{"id":34471,"date":"2023-12-11T14:48:53","date_gmt":"2023-12-11T07:48:53","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=34471"},"modified":"2025-10-28T08:38:48","modified_gmt":"2025-10-28T01:38:48","slug":"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","status":"publish","type":"ht_kb","link":"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\/","title":{"rendered":"L\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u1ea5y v\u1ec1 t\u1eeb ph\u1ea7n m\u1ec1m kh\u00e1c, \u00e1p d\u1ee5ng 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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><strong>T\u1eeb MISA SME 2023 \u2013 R19<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u1eadp c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 xu\u1ea5t tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c, c\u00f3 \u00e1p d\u1ee5ng theo<\/span>\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><span style=\"color: #000000;\"><em>\u0110\u01a1n v\u1ecb nh\u1eadn h\u00f3a \u0111\u01a1n GTGT<\/em>: C\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT gi\u1ea3m 2% (thu\u1ebf su\u1ea5t c\u00f2n 8%).<\/span><\/li>\n<li><span style=\"color: #000000;\"><em>\u0110\u01a1n v\u1ecb nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/em>: C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 20% m\u1ee9c t\u1ef7 l\u1ec7 \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<\/div><\/div><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><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\">Ng\u01b0\u1eddi d\u00f9ng<\/span>\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/mua-hang\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/a>\u00a0<span style=\"color: #000000;\">nh\u01b0 b\u00ecnh th\u01b0\u1eddng. Tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng, t\u1ea1i tab\u00a0<strong>2. Thu\u1ebf,\u00a0<\/strong>nh\u1eadp s\u1ed1 li\u1ec7u nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\"><strong>V\u1edbi h\u00f3a \u0111\u01a1n GTGT<\/strong>: Ch\u1ecdn thu\u1ebf su\u1ea5t 8% t\u1ea1i c\u1ed9t\u00a0<strong>% thu\u1ebf GTGT<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/lap-ctu-khau-tru.png\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\"><strong>V\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/strong>: Nh\u1eadp s\u1ed1 ti\u1ec1n\u00a0<em>thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m = Th\u00e0nh ti\u1ec1n * T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf GTGT * 20% (VD: 300.000*5%*20% = 3000)<br \/>\n<\/em><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0Ch\u1ec9 nh\u1eadp \u00f4\u00a0<strong>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m<\/strong>\u00a0khi \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/01\/lap-ctu-tt.png\" \/><\/p>\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":[2588],"ht-kb-tag":[],"class_list":["post-34471","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\/34471","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=34471"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34471\/revisions"}],"predecessor-version":[{"id":46159,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34471\/revisions\/46159"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=34471"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=34471"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=34471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}