{"id":34460,"date":"2023-12-11T14:31:56","date_gmt":"2023-12-11T07:31:56","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=34460"},"modified":"2024-01-30T11:53:10","modified_gmt":"2024-01-30T04:53:10","slug":"dap-ung-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-gtgt-nam-2024-tren-misa-sme","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/dap-ung-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-gtgt-nam-2024-tren-misa-sme\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 110\/2023\/QH15 tr\u00ean MISA SME"},"content":{"rendered":"<p><strong>I. N\u1ed8I DUNG NGH\u1eca QUY\u1ebeT<\/strong><\/p>\n<p><strong>T\u1eeb phi\u00ean b\u1ea3n R19, <\/strong>ph\u1ea7n m\u1ec1m MISA SME \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-110-2023-QH15-Ky-hop-thu-6-Quoc-hoi-khoa-XV-589929.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 110\/2026\/QH15<\/a>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong> Gi\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 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a mu\u0323c 1.1 khoa\u0309n 1 \u0110i\u1ec1u 3 c\u1ee7a\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-quyet-43-2022-QH15-chinh-sach-tai-khoa-tien-te-phuc-hoi-phat-trien-kinh-te-xa-hoi-500776.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 43\/2022\/QH15<\/a>\u00a0trong th\u1eddi gian t\u1eeb ng\u00e0y 01\/01\/2024 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2024.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (t\u1ef7 l\u1ec7 % tr\u00ean doanh thu):<\/strong> gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT khi th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/li>\n<li><strong>Th\u1eddi gian Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c:<\/strong> T\u1eeb ng\u00e0y 01\/01\/2024 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/06\/2024.<\/li>\n<\/ul>\n<p><strong>II. \u0110\u00c1P \u1ee8NG TR\u00caN PH\u1ea6N M\u1ec0M<\/strong><\/p>\n<p><strong>1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xuat-va-hach-toan-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-gtgt-nam-2024-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\">T\u00f4i \u0111ang d\u00f9ng MISA SME 2023 R19 tr\u1edf l\u00ean \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/de_nghi_ghi_nhan_doanh_thu\/\" target=\"_blank\" rel=\"noopener\">T\u00f4i \u0111ang s\u1eed d\u1ee5ng MISA meInvoice ph\u00e1t h\u00e0nh H\u0110\u0110T, sau \u0111\u00f3 l\u1ea5y h\u00f3a \u0111\u01a1n xu\u1ed1ng SME \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn doanh thu th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"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-2024\/\" target=\"_blank\" rel=\"noopener\">T\u00f4i \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m kh\u00e1c \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, sau \u0111\u00f3 l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn doanh thu tr\u00ean MISA SME th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/a><\/li>\n<\/ul>\n<p><strong>2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-chung-tu-tu-hoa-don-dau-vao-ap-dung-theo-chinh-sach-giam-thue-gtgt-nam-2024-lay-ve-tu-misa-meinvoice\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o l\u1ea5y v\u1ec1 t\u1eeb MISA meInvoice \u2013 D\u1ecbch v\u1ee5 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-chung-tu-mua-hang-nhan-kem-hoa-don-dau-vao-lay-ve-tu-phan-mem-khac-ap-dung-chinh-sach-giam-thue-gtgt-nam-2024\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 xu\u1ea5t tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c.<\/a><\/li>\n<\/ul>\n<p><strong>III. C\u00c2U H\u1eceI TH\u01af\u1edcNG G\u1eb6P<\/strong><\/p>\n<ol>\n<li><a href=\"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-r18\/\" target=\"_blank\" rel=\"noopener\">\u0110\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng t\u1eeb MISA SME 2022 R11 \u0111\u1ebfn MISA SME 2023 R18 xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 110\/2026\/QH15 nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"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\/\" target=\"_blank\" rel=\"noopener\">\u0110\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng MISA SME 2022 R10 tr\u1edf v\u1ec1 tr\u01b0\u1edbc (2021, 2020, 2019,\u2026) xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 110\/2026\/QH15 nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/mot-so-cau-hoi-thuong-gap-voi-hoa-don-khi-chuyen-sang-nam-2024-danh-cho-khach-hang-su-dung-misa-sme\/\" target=\"_blank\" rel=\"noopener\">M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi chuy\u1ec3n sang n\u0103m 2024<\/a><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/nghi-quyet-110-2023-qh15-anh-huong-nhu-the-nao-den-to-khai-bang-ke-mua-vao-ban-ra-phu-luc-giam-thue-gtgt-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 110\/2026\/QH15 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o t\u1edbi t\u1edd khai, b\u1ea3ng k\u00ea b\u00e1n ra, ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT?<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>I. N\u1ed8I DUNG NGH\u1eca QUY\u1ebeT T\u1eeb phi\u00ean b\u1ea3n R19, ph\u1ea7n m\u1ec1m MISA SME \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n theo Ngh\u1ecb quy\u1ebft 110\/2026\/QH15, c\u1ee5 th\u1ec3 nh\u01b0 sau: \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1&#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":[2588],"ht-kb-tag":[],"class_list":["post-34460","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\/34460","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=34460"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34460\/revisions"}],"predecessor-version":[{"id":35043,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34460\/revisions\/35043"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=34460"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=34460"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=34460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}