{"id":34464,"date":"2023-12-11T14:37:19","date_gmt":"2023-12-11T07:37:19","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=34464"},"modified":"2024-01-05T14:13:16","modified_gmt":"2024-01-05T07:13:16","slug":"xuat-va-hach-toan-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\/xuat-va-hach-toan-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-gtgt-nam-2024-tren-misa-sme\/","title":{"rendered":"Xu\u1ea5t v\u00e0 h\u1ea1ch to\u00e1n 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":"<h5><strong>1. N\u1ed8I DUNG<\/strong><\/h5>\n<p>T\u1eeb <strong>MISA SME 2023 \u2013 R19, <\/strong>ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n theo\u00a0<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>.<\/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>\u00a0 Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT (\u00e1p d\u1ee5ng \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% theo n\u1ed9i dung ngh\u1ecb quy\u1ebft).<\/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>\u00a0gi\u1ea3m 20% tr\u00ean t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<h5><span style=\"font-size: 14pt;\"><strong>2. H\u01af\u1edaNG D\u1eaaN<\/strong><\/span><\/h5>\n<p>\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf n\u0103m 2023 \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT n\u0103m 2024. C\u00e1c b\u01b0\u1edbc l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1edbi <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xuat-va-hach-toan-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-gtgt-moi-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\">h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf theo NQ43, NQ101<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed8I DUNG T\u1eeb MISA SME 2023 \u2013 R19, ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n theo\u00a0Ngh\u1ecb quy\u1ebft 110\/2026\/QH15. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:\u00a0 Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang&#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-34464","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\/34464","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=34464"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34464\/revisions"}],"predecessor-version":[{"id":34895,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34464\/revisions\/34895"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=34464"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=34464"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=34464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}