo t\u1eebng nh\u00e0 cung c\u1ea5p c\u1ee5 th\u1ec3.<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nB\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (M\u1eabu qu\u1ea3n tr\u1ecb)<\/span><\/td>\nGi\u00fap k\u1ebf to\u00e1n xem \u0111\u01b0\u1ee3c <\/span>b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00f3a \u0111\u01a1n <\/span>theo t\u1ea5t c\u1ea3 c\u00e1c nh\u00f3m, chi ti\u1ebft theo m\u1eb7t h\u00e0ng, \u0111\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c chi ph\u00ed <\/span>(M\u1eabu qu\u1ea3n tr\u1ecb)<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nB\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo PP tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (M\u1eabu qu\u1ea3n tr\u1ecb)<\/span><\/td>\nD\u00e0nh cho d\u1eef li\u1ec7u \u00e1p d\u1ee5ng PP t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu – Gi\u00fap k\u1ebf to\u00e1n xem \u0111\u01b0\u1ee3c b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00f3a \u0111\u01a1n theo t\u1ea5t c\u1ea3 c\u00e1c nh\u00f3m, chi ti\u1ebft theo m\u1eb7t h\u00e0ng, \u0111\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c chi ph\u00ed (M\u1eabu qu\u1ea3n tr\u1ecb)<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nB\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (M\u1eabu qu\u1ea3n tr\u1ecb)<\/span><\/td>\nGi\u00fap k\u1ebf to\u00e1n xem \u0111\u01b0\u1ee3c <\/span>b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00f3a \u0111\u01a1n <\/span>theo t\u1ea5t c\u1ea3 c\u00e1c nh\u00f3m, chi ti\u1ebft theo m\u1eb7t h\u00e0ng, \u0111\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c chi ph\u00ed <\/span>(M\u1eabu qu\u1ea3n tr\u1ecb)<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nB\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 s\u1eed d\u1ee5ng<\/span><\/td>\nLi\u1ec7t k\u00ea danh s\u00e1ch c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh t\u1eeb ph\u1ea7n m\u1ec1m v\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n l\u1ea5y v\u1ec1 t\u1eeb MISA meInvoice.<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nB\u1ea3ng t\u1ed5ng h\u1ee3p quy\u1ebft to\u00e1n thu\u1ebf GTGT n\u0103m<\/span><\/td>\nGi\u00fap t\u1ed5ng h\u1ee3p quy\u1ebft <\/span>to\u00e1n thu\u1ebf GTGT theo n\u0103m bao g\u1ed3m c\u00e1c th\u00f4ng tin: S\u1ed1 c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 <\/span>tr\u01b0\u1edbc chuy\u1ec3n sang, s\u1ed1 thu\u1ebf \u0111\u1ea7u ra \u0111\u1ea7u v\u00e0o, s\u1ed1 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3, s\u1ed1 <\/span>ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 <\/span>sau \u0111\u1ec3 b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":120,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2601],"ht-kb-tag":[4635],"class_list":["post-2985","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao","ht_kb_tag-bao-cao-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/2985","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\/120"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=2985"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/2985\/revisions"}],"predecessor-version":[{"id":48465,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/2985\/revisions\/48465"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=2985"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=2985"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=2985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}