{"id":12462,"date":"2020-08-15T09:57:33","date_gmt":"2020-08-15T02:57:33","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12462"},"modified":"2025-11-04T14:30:58","modified_gmt":"2025-11-04T07:30:58","slug":"toi-muon-lap-to-khai-thue-gtgt-cho-du-an-dau-tu-02-gtgt-thi-phai-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-muon-lap-to-khai-thue-gtgt-cho-du-an-dau-tu-02-gtgt-thi-phai-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT) th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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>1. T\u1ed5ng quan<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> Anh\/ch\u1ecb s\u1ebd n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh t\u1ed5ng th\u1ec3 \u0111\u1ec3 l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (m\u1eabu 02\/GTGT) tr\u00ean ph\u1ea7n m\u1ec1m, t\u1eeb b\u01b0\u1edbc khai b\u00e1o d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ebfn vi\u1ec7c ho\u00e0n thi\u1ec7n t\u1edd khai v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u k\u00ea khai ch\u00ednh x\u00e1c, \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Khai b\u00e1o d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>C\u00e1c b\u01b0\u1edbc l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/li>\n<li>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u00f3a \u0111\u01a1n mua v\u00e0o t\u1ef1 \u0111\u1ed9ng l\u00ean ph\u1ee5 l\u1ee5c 01-2\/GTGT<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch thu\u1ebf t\u1ea1i doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/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<h4><strong>2. C\u00e1ch th\u1ef1c hi\u1ec7n<\/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 <strong>Nghi\u1ec7p v\u1ee5\/ <\/strong><b>Thu\u1ebf\/ <\/b>Ch\u1ecdn <strong>TT80 &#8211; <\/strong><b>T\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b> (02\/GTGT)<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, \u0111i\u1ec1n th\u00f4ng tin <strong>M\u00e3 h\u1ed3 s\u01a1 khai DA\u0110T\/ <\/strong>Ch\u1ecdn <strong>Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c\u00a0<\/strong>v\u00e0<strong> C\u01a1 quan thu\u1ebf n\u01a1i n\u1ed9p\/ n<\/strong>h\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-52345\" src=\"\/2026\/wp-content\/uploads\/2025\/11\/8-700x343.jpg\" alt=\"\" width=\"700\" height=\"343\" srcset=\"\/2026\/wp-content\/uploads\/2025\/11\/8-700x343.jpg 700w, \/2026\/wp-content\/uploads\/2025\/11\/8-800x393.jpg 800w, \/2026\/wp-content\/uploads\/2025\/11\/8-768x377.jpg 768w, \/2026\/wp-content\/uploads\/2025\/11\/8-50x25.jpg 50w, \/2026\/wp-content\/uploads\/2025\/11\/8-60x29.jpg 60w, \/2026\/wp-content\/uploads\/2025\/11\/8-100x49.jpg 100w, \/2026\/wp-content\/uploads\/2025\/11\/8.jpg 1123w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/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<h4><strong>3. L\u01b0u \u00fd<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Khi l\u1eadp h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n c\u1ea7n <a href=\"\/2026\/kb\/khai-bao-ma-du-an-dau-tu\/\" target=\"_blank\" rel=\"noopener\">khai b\u00e1o d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/a> tr\u00ean ph\u1ea7n m\u1ec1m. N\u1ed9i dung khai b\u00e1o s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng \u0111\u1ea9y l\u00ean t\u1edd khai thu\u1ebf.<\/li>\n<li>Khi\u00a0<b>l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTKT) <\/b>ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng k\u00e8m theo ph\u1ee5 l\u1ee5c <b>01-2\/GTGT<\/b><\/li>\n<li>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 t\u1ef1 \u0111\u1ed9ng l\u00ean theo m\u00e3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u00ean Ph\u1ee5 l\u1ee5c 01-2\/GTGT: Tr\u00ean ch\u1ee9ng t\u1eeb ch\u1ecdn <b>nh\u00f3m HHDV mua v\u00e0o l\u00e0 nh\u00f3m 3<\/b>, c\u00f3 \u0111\u1ee7 th\u00f4ng tin\u00a0<b>s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n<\/b>\u00a0v\u00e0\u00a0<b>ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea khai\u00a0<\/b>l\u00ean tr\u00ean B\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf kh\u00e1c v\u00e0 \u0111\u00fang <strong>M\u00e3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u00a0<\/strong>t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20271\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/26-700x480.png\" alt=\"\" width=\"700\" height=\"480\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/26-700x480.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/26-800x548.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/26-768x526.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/26-50x34.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/26-60x41.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/26-100x69.png 100w, \/2026\/wp-content\/uploads\/2020\/08\/26.png 925w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-12462","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=12462"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12462\/revisions"}],"predecessor-version":[{"id":52333,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12462\/revisions\/52333"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12462"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12462"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}