{"id":34467,"date":"2023-12-11T14:43:23","date_gmt":"2023-12-11T07:43:23","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=34467"},"modified":"2025-11-05T14:48:53","modified_gmt":"2025-11-05T07:48:53","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-2024","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-2024\/","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 110\/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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng tr\u00ean MISA SME khi doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 110\/2026\/QH15.<br \/>\n<b>N\u1ed9i dung: <\/b>T\u1eeb <strong>MISA SME 2023 R19<\/strong> tr\u1edf \u0111i\u00a0: Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e1p \u1ee9ng cho c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo 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>, tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c, c\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng tr\u00ean MISA SME.<\/p>\n<ul>\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 ph\u1ee5c v\u1ee5 k\u00ea khai thu\u1ebf.<\/li>\n<li>C\u00e1ch ch\u1ecdn thu\u1ebf su\u1ea5t GTGT 8% cho doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/li>\n<li>Thi\u1ebft l\u1eadp gi\u1ea3m 20% thu\u1ebf GTGT v\u00e0 thao t\u00e1c tr\u00ean ch\u1ee9ng t\u1eeb cho doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng <\/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><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><b>2.1. L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 nh\u1eadp th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>B\u01b0\u1edbc 1:<\/strong> \u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/ban-hang\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/a> nh\u01b0 b\u00ecnh th\u01b0\u1eddng tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i giao di\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb, t\u00edch ch\u1ecdn <b>L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n<\/b> v\u00e0 nh\u1eadp tay th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 k\u00ea khai thu\u1ebf.<br \/>\n<em><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong> <\/span>N\u1ebfu kh\u00f4ng nh\u1eadp \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a \u0111\u01a1n th\u00ec b\u1ecf t\u00edch <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thietlap_hethong\/#4-hoa-don\">S\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><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2026\/wp-content\/uploads\/2023\/12\/hd_2-2.png\" alt=\"\" width=\"1021\" height=\"351\" \/><br \/>\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<h4><b>2.2. H\u1ea1ch to\u00e1n thu\u1ebf GTGT theo t\u1eebng ph\u01b0\u01a1ng ph\u00e1p<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/b><\/p>\n<p>Tr\u00ean tab <b>2. Thu\u1ebf<\/b>, ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 8%.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2026\/wp-content\/uploads\/2023\/12\/hd_3-1.png\" alt=\"\" width=\"1024\" height=\"774\" \/><\/p>\n<p><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu:<\/b><\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o <b>H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\H\u00f3a \u0111\u01a1n<\/b>, t\u00edch ch\u1ecdn <b>Gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh<\/b>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpsme.misa.vn\/2026\/wp-content\/uploads\/2023\/06\/GT_7.png\" alt=\"\" width=\"901\" height=\"675\" \/><br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, t\u00edch ch\u1ecdn tickbox <b>Gi\u1ea3m 20% thu\u1ebf GTGT theo quy \u0111\u1ecbnh<\/b>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2026\/wp-content\/uploads\/2023\/12\/hd_4.png\" alt=\"\" width=\"994\" height=\"496\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[],"ht-kb-tag":[],"class_list":["post-34467","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34467","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=34467"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34467\/revisions"}],"predecessor-version":[{"id":53339,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34467\/revisions\/53339"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=34467"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=34467"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=34467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}