{"id":22840,"date":"2022-01-27T17:35:47","date_gmt":"2022-01-27T10:35:47","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&p=22840"},"modified":"2025-10-29T10:33:13","modified_gmt":"2025-10-29T03:33:13","slug":"hach-toan-ghi-nhan-doanh-thu-tu-hoa-don-dau-ra-phat-hanh-tren-phan-mem-khac-ap-dung-theo-nq43-2022-qh15-tu-misa-sme-2022-r10-tro-ve-truoc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hach-toan-ghi-nhan-doanh-thu-tu-hoa-don-dau-ra-phat-hanh-tren-phan-mem-khac-ap-dung-theo-nq43-2022-qh15-tu-misa-sme-2022-r10-tro-ve-truoc\/","title":{"rendered":"H\u1ea1ch to\u00e1n ghi nh\u1eadn doanh thu t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ph\u00e1t h\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c, \u00e1p d\u1ee5ng theo NQ43\/2022\/QH15 t\u1eeb MISA SME 2022 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm t\u1ed5ng quan quy tr\u00ecnh ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng tr\u00ean MISA SME 2022 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c, \u0111\u1ea3m b\u1ea3o \u0111\u00fang ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15.
\nN\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • H\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u1edbi thu\u1ebf su\u1ea5t GTGT 8% theo t\u1eebng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/li>\n
  • C\u00e1ch \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf GTGT v\u00e0 x\u1eed l\u00fd c\u1ea3nh b\u00e1o khi l\u01b0u ch\u1ee9ng t\u1eeb<\/li>\n
  • H\u01b0\u1edbng d\u1eabn t\u1ea1o m\u1eb7t h\u00e0ng \u201cGi\u1ea3m thu\u1ebf GTGT\u201d v\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m thu\u1ebf cho ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME 2022 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/p>\n<\/div><\/div>

    <\/span><\/p>\n

    2. C\u00e1c b\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>
    <\/span><\/p>\n

    2.1 \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb <\/strong><\/h4>\n

    <\/div>

    \n

    B\u01b0\u1edbc 1: T\u1ea1i c\u1ed9t thu\u1ebf su\u1ea5t, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn lo\u1ea1i thu\u1ebf su\u1ea5t 10% v\u00e0 t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf GTGT=Th\u00e0nh ti\u1ec1n * 8%<\/p>\n

    B\u01b0\u1edbc 2: Khi nh\u1ea5n C\u1ea5t<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u1ea3nh b\u00e1o. L\u01b0u \u00fd nh\u1ea5n\u00a0No<\/strong>\u00a0\u0111\u1ec3 l\u1ea5y \u0111\u00fang s\u1ed1 thu\u1ebf v\u1ec1 h\u1ea1ch to\u00e1n<\/p>\n

    \"\"<\/p>\n<\/div><\/div>

    <\/span><\/p>\n

    2.2 \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/h4>\n

    <\/div>

    \n

    B\u01b0\u1edbc 1: Ng\u01b0\u1eddi d\u00f9ng t\u1ef1 h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m b\u1eb1ng c\u00e1ch t\u1ea1o 1 m\u1eb7t h\u00e0ng \u201cGi\u1ea3m thu\u1ebf GTGT\u201d trong Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 2: Tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c sinh ra, ch\u1ecdn th\u00eam d\u00f2ng m\u1eb7t h\u00e0ng Gi\u1ea3m thu\u1ebf GTGT, t\u1ef1 t\u00ednh thu\u1ebf GTGT gi\u1ea3m = Th\u00e0nh ti\u1ec1n * T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u01b0\u01a1ng \u1ee9ng * 20%, theo 1 trong 2 c\u00e1ch sau:<\/p>\n

    C\u00e1ch 1: H\u1ea1ch to\u00e1n TK c\u00f4ng n\u1ee3 33311, TK doanh thu 131\/111\/112\u2026 (t\u00f9y theo ghi nh\u1eadn n\u1ee3 hay thu ti\u1ec1n ngay), nh\u1eadp s\u1ed1 ti\u1ec1n gi\u1ea3m v\u00e0o c\u1ed9t th\u00e0nh ti\u1ec1n<\/em><\/p>\n

    \"\"<\/strong><\/p>\n

    C\u00e1ch 2: H\u1ea1ch to\u00e1n TK c\u00f4ng n\u1ee3\/chi ph\u00ed gi\u1ed1ng h\u00e0ng h\u00f3a, nh\u1eadp s\u1ed1 ti\u1ec1n thu\u1ebf gi\u1ea3m v\u00e0o c\u1ed9t ti\u1ec1n chi\u1ebft kh\u1ea5u, TK chi\u1ebft kh\u1ea5u t\u01b0\u01a1ng \u1ee9ng d\u00f2ng s\u1eeda l\u1ea1i 33311<\/em><\/p>\n

    \"\"<\/p>\n

     <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    <\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2588],"ht-kb-tag":[],"class_list":["post-22840","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/22840","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=22840"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/22840\/revisions"}],"predecessor-version":[{"id":47399,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/22840\/revisions\/47399"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=22840"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=22840"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=22840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}