{"id":41331,"date":"2025-09-15T09:36:08","date_gmt":"2025-09-15T02:36:08","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=41331"},"modified":"2025-11-03T16:01:53","modified_gmt":"2025-11-03T09:01:53","slug":"lam-the-nao-lap-phu-luc-giam-thue-gtgt-theo-nghi-quyet-204-2025-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-204-2025-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 204\/2025\/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 style=\"text-align: justify;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT m\u1edbi nh\u1ea5t tr\u00ean ph\u1ea7n m\u1ec1m MISA SME 2023 R38 tr\u1edf \u0111i, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft 142\/2024\/QH15, 174\/2024\/QH15, 204\/2025\/QH15 cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb 07\/2025 \u0111\u1ebfn 12\/2026.<\/p>\n<p style=\"text-align: justify;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>C\u00e1ch ki\u1ec3m tra v\u00e0 n\u00e2ng c\u1ea5p phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m<\/li>\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT tr\u00ean phi\u00ean b\u1ea3n m\u1edbi<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 x\u1eed l\u00fd v\u1edbi c\u00e1c phi\u00ean b\u1ea3n c\u0169<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0D\u00e0nh cho ng\u01b0\u1eddi d\u00f9ng ph\u1ea7n m\u1ec1m MISA SME l\u1eadp t\u1edd khai thu\u1ebf GTGT t\u1eeb k\u1ef3 07\/2025.<\/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<ul>\n<li style=\"text-align: justify;\">\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<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 R38)<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-41333\" src=\"\/2023\/wp-content\/uploads\/2025\/09\/14-700x438.png\" alt=\"\" width=\"700\" height=\"438\" srcset=\"\/2023\/wp-content\/uploads\/2025\/09\/14-700x438.png 700w, \/2023\/wp-content\/uploads\/2025\/09\/14-800x500.png 800w, \/2023\/wp-content\/uploads\/2025\/09\/14-768x480.png 768w, \/2023\/wp-content\/uploads\/2025\/09\/14-50x31.png 50w, \/2023\/wp-content\/uploads\/2025\/09\/14-1536x961.png 1536w, \/2023\/wp-content\/uploads\/2025\/09\/14-60x38.png 60w, \/2023\/wp-content\/uploads\/2025\/09\/14-100x63.png 100w, \/2023\/wp-content\/uploads\/2025\/09\/14.png 1610w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\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><\/p>\n<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 1: V\u1edbi phi\u00ean b\u1ea3n MISA SME 2023 R38 tr\u1edf \u0111i<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> 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><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn<strong> K\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00edch ch\u1ecdn <strong>PL 142\/2024\/QH15 &#8211; 174\/2024\/QH15\u00a0 &#8211; 204\/2025\/QH15<\/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 <strong>PL 142\/2024\/QH15 &#8211; 174\/2024\/QH15\u00a0 &#8211; 204\/2025\/QH15<\/strong> khi ch\u1ecdn K\u1ef3 t\u00ednh thu\u1ebf t\u1eeb Th\u00e1ng 07\/2025 ho\u1eb7c t\u1eeb Qu\u00fd 3\/2025.<\/span><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Tr\u00ean giao di\u1ec7n T\u1edd khai thu\u1ebf GTGT,\u00a0 nh\u1ea5n sang <strong>tab PL 142, 174, 204 <\/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 style=\"text-align: justify;\">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 <strong>PL 142\/2024\/QH15 &#8211; 174\/2024\/QH15\u00a0 &#8211; 204\/2025\/QH15<\/strong>. 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 style=\"text-align: justify;\">Tr\u00ean tab <strong>PL 142\/2024\/QH15 &#8211; 174\/2024\/QH15\u00a0 &#8211; 204\/2025\/QH15<\/strong>, 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<\/ul>\n<ul>\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<\/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>Tr\u01b0\u1eddng h\u1ee3p 2: V\u1edbi phi\u00ean b\u1ea3n MISA SME 2023 R37 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/p>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><strong>TR\u01af\u1edcNG H\u1ee2P C\u00d2N H\u1ea0N N\u00c2NG C\u1ea4P<\/strong><\/span><\/h4>\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 phi\u00ean b\u1ea3n R38 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 l\u1eadp theo Tr\u01b0\u1eddng h\u1ee3p 1<strong>.<\/strong><\/span><\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><strong>TR\u01af\u1edcNG H\u1ee2P <\/strong><\/span><span style=\"color: #0000ff;\"><strong>H\u1ebeT H\u1ea0N N\u00c2NG C\u1ea4P<\/strong><\/span><\/h4>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #0000ff;\"><span style=\"color: #000000;\">Th\u1ef1c hi\u1ec7n gia h\u1ea1n ph\u1ea7n m\u1ec1m MISA SME theo h\u01b0\u1edbng d\u1eabn <\/span><a style=\"color: #0000ff;\" href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/huong-dan-gia-han-phan-mem-misa-sme\/\" 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 n\u00e2ng c\u1ea5p SME l\u00ean phi\u00ean b\u1ea3n m\u1edbi t\u1eeb MISA SME 2023 phi\u00ean b\u1ea3n R38 tr\u1edf \u0111i (xem h\u01b0\u1edbng d\u1eabn <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>, v\u00e0 l\u1eadp Ph\u1ee5 l\u1ee5c theo Tr\u01b0\u1eddng h\u1ee3p 1<strong>.<\/strong><\/span><\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li style=\"text-align: justify;\"><strong>T\u1eeb phi\u00ean b\u1ea3n MISA SME 2023 &#8211; R38 tr\u1edf \u0111i<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh s\u1eeda ph\u1ee5 l\u1ee5c \u00a0<em>PL 142\/2024\/QH15 &#8211; 174\/2024\/QH15 &#8211; Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 142\/2024\/QH15 v\u00e0 174\/2024\/QH15<\/em> <em>th\u00e0nh\u00a0<\/em><em style=\"font-weight: bold;\">PL 142\/2024\/QH15 &#8211; 174\/2024\/QH15\u00a0 &#8211; 204\/2025\/QH15 &#8211; Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 142\/2024\/QH15, 174\/2024\/QH15, 204\/2025\/QH15<\/em><\/li>\n<li style=\"text-align: justify;\">\u00c1p d\u1ee5ng \u0111\u01b0\u1ee3c t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 07\/2025 \u0111\u1ebfn th\u00e1ng 12\/2026 ho\u1eb7c t\u1eeb Qu\u00fd 3\/2025 \u0111\u1ebfn Qu\u00fd 4\/2026.<\/li>\n<li>Phi\u00ean b\u1ea3n MISA SME 2023 R37 tr\u1edf v\u1ec1 tr\u01b0\u1edbc kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 cho n\u0103m 2025. 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<\/div><\/div>\n<\/div>\n<p><!-- AMIS aiMarketing Form Embed Code --><\/p>\n<div class=\"aimarketing-form-embed-code\"><script id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script>\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":181,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[4915,4913],"class_list":["post-41331","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_tag-nghi-quyet-204-2025-qh15","ht_kb_tag-phu-luc-giam-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/41331","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\/181"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=41331"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/41331\/revisions"}],"predecessor-version":[{"id":51361,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/41331\/revisions\/51361"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=41331"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=41331"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=41331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}