{"id":36585,"date":"2024-08-08T08:36:23","date_gmt":"2024-08-08T01:36:23","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=36585"},"modified":"2025-11-03T11:03:46","modified_gmt":"2025-11-03T04:03:46","slug":"lam-the-nao-lap-phu-luc-giam-thue-gtgt-theo-nghi-quyet-142-2024-qh15-tren-misa-sme","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-lap-phu-luc-giam-thue-gtgt-theo-nghi-quyet-142-2024-qh15-tren-misa-sme\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o l\u1eadp Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 142\/2024\/QH15 tr\u00ean MISA SME?"},"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 Qu\u00fd kh\u00e1ch n\u1eafm t\u1ed5ng quan \u0111i\u1ec1u ki\u1ec7n, ph\u1ea1m vi v\u00e0 c\u00e1c b\u01b0\u1edbc l\u1eadp Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 142\/2024\/QH15 tr\u00ean ph\u1ea7n m\u1ec1m MISA SME, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110i\u1ec1u ki\u1ec7n l\u1eadp ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT<\/li>\n<li>Ki\u1ec3m tra phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c tr\u00ean MISA SME<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u1eadp t\u1edd khai thu\u1ebf GTGT, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME<\/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\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>&nbsp;<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>T\u1eeb phi\u00ean b\u1ea3n MISA SME 2023 R25 tr\u1edf \u0111i<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung PL-142\/2024\/QH15 \u2013 Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 142\/2023\/QH15 <em>(\u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf Th\u00e1ng 07\/2024 ho\u1eb7c t\u1eeb Qu\u00fd 3\/2024, k\u1ebft th\u00fac ngh\u1ecb quy\u1ebft 31\/12\/2024)<\/em><\/li>\n<li style=\"text-align: justify;\"><strong>T\u1eeb phi\u00ean b\u1ea3n MISA SME 2023 R24 tr\u1edf v\u1ec1 tr\u01b0\u1edbc:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 142\/2024\/QH15. V\u00ec v\u1eady, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n n\u00e2ng c\u1ea5p l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/meinvoice.vn\/ld\/quan-tri-rui-ro-hoa-don\/?utm_source=helpsme&amp;utm_medium=referral&amp;utm_campaign=&amp;utm_content=banner&amp;utm_term=\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-37653\" src=\"\/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice.png\" alt=\"banner h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"2500\" height=\"361\" srcset=\"\/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice.png 2500w, \/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice-700x101.png 700w, \/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice-800x116.png 800w, \/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice-768x111.png 768w, \/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice-50x7.png 50w, \/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice-1536x222.png 1536w, \/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice-2048x296.png 2048w, \/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice-60x9.png 60w, \/2023\/wp-content\/uploads\/2024\/08\/Banner-SME-ket-noi-meinvoice-100x14.png 100w\" sizes=\"auto, (max-width: 2500px) 100vw, 2500px\" \/><\/a><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u0110\u1ea7u ti\u00ean, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n ki\u1ec3m tra xem m\u00ecnh \u0111ang s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n n\u00e0o c\u1ee7a ph\u1ea7n m\u1ec1m MISA SME, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n theo 1 trong 2 tr\u01b0\u1eddng h\u1ee3p b\u00ean d\u01b0\u1edbi<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\">C\u00e1ch xem phi\u00ean b\u1ea3n: V\u00e0o m\u1ee5c <strong>Tr\u1ee3 gi\u00fap<\/strong>\\<strong>Gi\u1edbi thi\u1ec7u<\/strong>\\xem <strong>d\u00f2ng s\u1ea3n ph\u1ea9m<\/strong> v\u00e0 <strong>phi\u00ean b\u1ea3n R\u00a0 <\/strong><em>(V\u00ed d\u1ee5 nh\u01b0 h\u00ecnh d\u01b0\u1edbi l\u00e0 d\u00f2ng MISA SME 2023 v\u00e0 phi\u00ean b\u1ea3n R13)<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-31784\" src=\"\/2023\/wp-content\/uploads\/2023\/08\/B6a.jpg\" alt=\"\" width=\"1000\" height=\"410\" srcset=\"\/2023\/wp-content\/uploads\/2023\/08\/B6a.jpg 1285w, \/2023\/wp-content\/uploads\/2023\/08\/B6a-700x287.jpg 700w, \/2023\/wp-content\/uploads\/2023\/08\/B6a-800x328.jpg 800w, \/2023\/wp-content\/uploads\/2023\/08\/B6a-768x315.jpg 768w, \/2023\/wp-content\/uploads\/2023\/08\/B6a-50x21.jpg 50w, \/2023\/wp-content\/uploads\/2023\/08\/B6a-60x25.jpg 60w, \/2023\/wp-content\/uploads\/2023\/08\/B6a-100x41.jpg 100w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<h4><strong>TR\u01af\u1edcNG H\u1ee2P 1: V\u1edbi phi\u00ean b\u1ea3n MISA SME 2023 R25 tr\u1edf \u0111i<\/strong><\/h4>\n<p>B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7<strong> Thu\u1ebf<\/strong> \\nh\u1ea5n <strong>Th\u00eam<\/strong>\\ch\u1ecdn <strong>TT80 &#8211; T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-31762\" src=\"\/2023\/wp-content\/uploads\/2023\/08\/B1A.jpg\" alt=\"\" width=\"700\" height=\"346\" srcset=\"\/2023\/wp-content\/uploads\/2023\/08\/B1A.jpg 873w, \/2023\/wp-content\/uploads\/2023\/08\/B1A-700x346.jpg 700w, \/2023\/wp-content\/uploads\/2023\/08\/B1A-800x395.jpg 800w, \/2023\/wp-content\/uploads\/2023\/08\/B1A-768x379.jpg 768w, \/2023\/wp-content\/uploads\/2023\/08\/B1A-50x25.jpg 50w, \/2023\/wp-content\/uploads\/2023\/08\/B1A-60x30.jpg 60w, \/2023\/wp-content\/uploads\/2023\/08\/B1A-100x49.jpg 100w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>B\u01b0\u1edbc 2: Ch\u1ecdn<strong> K\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/p>\n<p>B\u01b0\u1edbc 3: T\u00edch ch\u1ecdn <strong>ph\u1ee5 l\u1ee5c: PL 142\/2024QH15<\/strong><\/p>\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh ch\u1ec9 hi\u1ec3n th\u1ecb d\u00f2ng PL 142\/2024\/QH15 khi ch\u1ecdn K\u1ef3 t\u00ednh thu\u1ebf t\u1eeb Th\u00e1ng 07\/2024 ho\u1eb7c t\u1eeb Qu\u00fd 3\/2024 (k\u1ebft th\u00fac \u00e1p d\u1ee5ng ngh\u1ecb quy\u1ebft 31\/12\/2024).<\/span><\/p>\n<p>B\u01b0\u1edbc 4: Tr\u00ean giao di\u1ec7n T\u1edd khai thu\u1ebf GTGT,\u00a0 nh\u1ea5n sang <strong>tab PL 142\/2024\/QH15<\/strong> \u0111\u1ec3 xem s\u1ed1 li\u1ec7u.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong> <\/span><\/p>\n<ul>\n<li>N\u1ebfu mu\u1ed1n xem <strong>Danh s\u00e1ch h\u00f3a \u0111\u01a1n mua v\u00e0o \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8%<\/strong> th\u00ec nh\u1ea5n v\u00e0o d\u00f2ng t\u01b0\u01a1ng \u1ee9ng tr\u00ean ph\u1ee5 l\u1ee5c 142\/2024\/QH15. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb k\u1ebft qu\u1ea3 danh s\u00e1ch c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o (thu\u1ebf su\u1ea5t 8%) trong k\u1ef3 k\u00ea khai thu\u1ebf \u0111\u00f3.<\/li>\n<li>N\u1ebfu b\u1ea1n c\u1ea7n xem <strong>Danh s\u00e1ch chi ti\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT<\/strong>\u00a0th\u00ec:\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u00ean tab PL142\/2024\/QH15, nh\u1ea5n d\u00f2ng &#8220;<strong>B\u1ea5m v\u00e0o \u0111\u00e2y \u0111\u1ec3 xem chi ti\u1ebft<\/strong>&#8221; ==&gt; Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb danh s\u00e1ch c\u00e1c H\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf c\u1ee7a k\u1ef3 thu\u1ebf \u0111\u00f3.<\/li>\n<\/ul>\n<\/li>\n<li>Xem th\u00eam C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u t\u01b0\u01a1ng t\u1ef1 h\u01b0\u1edbng d\u1eabn <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/nghi-quyet-101-2023-qh15-anh-huong-nhu-the-nao-den-to-khai-bang-ke-mua-vao-ban-ra-phu-luc-giam-thue-gtgt-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/span><\/li>\n<li>H\u01b0\u1edbng d\u1eabn <strong>c\u00e1ch xu\u1ea5t T\u1edd khai thu\u1ebf ra xml \u0111\u1ec3 n\u1ed9p tr\u00ean Thu\u1ebf \u0111i\u1ec7n t\u1eed:<\/strong> xem<span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/span><\/li>\n<\/ul>\n<h4><strong>TR\u01af\u1edcNG H\u1ee2P 2: <\/strong><strong>V\u1edbi phi\u00ean b\u1ea3n MISA SME 2023 R24 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/strong><\/h4>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><strong>TR\u01af\u1edcNG H\u1ee2P 2.1: C\u00d2N H\u1ea0N N\u00c2NG C\u1ea4P<\/strong><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><span style=\"color: #000000;\">N\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m l\u00ean t\u1eeb MISA SME 2023 R25 tr\u1edf \u0111i (xem h\u01b0\u1edbng d\u1eabn<\/span> <a style=\"color: #0000ff;\" href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/lam_the_nao_de_nang_cap_phan_mem_va_du_lieu_ke_toan_len_phien_ban_cao_hon\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\">T\u1ea1i \u0111\u00e2y<span style=\"color: #000000; text-decoration: underline;\">)<\/span><\/span><\/a><span style=\"color: #000000;\">, sau \u0111\u00f3 b\u1ea1n th\u1ef1c hi\u1ec7n theo Tr\u01b0\u1eddng h\u1ee3p 1<strong>.<\/strong><\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><strong>TR\u01af\u1edcNG H\u1ee2P <\/strong><\/span><span style=\"color: #0000ff;\"><strong>2.2: H\u1ebeT H\u1ea0N N\u00c2NG C\u1ea4P<\/strong><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #0000ff;\"><span style=\"color: #000000;\">Li\u00ean h\u1ec7 MISA \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c gia h\u1ea1n v\u00e0 n\u00e2ng c\u1ea5p l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t<\/span> <a href=\"https:\/\/www.misa.vn\/lien-he\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\">T\u1ea1i \u0111\u00e2y<\/span><\/a>, <span style=\"color: #000000;\">sau \u0111\u00f3 b\u1ea1n th\u1ef1c hi\u1ec7n theo Tr\u01b0\u1eddng h\u1ee3p 1<strong>.<\/strong><\/span><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div><\/div>\n<\/div>\n<p><!-- AMIS aiMarketing Form Embed Code --><\/p>\n<div class=\"aimarketing-form-embed-code\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script render-for=\"fa6303cb-0e91-4a96-ad5a-c134e55cec4b\">\n                    globalThis.lzfr.renderExternalForm({formId: \"fa6303cb-0e91-4a96-ad5a-c134e55cec4b\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/div>\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":[2636],"ht-kb-tag":[],"class_list":["post-36585","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/36585","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=36585"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/36585\/revisions"}],"predecessor-version":[{"id":50827,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/36585\/revisions\/50827"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=36585"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=36585"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=36585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}