{"id":38803,"date":"2024-12-13T13:55:41","date_gmt":"2024-12-13T06:55:41","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=38803"},"modified":"2025-02-11T08:45:32","modified_gmt":"2025-02-11T01:45:32","slug":"dap-ung-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-giam-thue-6-thang-dau-nam-2025-tren-misa-sme","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/dap-ung-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-giam-thue-6-thang-dau-nam-2025-tren-misa-sme\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15 tr\u00ean MISA SME"},"content":{"rendered":"<h6><strong>I. N\u1ed8I DUNG NGH\u1eca QUY\u1ebeT<\/strong><\/h6>\n<p>Ph\u1ea7n m\u1ec1m MISA SME ti\u1ebfp t\u1ee5c \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-174-2024-QH15-Ky-hop-thu-8-Quoc-hoi-khoa-XV-635193.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 174\/2024\/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 Ngh\u1ecb \u0111\u1ecbnh trong th\u1eddi gian t\u1eeb ng\u00e0y 01\/01\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/06\/2025.<\/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% 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\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/06\/2025.<\/li>\n<\/ul>\n<h6><strong>II. \u0110\u00c1P \u1ee8NG TR\u00caN PH\u1ea6N M\u1ec0M<\/strong><\/h6>\n<p><strong>1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra<\/strong><\/p>\n<ul>\n<li><strong>C\u00e2u h\u1ecfi 1:\u00a0<\/strong>T\u00f4i \u0111ang d\u00f9ng MISA SME 2023 R29 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?<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><span style=\"text-decoration: underline;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span> \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 \u0111\u1ea7u n\u0103m 2024 \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-174-2024-QH15-Ky-hop-thu-8-Quoc-hoi-khoa-XV-635193.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 174\/2024\/QH15<\/a> t\u1eeb th\u00e1ng 1 n\u0103m 2025. 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, NQ110, NQ142<\/a>.<\/em><\/p>\n<ul>\n<li><strong>C\u00e2u h\u1ecfi 2<\/strong>: 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?<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><span style=\"text-decoration: underline;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong>\u00a0<\/span>Th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn<strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/de_nghi_ghi_nhan_doanh_thu\/\" target=\"_blank\" rel=\"noopener\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/p>\n<ul>\n<li><strong>C\u00e2u h\u1ecfi 3:<\/strong>\u00a0T\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?<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><span style=\"text-decoration: underline;\"><strong>Tr\u1ea3 l\u1eddi<\/strong>:\u00a0<\/span>Th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn<strong><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\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/p>\n<p><strong>2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<ul>\n<li><strong>C\u00e2u h\u1ecfi 1:<\/strong>\u00a0T\u00f4i mu\u1ed1n 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 th\u00ec l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><span style=\"text-decoration: underline;\"><strong>Tr\u1ea3 l\u1eddi<\/strong>:<\/span>\u00a0Th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn<strong><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\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/p>\n<ul>\n<li><strong>C\u00e2u h\u1ecfi 2:<\/strong>\u00a0L\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 nh\u01b0 th\u1ebf n\u00e0o?<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><span style=\"text-decoration: underline;\"><strong>Tr\u1ea3 l\u1eddi<\/strong>:\u00a0<\/span>Th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn<strong><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\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/p>\n<h6><strong>III. THAM KH\u1ea2O TH\u00caM<\/strong><\/h6>\n<ol>\n<li>\u0110\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng t\u1eeb MISA SME 2022 R11 \u0111\u1ebfn MISA SME 2023 R28 xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-174-2024-QH15-Ky-hop-thu-8-Quoc-hoi-khoa-XV-635193.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 174\/2024\/QH15<\/a> th\u00ec th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn <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\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/li>\n<li>\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<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-174-2024-QH15-Ky-hop-thu-8-Quoc-hoi-khoa-XV-635193.aspx\" target=\"_blank\" rel=\"noopener\"> 174\/2024\/QH15<\/a> th\u00ec th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn <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\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/li>\n<li>Ngh\u1ecb quy\u1ebft 174\/2024\/QH15 \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn t\u1edd khai, BKMV, BKBR, ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT. Xem <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/nghi-quyet-174-2024-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\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>I. N\u1ed8I DUNG NGH\u1eca QUY\u1ebeT Ph\u1ea7n m\u1ec1m MISA SME ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n theo Ngh\u1ecb quy\u1ebft 174\/2024\/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 tr\u1ecb gia&#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-38803","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/38803","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=38803"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/38803\/revisions"}],"predecessor-version":[{"id":39169,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/38803\/revisions\/39169"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=38803"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=38803"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=38803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}