{"id":41527,"date":"2025-09-18T16:13:57","date_gmt":"2025-09-18T09:13:57","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=41527"},"modified":"2025-11-11T15:25:31","modified_gmt":"2025-11-11T08:25:31","slug":"toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-chiet-khau-thuong-mai-thi-hach-toan-va-ke-khai-nhu-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-chiet-khau-thuong-mai-thi-hach-toan-va-ke-khai-nhu-the-nao\/","title":{"rendered":"T\u00f4i nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u00ec H\u1ea1ch to\u00e1n v\u00e0 K\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>M\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft nh\u1eb1m gi\u00fap k\u1ebf to\u00e1n\u00a0h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ea7u v\u00e0o \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, gi\u00e1 v\u1ed1n v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong>\u00a0H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ghi nh\u1eadn h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 k\u00ea khai thu\u1ebf GTGT.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i t\u1eeb nh\u00e0 cung c\u1ea5p.<\/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<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>2.1 H\u1ea1ch to\u00e1n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5 id=\"truong-hop-1-neu-thoi-diem-nhan-hoa-don-hang-van-con-ton\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG V\u1eaaN C\u00d2N T\u1ed2N<\/strong><\/h5>\n<p>L\u1eadp ch\u1ee9ng t\u1eeb\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/giamgia_hangdamuavenhapkho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/a>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>Gi\u1ea3m gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong> v\u00e0 <strong>gi\u1ea3m\u00a0Ti\u1ec1n thu\u1ebf GTGT<\/strong> \u0111\u1ea7u v\u00e0o.<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Tr\u00ean ph\u00e2n h\u1ec7\u00a0<strong>Mua h\u00e0ng\\<\/strong>tab<strong>\u00a0Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0<strong>Th\u00eam<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0T\u00edch ch\u1ecdn\u00a0<strong>Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li>Nh\u1eadp Th\u00f4ng tin chung:\u00a0M\u00e3 nh\u00e0 cung c\u1ea5p, \u0110\u1ecba ch\u1ec9, M\u00e3 s\u1ed1 thu\u1ebf,\u2026<\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb: Ng\u00e0y h\u1ea1ch to\u00e1n, Ng\u00e0y ch\u1ee9ng t\u1eeb, S\u1ed1 ch\u1ee9ng t\u1eeb, Tab H\u00f3a \u0111\u01a1n nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/li>\n<li>Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft (H\u00e0ng ho\u00e1, Kho, TK Kho, TK C\u00f4ng n\u1ee3\/TK ti\u1ec1n, Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf,\u2026 )<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> C\u1ea5t ch\u1ee9ng t\u1eeb.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong>\u00a0H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u1ec3 hi\u1ec7n S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u cho c\u1ea3 k\u1ef3 =&gt; ng\u01b0\u1eddi d\u00f9ng t\u1ef1 b\u00f3c t\u00e1ch ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-34958 size-full\" src=\"\/2023\/wp-content\/uploads\/2022\/10\/A2.png\" alt=\"\" width=\"897\" height=\"417\" srcset=\"\/2023\/wp-content\/uploads\/2022\/10\/A2.png 897w, \/2023\/wp-content\/uploads\/2022\/10\/A2-700x325.png 700w, \/2023\/wp-content\/uploads\/2022\/10\/A2-800x372.png 800w, \/2023\/wp-content\/uploads\/2022\/10\/A2-768x357.png 768w, \/2023\/wp-content\/uploads\/2022\/10\/A2-50x23.png 50w, \/2023\/wp-content\/uploads\/2022\/10\/A2-60x28.png 60w, \/2023\/wp-content\/uploads\/2022\/10\/A2-100x46.png 100w\" sizes=\"auto, (max-width: 897px) 100vw, 897px\" \/><\/p>\n<h5 id=\"truong-hop-2-neu-thoi-diem-nhan-hoa-don-hang-da-ban-het\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2:\u00a0<\/strong><strong>N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG \u0110\u00c3 B\u00c1N H\u1ebeT<\/strong><\/h5>\n<p>L\u1eadp ch\u1ee9ng t\u1eeb Gi\u1ea3m gi\u00e1 h\u00e0ng mua h\u1ea1ch to\u00e1n\u00a0<strong>gi\u1ea3m Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0<\/strong>v\u00e0\u00a0<strong>gi\u1ea3m Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Tr\u00ean ph\u00e2n h\u1ec7\u00a0<strong>Mua h\u00e0ng\\<\/strong>tab<strong>\u00a0Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0<strong>Th\u00eam<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Kh\u00f4ng t\u00edch v\u00e0o \u00f4 Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li>Nh\u1eadp Th\u00f4ng tin chung:\u00a0M\u00e3 nh\u00e0 cung c\u1ea5p, \u0110\u1ecba ch\u1ec9, M\u00e3 s\u1ed1 thu\u1ebf,\u2026<\/li>\n<\/ul>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb: Ng\u00e0y h\u1ea1ch to\u00e1n, Ng\u00e0y ch\u1ee9ng t\u1eeb, S\u1ed1 ch\u1ee9ng t\u1eeb, Tab H\u00f3a \u0111\u01a1n nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/li>\n<li>Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft (H\u00e0ng ho\u00e1, Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf,\u2026 )<\/li>\n<li>H\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 v\u1ed1n: N\u1ee3 TK 331,11x\u00a0 \/ C\u00f3 TK 632<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> C\u1ea5t ch\u1ee9ng t\u1eeb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-41543 size-full\" src=\"\/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-24.png\" alt=\"\" width=\"905\" height=\"666\" srcset=\"\/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-24.png 905w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-24-700x515.png 700w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-24-800x589.png 800w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-24-768x565.png 768w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-24-50x37.png 50w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-24-60x44.png 60w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-24-100x74.png 100w\" sizes=\"auto, (max-width: 905px) 100vw, 905px\" \/><\/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<h4><strong>2.2 K\u00ea khai<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi nh\u1eadn \u0111\u01b0\u1ee3c H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u00ec\u00a0<b>Ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/b><\/p>\n<p>Khi l\u1eadp t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i,\u00a0h\u00f3a \u0111\u01a1n s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea.<\/p>\n<p>V\u00ed d\u1ee5: Ng\u00e0y 18\/09\/2025, \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u00e1ng 8 s\u1ed1 00000587. H\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean t\u1edd khai th\u00e1ng 9\/2025 ho\u1eb7c t\u1edd khai qu\u00fd III\/2025<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-41545 size-full\" src=\"\/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-25.png\" alt=\"\" width=\"1104\" height=\"542\" srcset=\"\/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-25.png 1104w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-25-700x344.png 700w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-25-800x393.png 800w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-25-768x377.png 768w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-25-50x25.png 50w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-25-60x29.png 60w, \/2023\/wp-content\/uploads\/2025\/09\/hoadonnhapkhau-25-100x49.png 100w\" sizes=\"auto, (max-width: 1104px) 100vw, 1104px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":183,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-41527","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/41527","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\/183"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=41527"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/41527\/revisions"}],"predecessor-version":[{"id":56193,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/41527\/revisions\/56193"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=41527"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=41527"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=41527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}