{"id":31018,"date":"2023-07-03T10:18:36","date_gmt":"2023-07-03T03:18:36","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=31018"},"modified":"2023-07-04T09:19:31","modified_gmt":"2023-07-04T02:19:31","slug":"xuat-hoa-don-giam-thue-gtgt-theo-nghi-quyet-101-2023-qh15-cho-don-vi-dang-su-dung-tu-misa-sme-2022-r11-toi-phien-ban-misa-sme-2023-r11","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/xuat-hoa-don-giam-thue-gtgt-theo-nghi-quyet-101-2023-qh15-cho-don-vi-dang-su-dung-tu-misa-sme-2022-r11-toi-phien-ban-misa-sme-2023-r11\/","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15 cho \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng t\u1eeb MISA SME 2022 R11 t\u1edbi phi\u00ean b\u1ea3n MISA SME 2023 R11"},"content":{"rendered":"<h6 id=\"1-noi-dung\"><strong>1. N\u1ed9i dung<\/strong><\/h6>\n<p>H\u01b0\u1edbng d\u1eabn kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n t\u1eeb MISA SME 2022 R11 \u0111\u1ebfn MISA SME 2023 R11 xu\u1ea5t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2026\/QH15.<\/p>\n<ul>\n<li><strong><em>\u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf GTGT theo PP kh\u1ea5u tr\u1eeb:<\/em><\/strong>\u00a0Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% (c\u00f2n 8%).<\/li>\n<li><strong><em>\u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf GTGT theo PP t\u00ednh t\u1ef7 l\u1ec7 % tr\u00ean doanh thu:\u00a0<\/em><\/strong>Gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<h6><strong>2. H\u01b0\u1edbng d\u1eabn<\/strong><\/h6>\n<p><strong><span style=\"text-decoration: underline;\">L\u01b0u \u00fd:<\/span> \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ti\u1ec7n d\u1ee5ng v\u00e0 \u0111\u01a1n gi\u1ea3n nh\u1ea5t<\/strong>: K\u00ednh m\u1eddi qu\u00fd kh\u00e1ch h\u00e0ng n\u00e2ng c\u1ea5p l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t MISA SME 2023 R12.1 tr\u1edf \u0111i ho\u1eb7c AMIS k\u1ebf to\u00e1n.<\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>V\u1edbi DN xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb <\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xu\u1ea5t v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2026\/QH15 th\u00f4ng qua vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c thao t\u00e1c nh\u01b0 <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xuat-hach-toan-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-43-2022-qh15-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\">xu\u1ea5t v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo NQ43<\/a>.<\/em> Trong \u0111\u00f3 l\u01b0u \u00fd:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Khi ng\u01b0\u1eddi d\u00f9ng <strong>C\u1ea5t<\/strong> ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u1ea3nh b\u00e1o<\/li>\n<li>Nh\u1ea5n <strong>Yes<\/strong> \u0111\u1ec3 b\u1ecf qua c\u1ea3nh b\u00e1o v\u00e0 ti\u1ebfp t\u1ee5c <strong>C\u1ea5t<\/strong> ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30938\" src=\"\/2026\/wp-content\/uploads\/2023\/06\/2023-06-30_15-19-45.png\" alt=\"\" width=\"409\" height=\"172\" srcset=\"\/2026\/wp-content\/uploads\/2023\/06\/2023-06-30_15-19-45.png 409w, \/2026\/wp-content\/uploads\/2023\/06\/2023-06-30_15-19-45-50x21.png 50w, \/2026\/wp-content\/uploads\/2023\/06\/2023-06-30_15-19-45-60x25.png 60w, \/2026\/wp-content\/uploads\/2023\/06\/2023-06-30_15-19-45-100x42.png 100w\" sizes=\"auto, (max-width: 409px) 100vw, 409px\" \/><\/p>\n<\/div><\/div>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>V\u1edbi DN xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em>Do m\u1eabu h\u00f3a \u0111\u01a1n khi in ra ch\u1ee9a n\u1ed9i dung ghi ch\u00fa \u0111\u00e3 gi\u1ea3m thu\u1ebf theo NQ43 &#8211; Kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi Ngh\u1ecb quy\u1ebft 101\/2026\/QH15,<\/em><em><span style=\"color: #ff0000;\"> MISA khuy\u1ebfn ngh\u1ecb ng\u01b0\u1eddi d\u00f9ng n\u00e2ng c\u1ea5p l\u00ean MISA SME 2023 &#8211; R12.1 tr\u1edf \u0111i \u0111\u1ec3 thu\u1eadn ti\u1ec7n thao t\u00e1c v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh n\u0103m 2023<\/span>.<\/em><\/p>\n<p><strong><em>Xem danh s\u00e1ch b\u1ed9 c\u00e0i ph\u1ea7n m\u1ec1m <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/5-danh-sach-bo-cai\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/em><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31020\" src=\"\/2026\/wp-content\/uploads\/2023\/07\/GT_2-2.png\" alt=\"\" width=\"797\" height=\"508\" srcset=\"\/2026\/wp-content\/uploads\/2023\/07\/GT_2-2.png 797w, \/2026\/wp-content\/uploads\/2023\/07\/GT_2-2-700x446.png 700w, \/2026\/wp-content\/uploads\/2023\/07\/GT_2-2-768x490.png 768w, \/2026\/wp-content\/uploads\/2023\/07\/GT_2-2-50x32.png 50w, \/2026\/wp-content\/uploads\/2023\/07\/GT_2-2-60x38.png 60w, \/2026\/wp-content\/uploads\/2023\/07\/GT_2-2-100x64.png 100w\" sizes=\"auto, (max-width: 797px) 100vw, 797px\" \/><\/p>\n<\/div><\/div>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung H\u01b0\u1edbng d\u1eabn kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n t\u1eeb MISA SME 2022 R11 \u0111\u1ebfn MISA SME 2023 R11 xu\u1ea5t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2026\/QH15. \u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf GTGT theo PP kh\u1ea5u tr\u1eeb:\u00a0Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia&#8230;<\/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":[3361,2588,2631],"ht-kb-tag":[],"class_list":["post-31018","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-ve-nghiep-vu-hoa-don-dien-tu","ht_kb_category-khac_hoa_don_dien_tu","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/31018","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=31018"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/31018\/revisions"}],"predecessor-version":[{"id":31079,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/31018\/revisions\/31079"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=31018"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=31018"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=31018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}