{"id":22679,"date":"2022-01-21T11:09:06","date_gmt":"2022-01-21T04:09:06","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=22679"},"modified":"2025-10-27T15:22:50","modified_gmt":"2025-10-27T08:22:50","slug":"lap-chung-tu-tu-hoa-don-dau-vao-theo-nghi-quyet-43-2022-qh15","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-chung-tu-tu-hoa-don-dau-vao-theo-nghi-quyet-43-2022-qh15\/","title":{"rendered":"L\u1eadp ch\u1ee9ng t\u1eeb t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o theo ngh\u1ecb quy\u1ebft 43\/2022\/QH15 l\u1ea5y v\u1ec1 t\u1eeb MISA meInvoice"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/player.vimeo.com\/video\/684125305?title=0&amp;byline=0&amp;portrait=0&amp;color=8dc7dc\" width=\"625\" height=\"350\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<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> B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf GTGT c\u1ee7a Ngh\u1ecb quy\u1ebft 43\/2022\/QH15, \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang thu\u1ebf su\u1ea5t v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong>\u00a0H\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng trong n\u01b0\u1edbc, mua d\u1ecbch v\u1ee5 t\u1eeb nhi\u1ec1u h\u00f3a \u0111\u01a1n, c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n GTGT v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf.<\/p>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u1eadp c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb t\u1eeb 1 ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u00e1p d\u1ee5ng theo ngh\u1ecb quy\u1ebft 43\/2022\/QH15, l\u1ea5y v\u1ec1 t\u1eeb MISA meInvoice &#8211; D\u1ecbch v\u1ee5 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>\u0110\u01a1n v\u1ecb nh\u1eadn h\u00f3a \u0111\u01a1n GTGT<\/em>: C\u00e1c H\u0110\u0110T c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT gi\u1ea3m 2% (thu\u1ebf su\u1ea5t c\u00f2n 8%).<\/li>\n<li><em>\u0110\u01a1n v\u1ecb nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/em>: C\u00e1c H\u0110\u0110T \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 20% m\u1ee9c t\u1ef7 l\u1ec7 \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15.<\/p>\n<\/div><\/div>\n<\/div>\n<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>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>Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e1p \u1ee9ng l\u1eadp ch\u1ee9ng t\u1eeb t\u1eeb m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o theo NQ43 l\u1ea5y v\u1ec1 t\u1eeb MISA meInvoice. Xem h\u01b0\u1edbng d\u1eabn c\u00e1c thao t\u00e1c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1<strong><a href=\"\/2026\/kb\/misa-inbot\/#buoc-3-lap-chung-tu-tu-hoa-don-dien-tu\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/li>\n<li>Tr\u00ean giao di\u1ec7n form l\u1eadp ch\u1ee9ng t\u1eeb, ph\u1ea7n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m th\u1ec3 hi\u1ec7n r\u00f5 t\u1ea1i:\n<ul style=\"list-style-type: disc;\">\n<li>C\u1ed9t\u00a0<strong>\u201cTi\u1ec1n thu\u1ebf GTGT\u201d<\/strong> \u2013 \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT: S\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu\u1ebf su\u1ea5t 8%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22700\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/dau-vao-khau-tru.png\" alt=\"\" width=\"983\" height=\"438\" srcset=\"\/2026\/wp-content\/uploads\/2022\/01\/dau-vao-khau-tru.png 983w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-khau-tru-700x312.png 700w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-khau-tru-800x356.png 800w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-khau-tru-768x342.png 768w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-khau-tru-50x22.png 50w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-khau-tru-60x27.png 60w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-khau-tru-100x45.png 100w\" sizes=\"auto, (max-width: 983px) 100vw, 983px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>C\u1ed9t\u00a0<strong>\u201cThu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m\u201d\u00a0<\/strong>\u2013 \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 gi\u1ea3m, t\u01b0\u01a1ng \u1ee9ng v\u1edbi 20%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22708\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/dau-vao-tt-1.png\" alt=\"\" width=\"927\" height=\"387\" srcset=\"\/2026\/wp-content\/uploads\/2022\/01\/dau-vao-tt-1.png 927w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-tt-1-700x292.png 700w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-tt-1-800x334.png 800w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-tt-1-768x321.png 768w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-tt-1-50x21.png 50w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-tt-1-60x25.png 60w, \/2026\/wp-content\/uploads\/2022\/01\/dau-vao-tt-1-100x42.png 100w\" sizes=\"auto, (max-width: 927px) 100vw, 927px\" \/><\/p>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd:<\/strong> Gi\u00e1 tr\u1ecb t\u1ea1i c\u1ed9t <strong>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m<\/strong> hi\u1ec3n th\u1ecb s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb th\u1eb3ng v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp.<\/em><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[3299],"ht-kb-tag":[3841,3347],"class_list":["post-22679","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-lap-chung-tu-mua-hang","ht_kb_tag-giam-thue","ht_kb_tag-nghi-quyet-43-2022-qh15"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/22679","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\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=22679"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/22679\/revisions"}],"predecessor-version":[{"id":45775,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/22679\/revisions\/45775"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=22679"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=22679"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=22679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}