{"id":23009,"date":"2022-02-09T11:14:29","date_gmt":"2022-02-09T04:14:29","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=23009"},"modified":"2025-10-22T14:30:35","modified_gmt":"2025-10-22T07:30:35","slug":"toi-dang-dung-misa-sme-2022-tu-r10-tro-ve-truoc-khi-nhan-duoc-hoa-don-dau-vao-8-thi-hach-toan-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-dang-dung-misa-sme-2022-tu-r10-tro-ve-truoc-khi-nhan-duoc-hoa-don-dau-vao-8-thi-hach-toan-the-nao\/","title":{"rendered":"T\u00f4i \u0111ang d\u00f9ng MISA SME 2022 t\u1eeb R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc, khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o gi\u1ea3m thu\u1ebf GTGT th\u00ec h\u1ea1ch to\u00e1n 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><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 gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u r\u00f5 c\u00e1ch h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 gi\u1ea3m thu\u1ebf GTGT theo <strong>ngh\u1ecb quy\u1ebft 43\/2022\/QH15 <\/strong>tr\u00ean ph\u1ea7n m\u1ec1m MISA SME 2022 t\u1eeb R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n, thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf GTGT\n<ul style=\"list-style-type: square;\">\n<li><em>\u0110\u01a1n v\u1ecb nh\u1eadn h\u00f3a \u0111\u01a1n GTGT<\/em>: C\u00e1c h\u00f3a \u0111\u01a1n 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\u00f3a \u0111\u01a1n \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<\/li>\n<li>C\u00e1ch nh\u1eadp li\u1ec7u v\u00e0 \u0111\u1ecbnh kho\u1ea3n ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u00f3 gi\u1ea3m thu\u1ebf<\/li>\n<li>L\u01b0u \u00fd khi ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf theo <strong>ngh\u1ecb quy\u1ebft 43\/2022\/QH15<\/strong> v\u00e0 s\u1eed d\u1ee5ng MISA SME 2022 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/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<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. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/muahang_trongnuoc_venhapkho\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/a> nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/li>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng, t\u1ea1i tab <strong>2.Thu\u1ebf<\/strong> nh\u1eadp s\u1ed1 li\u1ec7u nh\u01b0 sau:\n<ul style=\"list-style-type: disc;\">\n<li>C\u1ed9t <strong>% thu\u1ebf GTGT: <\/strong>Ch\u1ecdn thu\u1ebf su\u1ea5t 10%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>C\u1ed9t\u00a0<strong>\u201cTi\u1ec1n thu\u1ebf GTGT\u201d<\/strong> : G\u00f5 tay s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu\u1ebf su\u1ea5t 8%.<\/li>\n<li>B\u1ecf tr\u1ed1ng c\u1ed9t &#8220;<strong>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m&#8221; <\/strong>(n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23397\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/02\/hoa-don_3.png\" alt=\"\" width=\"1922\" height=\"1082\" srcset=\"\/2026\/wp-content\/uploads\/2022\/02\/hoa-don_3.png 1922w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_3-700x394.png 700w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_3-800x450.png 800w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_3-768x432.png 768w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_3-50x28.png 50w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_3-1536x865.png 1536w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_3-60x34.png 60w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_3-100x56.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/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. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/muahang_trongnuoc_venhapkho\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/a> nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/li>\n<li><strong>N\u1ebfu \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng MISA SME 2022 R7 \u0111\u1ebfn R10 (\u0111\u00e3 h\u1ebft h\u1ea1n b\u1ea3o h\u00e0nh\/c\u1eadp nh\u1eadt)<\/strong>:\n<ul style=\"list-style-type: disc;\">\n<li>Nh\u1eadp s\u1ed1 ti\u1ec1n <em>thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m = Th\u00e0nh ti\u1ec1n * T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf GTGT * 20% (VD: 300.000*5%*20% = 3000) <\/em>v\u00e0o c\u1ed9t <strong>&#8220;Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m&#8221;<\/strong><\/li>\n<li><em>Gi\u00e1 tr\u1ecb t\u1ea1i c\u1ed9t <strong>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m <\/strong>th\u1ec3 hi\u1ec7n\u00a0s\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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23392\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/02\/hoa-don_2.png\" alt=\"\" width=\"1880\" height=\"1036\" srcset=\"\/2026\/wp-content\/uploads\/2022\/02\/hoa-don_2.png 1880w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_2-700x386.png 700w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_2-800x441.png 800w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_2-768x423.png 768w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_2-50x28.png 50w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_2-1536x846.png 1536w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_2-60x33.png 60w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_2-100x55.png 100w\" sizes=\"auto, (max-width: 1880px) 100vw, 1880px\" \/><\/p>\n<ul>\n<li><strong>N\u1ebfu \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng MISA SME 2022 R6 tr\u1edf v\u1ec1 tr\u01b0\u1edbc:\u00a0<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Nh\u1eadp tr\u1ef1c ti\u1ebfp s\u1ed1 c\u1ed9ng ti\u1ec1n b\u00e1n HHDV (s\u1ed1 ti\u1ec1n \u0111\u00e3 gi\u1ea3m tr\u1eeb 20%) v\u00e0o c\u1ed9t th\u00e0nh ti\u1ec1n tr\u00ean giao di\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb.<\/li>\n<li>T\u1ed5ng <strong>Th\u00e0nh ti\u1ec1n<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb ch\u00ednh l\u00e0 <strong>T\u1ed5ng ti\u1ec1n thanh to\u00e1n (C\u1ed9ng ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5)<\/strong> tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23391\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/02\/hoa-don_1.png\" alt=\"\" width=\"1922\" height=\"1082\" srcset=\"\/2026\/wp-content\/uploads\/2022\/02\/hoa-don_1.png 1922w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_1-700x394.png 700w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_1-800x450.png 800w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_1-768x432.png 768w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_1-50x28.png 50w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_1-1536x865.png 1536w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_1-60x34.png 60w, \/2026\/wp-content\/uploads\/2022\/02\/hoa-don_1-100x56.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 40px;\">\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":110,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2628],"ht-kb-tag":[3847,3845,3843],"class_list":["post-23009","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-mua-hang-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_tag-giam-thue-gtgt","ht_kb_tag-hoa-don-dau-vao","ht_kb_tag-misa-sme-2022"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/23009","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\/110"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=23009"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/23009\/revisions"}],"predecessor-version":[{"id":42863,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/23009\/revisions\/42863"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=23009"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=23009"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=23009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}