{"id":30868,"date":"2023-06-27T13:41:18","date_gmt":"2023-06-27T06:41:18","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=30868"},"modified":"2025-11-07T11:23:50","modified_gmt":"2025-11-07T04:23:50","slug":"hach-toan-ghi-nhan-doanh-thu-tren-misa-sme-tu-hoa-don-dau-ra-phat-hanh-tren-phan-mem-khac-ap-dung-theo-chinh-sach-giam-thue-gtgt-nam-2023","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hach-toan-ghi-nhan-doanh-thu-tren-misa-sme-tu-hoa-don-dau-ra-phat-hanh-tren-phan-mem-khac-ap-dung-theo-chinh-sach-giam-thue-gtgt-nam-2023\/","title":{"rendered":"H\u1ea1ch to\u00e1n ghi nh\u1eadn doanh thu tr\u00ean MISA SME 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 Ngh\u1ecb quy\u1ebft 101\/2023\/QH15"},"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 style=\"text-align: justify;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p ghi nh\u1eadn doanh thu tr\u00ean MISA SME t\u1eeb 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 142\/2024\/QH15.<\/p>\n<p style=\"text-align: justify;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>H\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 nh\u1eadp th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean MISA SME<\/li>\n<li>L\u01b0u \u00fd ch\u1ecdn thu\u1ebf su\u1ea5t 8% ho\u1eb7c thi\u1ebft l\u1eadp gi\u1ea3m 20% thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/li>\n<li>H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai, h\u1ea1ch to\u00e1n doanh thu \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m thu\u1ebf GTGT<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c<\/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<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o m\u1ee5c <strong>H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\H\u00f3a \u0111\u01a1n<\/strong>, b\u1ecf t\u00edch <strong>S\u1eed d\u1ee5ng H\u0110\u0110T theo N\u0110 70\/2025\/N\u0110-CP, N\u0110 123\/2020\/N\u0110-CP, TT 78\/2021\/TT-BTC<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>B\u00e1n h\u00e0ng<\/strong>\\Tab <strong>B\u00e1n h\u00e0ng<\/strong> \u0111\u1ec3 th\u00eam ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u1ea1i giao di\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb, t\u00edch ch\u1ecdn <strong>L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n<\/strong> v\u00e0 ch\u1ee7 \u0111\u1ed9ng nh\u1eadp tay th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t\u00a0 h\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c k\u00ea khai thu\u1ebf.<\/p>\n<ul>\n<li><em>L\u01b0u \u00fd: N\u1ebfu kh\u00f4ng nh\u1eadp \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a \u0111\u01a1n th\u00ec B\u1ece T\u00cdCH<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thietlap_hethong\/#4-hoa-don\" target=\"_blank\" rel=\"noopener\">\u00a0S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\H\u00f3a \u0111\u01a1n<\/a>)<\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31065\" src=\"\/2026\/wp-content\/uploads\/2023\/06\/GT12.png\" alt=\"\" width=\"1021\" height=\"351\" srcset=\"\/2026\/wp-content\/uploads\/2023\/06\/GT12.png 1021w, \/2026\/wp-content\/uploads\/2023\/06\/GT12-700x241.png 700w, \/2026\/wp-content\/uploads\/2023\/06\/GT12-800x275.png 800w, \/2026\/wp-content\/uploads\/2023\/06\/GT12-768x264.png 768w, \/2026\/wp-content\/uploads\/2023\/06\/GT12-50x17.png 50w, \/2026\/wp-content\/uploads\/2023\/06\/GT12-60x21.png 60w, \/2026\/wp-content\/uploads\/2023\/06\/GT12-100x34.png 100w\" sizes=\"auto, (max-width: 1021px) 100vw, 1021px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Khi h\u1ea1ch to\u00e1n ng\u01b0\u1eddi d\u00f9ng c\u1ea7n l\u01b0u \u00fd ch\u1ecdn thu\u1ebf su\u1ea5t GTGT cho h\u00e0ng h\u00f3a n\u1ebfu DN t\u00ednh thu\u1ebf theo PP kh\u1ea5u tr\u1eeb. Ho\u1eb7c t\u00edch n\u00fat <strong>Gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh\u00a0<\/strong>n\u1ebfu DN t\u00ednh thu\u1ebf theo PP tr\u1ef1c ti\u1ebfp doanh thu<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf theo PP kh\u1ea5u tr\u1eeb, tr\u00ean tab\u00a0<strong>2. Thu\u1ebf,\u00a0<\/strong>ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 8%<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30928\" src=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_6.png\" alt=\"\" width=\"1024\" height=\"774\" srcset=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_6.png 1024w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-700x529.png 700w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-800x605.png 800w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-768x581.png 768w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-50x38.png 50w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-60x45.png 60w, \/2026\/wp-content\/uploads\/2023\/06\/GT_6-100x76.png 100w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf theo PP t\u1ef7 l\u1ec7 % tr\u00ean doanh thu:\n<ul style=\"list-style-type: disc;\">\n<li>Thi\u1ebft l\u1eadp H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\H\u00f3a \u0111\u01a1n\\Gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30929\" src=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_7.png\" alt=\"\" width=\"901\" height=\"675\" srcset=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_7.png 901w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-700x524.png 700w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-800x599.png 800w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-768x575.png 768w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-50x37.png 50w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-60x45.png 60w, \/2026\/wp-content\/uploads\/2023\/06\/GT_7-100x75.png 100w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, t\u00edch ch\u1ecdn tickbox\u00a0<strong>Gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30967\" src=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_8-1.png\" alt=\"\" width=\"994\" height=\"496\" srcset=\"\/2026\/wp-content\/uploads\/2023\/06\/GT_8-1.png 994w, \/2026\/wp-content\/uploads\/2023\/06\/GT_8-1-700x349.png 700w, \/2026\/wp-content\/uploads\/2023\/06\/GT_8-1-800x399.png 800w, \/2026\/wp-content\/uploads\/2023\/06\/GT_8-1-768x383.png 768w, \/2026\/wp-content\/uploads\/2023\/06\/GT_8-1-50x25.png 50w, \/2026\/wp-content\/uploads\/2023\/06\/GT_8-1-60x30.png 60w, \/2026\/wp-content\/uploads\/2023\/06\/GT_8-1-100x50.png 100w\" sizes=\"auto, (max-width: 994px) 100vw, 994px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Sau khi nh\u1eadp li\u1ec7u xong ch\u1ee9ng t\u1eeb, \u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<\/div><\/div>\n<\/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":[3847,4527],"class_list":["post-30868","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu","ht_kb_tag-giam-thue-gtgt","ht_kb_tag-hach-toan-doanh-thu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/30868","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=30868"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/30868\/revisions"}],"predecessor-version":[{"id":55383,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/30868\/revisions\/55383"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=30868"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=30868"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=30868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}