{"id":37489,"date":"2024-10-10T09:41:31","date_gmt":"2024-10-10T02:41:31","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&p=37489"},"modified":"2025-10-30T14:30:17","modified_gmt":"2025-10-30T07:30:17","slug":"cach-lay-so-lieu-hhdv-mua-vao-ban-ra-len-to-khai-thue-gtgt","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/cach-lay-so-lieu-hhdv-mua-vao-ban-ra-len-to-khai-thue-gtgt\/","title":{"rendered":"C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u HHDV mua v\u00e0o, b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c t\u1ed5ng th\u1ec3 nguy\u00ean t\u1eafc v\u00e0 quy tr\u00ecnh ph\u1ea7n m\u1ec1m s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (HHDV) mua v\u00e0o, b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c khi l\u1eadp t\u1edd khai v\u00e0 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf.
\nN\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV mua v\u00e0o l\u00ean t\u1edd khai thu\u1ebf GTGT<\/li>\n
  • Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT<\/li>\n
  • L\u01b0u \u00fd v\u1ec1 ph\u00e2n lo\u1ea1i nh\u00f3m HHDV v\u00e0 thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, l\u1eadp t\u1edd khai thu\u1ebf GTGT<\/p>\n<\/div><\/div>

    <\/span><\/p>\n

    2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean ph\u1ea7n m\u1ec1m <\/strong><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1 Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV mua v\u00e0o l\u00ean t\u1edd khai thu\u1ebf GTGT<\/strong><\/h4>\n

    <\/div>

    \n

    S\u1ed1 li\u1ec7u nh\u00f3m I. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (HHDV) mua v\u00e0o trong k\u1ef3<\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ph\u1ee5 l\u1ee5c BKMV-01-2\/GTGT<\/strong> v\u00e0 ph\u00e2n lo\u1ea1i theo m\u1ee5c Nh\u00f3m HHDV mua v\u00e0o<\/strong> t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng. C\u1ee5 th\u1ec3:<\/p>\n

      \n
    • Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai <\/strong>n\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng thu\u1ed9c nh\u00f3m HHDV mua v\u00e0o lo\u1ea1i 1, 2:<\/strong><\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng l\u1ea5y<\/strong> s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai <\/strong>n\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng thu\u1ed9c nh\u00f3m HHDV mua v\u00e0o lo\u1ea1i 3, 4, 5<\/strong>:<\/li>\n<\/ul>\n

        \"\"<\/p>\n<\/div><\/div>\n

        <\/span><\/p>\n

        2.2 Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT<\/strong><\/h4>\n

        <\/div>

        \n

        S\u1ed1 li\u1ec7u nh\u00f3m II. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (HHDV) b\u00e1n ra trong k\u1ef3<\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ph\u1ee5 l\u1ee5c BKBR-01-1\/GTGT<\/strong> v\u00e0 ph\u00e2n lo\u1ea1i theo % Thu\u1ebf GTGT<\/strong> nh\u1eadp t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng. C\u1ee5 th\u1ec3:<\/p>\n

          \n
        • Ch\u1ec9 ti\u00eau [26]<\/strong> t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 % Thu\u1ebf su\u1ea5t l\u00e0 KCT<\/strong>:<\/li>\n<\/ul>\n

          \"\"<\/p>\n

            \n
          • Ch\u1ec9 ti\u00eau [32a]<\/strong> t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 % Thu\u1ebf su\u1ea5t l\u00e0 KKKNT, KHAC<\/strong>:<\/li>\n<\/ul>\n

            \"\"<\/p>\n

              \n
            • C\u00e1c ch\u1ec9 ti\u00eau [29], [30], [31], [32], [33]\u00a0<\/strong>t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 % Thu\u1ebf su\u1ea5t l\u00e0: 0%; 5%; 8%; 10%<\/strong>:<\/li>\n<\/ul>\n

              \"\"<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n

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