{"id":35041,"date":"2024-01-30T11:51:49","date_gmt":"2024-01-30T04:51:49","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=35041"},"modified":"2024-01-30T11:51:49","modified_gmt":"2024-01-30T04:51:49","slug":"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","status":"publish","type":"ht_kb","link":"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\/","title":{"rendered":"Ngh\u1ecb quy\u1ebft 110\/2023\/QH15 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn t\u1edd khai, b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra, Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT tr\u00ean MISA SME"},"content":{"rendered":"<h5><strong>1. N\u1ed9i dung<\/strong><\/h5>\n<p>T\u1eeb <strong>MISA SME 2023 &#8211; R20<\/strong>, Ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt\/b\u1ed5 sung t\u1edd khai thu\u1ebf, ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT \u0111\u1ec3 \u0111\u00e1p \u1ee9ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 110\/2026\/QH15<\/p>\n<ul>\n<li>V\u1edbi t\u1edd khai thu\u1ebf 01\/GTGT: V\u1eabn k\u00ea khai v\u00e0o nh\u00f3m thu\u1ebf su\u1ea5t 10% v\u00e0 b\u1ed5 sung ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf.<\/li>\n<li>V\u1edbi t\u1edd khai thu\u1ebf 04\/GTGT: B\u1ed5 sung ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf v\u00e0 c\u1ea3i ti\u1ebfn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u t\u1edd khai.<\/li>\n<\/ul>\n<h5><strong>2. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/strong><\/h5>\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>V\u1edbi t\u1edd khai thu\u1ebf 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>B\u1ed5 sung ph\u1ee5 l\u1ee5c <strong><em>PL 110\/2026\/QH15 &#8211; Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 110\/2026\/QH15 <\/em><\/strong>(\u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 01\/2024 ho\u1eb7c t\u1eeb qu\u00fd I\/2024)<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng xem danh s\u00e1ch chi ti\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo NQ110.<\/em><\/p>\n<ul>\n<li>T\u1ea1i tab <em><strong>BKBR_01-1\/GTGT &#8211; B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong>, <\/em>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n ra thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf, c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8% l\u00ean &#8220;<em>nh\u00f3m<\/em> <em>4. H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%&#8221;,<\/em><\/li>\n<li>B\u1ea3ng k\u00ea c\u0169ng th\u1ec3 hi\u1ec7n r\u00f5 th\u00f4ng tin t\u1ea1i c\u1ed9t <em>Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/em> &#8211; t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean <em>PL-110\/2026\/QH15 &#8211; Gi\u1ea3m thu\u1ebf GTGT theo NQ110<\/em><\/li>\n<li>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n ra \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n: C\u00f3 ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT, c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>T\u1ea1i tab <em><strong>BKMV_01-2\/GTGT &#8211; B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong><\/em>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o c\u00f3 thu\u1ebf su\u1ea5t 8%, v\u00e0 ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n: C\u00f3 ch\u1ecdn <strong>Nh\u00f3m HHDV\u00a0<\/strong>l\u00e0 nh\u00f3m 1,2; c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n.<\/li>\n<li>C\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea l\u00ean b\u1ea3ng k\u00ea c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0 c\u00f3 ng\u00e0y &lt; ho\u1eb7c = ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<\/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<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>V\u1edbi t\u1edd khai thu\u1ebf 04\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>B\u1ed5 sung ph\u1ee5 l\u1ee5c <strong><em>PL 110\/2026\/QH15 &#8211; Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 110\/2026\/QH15 <\/em><\/strong>(\u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 01\/2024 ho\u1eb7c t\u1eeb qu\u00fd I\/2024)<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng xem danh s\u00e1ch chi ti\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo NQ110.<\/em><\/p>\n<ul>\n<li>Khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c <strong>PL 110\/2026\/QH15, <\/strong>ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u c\u1ed9t <strong>&#8220;Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p&#8221; &#8211; Ch\u1ec9 ti\u00eau [23], [25], [27], [29] <\/strong>tr\u00ean t\u1edd khai, th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p sau gi\u1ea3m 20% t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a nh\u00f3m ng\u00e0nh ngh\u1ec1.<\/li>\n<li style=\"list-style-type: none;\"><\/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<p><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn\/b\u1ecf t\u00edch ch\u1ecdn t\u1ea1i c\u1ed9t H\u0110 gi\u1ea3m thu\u1ebf GTGT (Ng\u01b0\u1eddi d\u00f9ng t\u00f9y ch\u1ec9nh theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb). C\u1ee5 th\u1ec3:<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><em>V\u1edbi nh\u1eefng d\u00f2ng h\u00f3a \u0111\u01a1n ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 ng\u1ea7m \u0111\u1ecbnh t\u00edch l\u00e0 H\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT tr\u01b0\u1edbc \u0111\u00f3, n\u1ebfu ng\u01b0\u1eddi d\u00f9ng <strong>B\u1ecf t\u00edch<\/strong> =&gt; Gi\u00e1 tr\u1ecb t\u1ea1i c\u1ed9t Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ec1 0<\/em><\/li>\n<li><em>Khi ng\u01b0\u1eddi d\u00f9ng <strong>T<\/strong><strong>\u00edch ch\u1ecdn l\u1ea1i<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u1ea1i \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng theo theo h\u00f3a \u0111\u01a1n.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung T\u1eeb MISA SME 2023 &#8211; R20, Ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt\/b\u1ed5 sung t\u1edd khai thu\u1ebf, ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT \u0111\u1ec3 \u0111\u00e1p \u1ee9ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 110\/2026\/QH15 V\u1edbi t\u1edd khai thu\u1ebf 01\/GTGT: V\u1eabn k\u00ea khai v\u00e0o nh\u00f3m thu\u1ebf su\u1ea5t 10% v\u00e0 b\u1ed5 sung&#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":[],"ht-kb-tag":[],"class_list":["post-35041","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/35041","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=35041"}],"version-history":[{"count":1,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/35041\/revisions"}],"predecessor-version":[{"id":35042,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/35041\/revisions\/35042"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=35041"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=35041"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=35041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}