{"id":31026,"date":"2023-07-03T10:30:33","date_gmt":"2023-07-03T03:30:33","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=31026"},"modified":"2023-07-04T09:25:02","modified_gmt":"2023-07-04T02:25:02","slug":"xuat-hoa-don-giam-thue-gtgt-theo-nghi-quyet-101-2023-qh15-cho-don-vi-dang-su-dung-misa-sme-2022-r10-tro-ve-truoc-202120202019","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-misa-sme-2022-r10-tro-ve-truoc-202120202019\/","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 MISA SME 2022 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc (2021,2020,2019,&#8230;)"},"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 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc 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>\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>N\u1ebfu kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng c\u00e1c phi\u00ean b\u1ea3n MISA SME c\u0169 th\u00ec MISA v\u1eabn \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c, tuy nhi\u00ean c\u00e1ch \u0111\u00e1p \u1ee9ng kh\u00f4ng thu\u1eadn ti\u1ec7n b\u1eb1ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong> &#8211; \u0110\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng c\u00e1c phi\u00ean b\u1ea3n SME 2022 R7 \u0111\u1ebfn SME 2022 R10<em>: <\/em><em>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean \u1ee9ng d\u1ee5ng MISA meInvoice, sau \u0111\u00f3 h\u00f3a \u0111\u01a1n l\u1ea5y xu\u1ed1ng h\u1ea1ch to\u00e1n.<\/em><\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong> &#8211; \u0110\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng c\u00e1c phi\u00ean b\u1ea3n SME2015, SME2017, SME2019, SME 2020, SME2021, SME2022 R6 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<em>: <\/em><em>L\u1eadp ch\u1ee9ng t\u1eeb d\u01b0\u1edbi MISA SME v\u00e0 s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng meInvoice Desktop, s\u1eeda l\u1ea1i th\u00f4ng tin \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/em><\/li>\n<\/ul>\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>\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng t\u1eeb MISA SME 2022 R7 \u0111\u1ebfn MISA SME 2022 R10: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean MISA meInvoice v\u00e0 l\u1ea5y xu\u1ed1ng SME \u0111\u1ec3 h\u1ea1ch to\u00e1n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><span style=\"color: #ff6600;\">B\u01b0\u1edbc 1: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean \u1ee9ng d\u1ee5ng MISA meInvoice<\/span>. <\/strong>Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/phat-hanh-hoa-don-ap-dung-giam-thue-gtgt-nam-2023\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><strong><span style=\"color: #ff6600;\">B\u01b0\u1edbc 2: Tr\u00ean SME, ng\u01b0\u1eddi d\u00f9ng v\u00e0o ph\u00e2n h\u1ec7 <em>B\u00e1n h\u00e0ng<\/em>\\Tab <em>\u0110\u1ec1 ngh\u1ecb ghi nh\u1eadn doanh thu<\/em> l\u1ea5y h\u00f3a \u0111\u01a1n v\u1ec1 h\u1ea1ch to\u00e1n<\/span>. <\/strong>Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"\/2026\/kb\/de_nghi_ghi_nhan_doanh_thu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><span style=\"color: #ff6600;\"><strong>B\u01b0\u1edbc 3: M\u1ed9t s\u1ed1 l\u01b0u \u00fd h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 gi\u1ea3m thu\u1ebf GTGT<\/strong><\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><strong>1.<\/strong> <\/span><strong><span style=\"text-decoration: underline;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span>: <\/strong>H\u1ea1ch to\u00e1n v\u00e0o thu\u1ebf su\u1ea5t 10% v\u00e0 s\u1eeda l\u1ea1i ti\u1ec1n thu\u1ebf GTGT l\u00e0 s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng sau gi\u1ea3m 2%<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31052\" src=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-700x387-1.png\" alt=\"\" width=\"700\" height=\"387\" srcset=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-700x387-1.png 700w, \/2026\/wp-content\/uploads\/2023\/07\/thue-700x387-1-50x28.png 50w, \/2026\/wp-content\/uploads\/2023\/07\/thue-700x387-1-60x33.png 60w, \/2026\/wp-content\/uploads\/2023\/07\/thue-700x387-1-100x55.png 100w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><strong><span style=\"text-decoration: underline;\">2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span>: <\/strong>Ng\u01b0\u1eddi d\u00f9ng t\u1ef1 h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m.<\/p>\n<ul>\n<li>T\u1ea1o 1 m\u1eb7t h\u00e0ng &#8220;Gi\u1ea3m thu\u1ebf GTGT&#8221; trong <strong>Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20170\" src=\"\/2021\/wp-content\/uploads\/2022\/01\/thue-2-700x210.png\" alt=\"\" width=\"700\" height=\"210\" \/><\/p>\n<ul>\n<li>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:\n<ul style=\"list-style-type: disc;\">\n<li><em>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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31053\" src=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-1.jpg\" alt=\"\" width=\"700\" height=\"524\" srcset=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-1.jpg 700w, \/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-1-50x37.jpg 50w, \/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-1-60x45.jpg 60w, \/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-1-100x75.jpg 100w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><em>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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31054\" src=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-4-700x524-1.jpg\" alt=\"\" width=\"700\" height=\"524\" srcset=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-4-700x524-1.jpg 700w, \/2026\/wp-content\/uploads\/2023\/07\/thue-4-700x524-1-50x37.jpg 50w, \/2026\/wp-content\/uploads\/2023\/07\/thue-4-700x524-1-60x45.jpg 60w, \/2026\/wp-content\/uploads\/2023\/07\/thue-4-700x524-1-100x75.jpg 100w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/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>\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng SME2015, SME2017, SME2019, SME 2020, SME2021, SME2022 R6 tr\u1edf v\u1ec1 tr\u01b0\u1edbc: L\u1eadp ch\u1ee9ng t\u1eeb d\u01b0\u1edbi SME v\u00e0 l\u00ean meInvoice Desktop \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #ff6600;\"><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0<strong>L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1ea1i SME<\/strong><\/span><\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong>:\n<ul>\n<li>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%<\/li>\n<li>Khi nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u1ea3nh b\u00e1o. L\u01b0u \u00fd nh\u1ea5n\u00a0<strong>No<\/strong>\u00a0\u0111\u1ec3 l\u1ea5y \u0111\u00fang s\u1ed1 thu\u1ebf v\u1ec1 h\u1ea1ch to\u00e1n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31071\" src=\"\/2026\/wp-content\/uploads\/2023\/07\/thu-5-700x513-1.jpg\" alt=\"\" width=\"700\" height=\"513\" srcset=\"\/2026\/wp-content\/uploads\/2023\/07\/thu-5-700x513-1.jpg 700w, \/2026\/wp-content\/uploads\/2023\/07\/thu-5-700x513-1-50x37.jpg 50w, \/2026\/wp-content\/uploads\/2023\/07\/thu-5-700x513-1-60x44.jpg 60w, \/2026\/wp-content\/uploads\/2023\/07\/thu-5-700x513-1-100x73.jpg 100w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:\u00a0<\/strong>Ng\u01b0\u1eddi d\u00f9ng t\u1ef1 h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m.\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1o 1 m\u1eb7t h\u00e0ng \u201cGi\u1ea3m thu\u1ebf GTGT\u201d trong\u00a0<strong>Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20170\" src=\"https:\/\/helpsme.misa.vn\/2021\/wp-content\/uploads\/2022\/01\/thue-2-700x210.png\" alt=\"\" width=\"700\" height=\"210\" \/><\/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 \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:\n<ul>\n<li><em>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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31072\" src=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-2.jpg\" alt=\"\" width=\"700\" height=\"524\" srcset=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-2.jpg 700w, \/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-2-50x37.jpg 50w, \/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-2-60x45.jpg 60w, \/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-2-100x75.jpg 100w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><em>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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31073\" src=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-3.jpg\" alt=\"\" width=\"700\" height=\"524\" srcset=\"\/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-3.jpg 700w, \/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-3-50x37.jpg 50w, \/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-3-60x45.jpg 60w, \/2026\/wp-content\/uploads\/2023\/07\/thue-3-700x524-3-100x75.jpg 100w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"color: #ff6600;\"><strong>B\u01b0\u1edbc 2: Xu\u1ea5t h\u00f3a \u0111\u01a1n theo NQ101 tr\u00ean meInvoice Desktop<\/strong><\/span><\/p>\n<p>MeInvoice \u0111\u00e1p \u1ee9ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 101\/2026\/QH15 \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c phi\u00ean b\u1ea3n MISA SME 2015, 2017, 2019, 2020, 2021, 2022<\/p>\n<p><strong>C\u00e1ch th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n<p><em>L\u1ea5y d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n t\u1eeb ph\u1ea7n m\u1ec1m SME sang meInvoice. Sau \u0111\u00f3, ng\u01b0\u1eddi d\u00f9ng ti\u1ebfp t\u1ee5c xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT tr\u00ean MISA meInvoice Desktop. Xem h\u01b0\u1edbng d\u1eabn<strong><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/desktop-phat-hanh-hoa-don-ap-dung-giam-thue-gtgt_nam2023\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/p>\n<p><em>\u00a0<strong>L\u01b0u \u00fd<\/strong>:\u00a0<\/em><em>T\u1ea1i giao di\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n tr\u00ean meInvoice Desktop<\/em><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi H\u00f3a \u0111\u01a1n GTGT:\u00a0<em>S\u1eeda\u00a0<strong>% thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/strong>\u00a0th\u00e0nh\u00a0<strong>8%<\/strong> \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ngh\u1ecb quy\u1ebft 101\/2026\/QH15<\/em><\/li>\n<li>\u0110\u1ed1i v\u1edbi H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng:\u00a0<em>X\u00f3a d\u00f2ng h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m. Sau \u0111\u00f3, t\u00edch ch\u1ecdn\u00a0<strong>\u00c1p d\u1ee5ng ngh\u1ecb quy\u1ebft 101\/2026\/QH15 <\/strong>v\u00e0 nh\u1eadp s\u1ed1 ti\u1ec1n\u00a0<strong>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m<\/strong><\/em><\/li>\n<\/ul>\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 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc 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 t\u0103ng \u0111\u1ed1i&#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-31026","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\/31026","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=31026"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/31026\/revisions"}],"predecessor-version":[{"id":31081,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/31026\/revisions\/31081"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=31026"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=31026"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=31026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}