{"id":1683,"date":"2019-12-25T17:54:25","date_gmt":"2019-12-25T17:54:25","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=1683"},"modified":"2026-04-15T11:11:32","modified_gmt":"2026-04-15T04:11:32","slug":"html_21030000","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/html_21030000\/","title":{"rendered":"Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT"},"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> Gi\u00fap Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n\/ kh\u1ea5u tr\u1eeb thu\u1ebf GTGT cho hai tr\u01b0\u1eddng h\u1ee3p: C\u00f3 l\u1eadp t\u1edd khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 Kh\u00f4ng l\u1eadp t\u1edd khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m d\u00e0nh cho doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1ch truy c\u1eadp ch\u1ee9c n\u0103ng kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u<\/li>\n<li>L\u01b0u \u00fd khi l\u01b0u ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/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 tr\u00ean ph\u1ea7n m\u1ec1m<\/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 Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/strong>.<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, sau \u0111\u00f3 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd.<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size100\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/SME2019_khau_tru_thue_GTGT_001.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 3:<\/strong> H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong k\u1ef3 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. N\u1ee3 33311 C\u00f3 1331<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_theo_phuong_phap_khau_tru06.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p>L\u01b0u \u00fd: Sau khi c\u1ea5t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c l\u01b0u tr\u00ean danh s\u00e1ch ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, anh\/ch\u1ecb c\u00f3 th\u1ec3 l\u1ecdc danh s\u00e1ch t\u1ea1i c\u1ed9t Lo\u1ea1i ch\u1ee9ng t\u1eeb = Kh\u1ea5u tr\u1eeb thu\u1ebf<\/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 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>N\u1ebfu kh\u00f4ng l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m th\u00ec s\u1ebd kh\u00f4ng d\u00f9ng t\u00ednh Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT t\u1ef1 \u0111\u1ed9ng v\u00ec ch\u1ee9c n\u0103ng n\u00e0y l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai n\u00ean n\u1ebfu kh\u00f4ng l\u1eadp t\u1edd khai th\u00ec s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u1ec3 kh\u1ea5u tr\u1eeb d\u1eabn \u0111\u1ebfn ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb s\u1ebd b\u1ecb tr\u1ed1ng, kh\u00f4ng ra d\u1eef li\u1ec7u, b\u1eb1ng 0. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ng\u01b0\u1eddi s\u1eed d\u1ee5ng s\u1ebd v\u00e0o <strong>T\u1ed5ng h\u1ee3p<\/strong>\/ <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\/ <strong>Th\u00eam<\/strong> \u0111\u1ec3 t\u1ef1 h\u1ea1ch to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT: N\u1ee3 33311\/ C\u00f3 1331<\/p>\n<ul>\n<li>N\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1eadp t\u1edd khai t\u00e0i kho\u1ea3n 33311 l\u1edbn h\u01a1n t\u00e0i kho\u1ea3n 1331 th\u00ec h\u1ea1ch to\u00e1n N\u1ee3 33311\/ C\u00f3 1331: S\u1ed1 ti\u1ec1n d\u01b0 Tk 1331<\/li>\n<li>N\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1eadp t\u1edd khai t\u00e0i kho\u1ea3n 33311 nh\u1ecf h\u01a1n t\u00e0i kho\u1ea3n 1331 th\u00ec h\u1ea1ch to\u00e1n N\u1ee3 33311\/ C\u00f3 1331: S\u1ed1 ti\u1ec1n d\u01b0 Tk 33311<\/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>\u0110\u1ec3 t\u00ecm l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u00e3 l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m anh\/ch\u1ecb V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb NVK\/K\u1ef3 ch\u1ecdn th\u1eddi gian c\u1ea7n t\u00ecm ki\u1ebfm sau \u0111\u00f3 Nh\u1ea5n L\u1ea5y d\u1eef li\u1ec7u, t\u1ea1i c\u1ed9t\u00a0<strong>Lo\u1ea1i ch\u1ee9ng t\u1eeb<\/strong>, anh\/ch\u1ecb l\u1ecdc ch\u1ecdn <strong>Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong> \u0111\u1ec3 hi\u1ec3n th\u1ecb danh s\u00e1ch ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp (\u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf l\u1eadp th\u1ee7 c\u00f4ng \u1edf tr\u01b0\u1eddng h\u1ee3p <strong>2.2 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m<\/strong> th\u00ec khi t\u00ecm ki\u1ebfm ch\u1ee9ng t\u1eeb kh\u00f4ng c\u1ea7n l\u1ecdc lo\u1ea1i ch\u1ee9ng t\u1eeb ).<\/li>\n<\/ul>\n<blockquote><p>&gt; Xem Th\u00eam: H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/17315\/thuc-hien-but-toan-ket-chuyen-thue-gtgt-dau-vao-dau-ra-cuoi-ky\/\">b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT cu\u1ed1i k\u1ef3<\/a><\/span> chi ti\u1ebft<\/p><\/blockquote>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":120,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[3431],"class_list":["post-1683","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue","ht_kb_tag-ket-chuyen-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/1683","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\/120"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=1683"}],"version-history":[{"count":8,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/1683\/revisions"}],"predecessor-version":[{"id":70123,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/1683\/revisions\/70123"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=1683"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=1683"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=1683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}