{"id":30987,"date":"2023-07-01T16:03:55","date_gmt":"2023-07-01T09:03:55","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=30987"},"modified":"2025-11-05T11:26:39","modified_gmt":"2025-11-05T04:26:39","slug":"lam-the-nao-de-cap-nhat-lai-thue-suat-tu-10-ve-8","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-de-cap-nhat-lai-thue-suat-tu-10-ve-8\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i thu\u1ebf su\u1ea5t t\u1eeb 10% v\u1ec1 8% \u0111\u1ec3 \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2023\/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 hi\u1ec3u m\u1ee5c \u0111\u00edch v\u00e0 quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t GTGT t\u1eeb 10% v\u1ec1 8% cho c\u00e1c v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2023. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u00dd ngh\u0129a vi\u1ec7c c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t GTGT theo ngh\u1ecb quy\u1ebft m\u1edbi<\/li>\n<li>H\u01b0\u1edbng d\u1eabn c\u00e1c c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Admin<\/p>\n<p><strong>M\u00f4 t\u1ea3<\/strong>: T\u1eeb 01\/07\/2023, b\u1ea1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i lo\u1ea1i thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thu\u1ed9c lo\u1ea1i \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m thu\u1ebf GTGT theo <strong>Ngh\u1ecb quy\u1ebft 101\/2023\/QH15<\/strong> tr\u00ean danh m\u1ee5c khai b\u00e1o VTHH t\u1eeb thu\u1ebf su\u1ea5t 10% v\u1ec1 thu\u1ebf su\u1ea5t 8%.<\/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 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><strong>B\u01b0\u1edbc 1:\u00a0<\/strong> <strong>Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong> v\u00e0 th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong><em>\u00a0T\u00ecm v\u00e0 l\u1ecdc c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t 10% c\u1ea7n ch\u1ec9nh s\u1eeda tr\u00ean danh s\u00e1ch v\u1eadt t\u01b0 h\u00e0ng h\u00f3a.<\/em><\/p>\n<ul>\n<li>Ch\u1ecdn ch\u1ee9c n\u0103ng <strong>S\u1eeda m\u1eabu<\/strong> \u0111\u1ec3 thi\u1ebft l\u1eadp hi\u1ec3n th\u1ecb c\u1ed9t Thu\u1ebf su\u1ea5t GTGT 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)<\/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 10% t\u1ea1i c\u1ed9t Thu\u1ebf su\u1ea5t GTGT v\u1eeba thi\u1ebft l\u1eadp hi\u1ec3n th\u1ecb<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3<\/strong><em><strong>:<\/strong>\u00a0 Ch\u1ec9nh s\u1eeda thu\u1ebf su\u1ea5t t\u1eeb 10% v\u1ec1 8% theo 1 trong 3 c\u00e1ch sau:<\/em><\/p>\n<ul>\n<li><strong>C\u00e1ch 1 &#8211; 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)<\/strong><br \/>\nTham 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 decoding=\"async\" src=\"\/2023\/wp-content\/uploads\/2023\/07\/Hinh-anh-01.png\" alt=\"\" \/><\/p>\n<ul>\n<li><strong>C\u00e1ch 2 &#8211; S\u1eeda t\u1eebng v\u1eadt t\u01b0 h\u00e0ng h\u00f3a: <\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Trong b\u1ea3ng chi ti\u1ebft v\u1eadt t\u01b0 h\u00e0ng h\u00f3a c\u1ea7n s\u1eeda, ch\u1ecdn l\u1ea1i lo\u1ea1i Thu\u1ebf su\u1ea5t GTGT (%) th\u00e0nh lo\u1ea1i thu\u1ebf su\u1ea5t 8%<\/p>\n<p><img decoding=\"async\" src=\"\/2023\/wp-content\/uploads\/2023\/07\/Hinh-anh-02.png\" alt=\"\" \/><\/p>\n<ul>\n<li><strong>C\u00e1ch 3 &#8211; Nh\u1eadp kh\u1ea9u c\u1eadp nh\u1eadt b\u1eb1ng file excel:<\/strong>\n<ul>\n<li>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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><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<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ch\u1ec9nh s\u1eeda c\u1ed9t thu\u1ebf su\u1ea5t GTGT v\u1ec1 8% 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.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"\/2023\/wp-content\/uploads\/2023\/07\/Hinh-anh-03.png\" alt=\"\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>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<\/li>\n<li>T\u00edch ch\u1ecdn\u00a0<strong>Ph\u01b0\u01a1ng th\u1ee9c nh\u1eadp kh\u1ea9u<\/strong>\u00a0l\u00e0\u00a0<strong>Nh\u1eadp kh\u1ea9u c\u1eadp nh\u1eadt<\/strong>\u00a0\u0111\u1ec3 c\u1eadp nh\u1eadt file excel v\u1eeba ch\u1ec9nh s\u1eeda l\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31011\" src=\"\/2023\/wp-content\/uploads\/2023\/06\/xuat-khau-excel_2.png\" alt=\"\" width=\"1107\" height=\"476\" srcset=\"\/2023\/wp-content\/uploads\/2023\/06\/xuat-khau-excel_2.png 1107w, \/2023\/wp-content\/uploads\/2023\/06\/xuat-khau-excel_2-700x301.png 700w, \/2023\/wp-content\/uploads\/2023\/06\/xuat-khau-excel_2-800x344.png 800w, \/2023\/wp-content\/uploads\/2023\/06\/xuat-khau-excel_2-768x330.png 768w, \/2023\/wp-content\/uploads\/2023\/06\/xuat-khau-excel_2-50x21.png 50w, \/2023\/wp-content\/uploads\/2023\/06\/xuat-khau-excel_2-60x26.png 60w, \/2023\/wp-content\/uploads\/2023\/06\/xuat-khau-excel_2-100x43.png 100w\" sizes=\"auto, (max-width: 1107px) 100vw, 1107px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2631],"ht-kb-tag":[],"class_list":["post-30987","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/30987","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\/112"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=30987"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/30987\/revisions"}],"predecessor-version":[{"id":53101,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/30987\/revisions\/53101"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=30987"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=30987"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=30987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}