{"id":39121,"date":"2025-02-06T15:38:29","date_gmt":"2025-02-06T08:38:29","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=39121"},"modified":"2025-11-06T11:16:39","modified_gmt":"2025-11-06T04:16:39","slug":"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","status":"publish","type":"ht_kb","link":"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\/","title":{"rendered":"Ngh\u1ecb quy\u1ebft 174\/2024\/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":"<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><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c thay \u0111\u1ed5i tr\u00ean ph\u1ea7n m\u1ec1m MISA SME li\u00ean quan \u0111\u1ebfn t\u1edd khai, b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra v\u00e0 ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT khi \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 174\/2024\/QH15. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o k\u00ea khai, l\u1eadp ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi, thu\u1eadn ti\u1ec7n cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu v\u00e0 n\u1ed9p thu\u1ebf.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u1eadp nh\u1eadt ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 142\/2024\/QH15 v\u00e0 174\/2024\/QH15<\/li>\n<li>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn t\u1edd khai 01\/GTGT, 04\/GTGT: c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u, nh\u00f3m thu\u1ebf su\u1ea5t, ti\u00eau \u0111\u1ec1 ph\u1ee5 l\u1ee5c theo k\u1ef3 t\u00ednh thu\u1ebf<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o, b\u00e1n ra c\u00f3 thu\u1ebf su\u1ea5t 8% v\u00e0 th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/li>\n<li>T\u00f9y ch\u1ec9nh t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT tr\u00ean ph\u1ee5 l\u1ee5c<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u1eadp t\u1edd khai thu\u1ebf GTGT, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME.<\/p>\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<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 1: V\u1edbi t\u1edd khai thu\u1ebf 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Ch\u1ecdn ph\u1ee5 l\u1ee5c <em style=\"font-weight: bold;\">PL 142\/2024\/QH15 &#8211; <\/em><em style=\"font-weight: bold;\">174\/2024\/QH15 &#8211; Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 142\/2024\/QH15 v\u00e0 174\/2024\/QH15 <\/em>(\u00c1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 07\/2024 \u0111\u1ebfn th\u00e1ng 06\/2025 ho\u1eb7c t\u1eeb qu\u00fd III\/2024 \u0111\u1ebfn qu\u00fd II\/2025)<\/p>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39127\" src=\"\/2026\/wp-content\/uploads\/2025\/02\/Thue_1.png\" alt=\"\" width=\"733\" height=\"554\" srcset=\"\/2026\/wp-content\/uploads\/2025\/02\/Thue_1.png 733w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_1-700x529.png 700w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_1-50x38.png 50w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_1-60x45.png 60w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_1-100x76.png 100w\" sizes=\"auto, (max-width: 733px) 100vw, 733px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>N\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 6 th\u00e1ng cu\u1ed1i n\u0103m 2024, ti\u00eau \u0111\u1ec1 chi ti\u1ebft ph\u1ee5 l\u1ee5c l\u00e0 <em style=\"font-weight: bold;\">Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 142\/2024\/QH15<\/em><\/li>\n<li style=\"list-style-type: none;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39131\" src=\"\/2026\/wp-content\/uploads\/2025\/02\/Thue_3.png\" alt=\"\" width=\"1092\" height=\"319\" srcset=\"\/2026\/wp-content\/uploads\/2025\/02\/Thue_3.png 1092w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_3-700x204.png 700w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_3-800x234.png 800w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_3-768x224.png 768w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_3-50x15.png 50w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_3-60x18.png 60w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_3-100x29.png 100w\" sizes=\"auto, (max-width: 1092px) 100vw, 1092px\" \/><\/li>\n<li>N\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025,\u00a0ti\u00eau \u0111\u1ec1 chi ti\u1ebft ph\u1ee5 l\u1ee5c l\u00e0 <em style=\"font-weight: bold;\">Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 174\/2024\/QH15<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39129\" src=\"\/2026\/wp-content\/uploads\/2025\/02\/Thue_2.png\" alt=\"\" width=\"1059\" height=\"321\" srcset=\"\/2026\/wp-content\/uploads\/2025\/02\/Thue_2.png 1059w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_2-700x212.png 700w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_2-800x242.png 800w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_2-768x233.png 768w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_2-50x15.png 50w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_2-60x18.png 60w, \/2026\/wp-content\/uploads\/2025\/02\/Thue_2-100x30.png 100w\" sizes=\"auto, (max-width: 1059px) 100vw, 1059px\" \/><\/p>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd<\/strong>: <\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><em>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 NQ174.<\/em><\/li>\n<li><em>\u0110\u1ed3ng th\u1eddi, t\u1ea1i \u0111\u00e2y ng\u01b0\u1eddi d\u00f9ng c\u00f9ng c\u00f3 th\u1ec3 xem danh s\u00e1ch h\u00f3a \u0111\u01a1n mua v\u00e0o \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8%.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> 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><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\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 ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf.<\/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<p><strong>B\u01b0\u1edbc 3:<\/strong> 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><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\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> <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><strong>Tr\u01b0\u1eddng h\u1ee3p 2: V\u1edbi t\u1edd khai thu\u1ebf 04\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Ch\u1ecdn ph\u1ee5 l\u1ee5c <em style=\"font-weight: bold;\">PL 142\/2024\/QH15 &#8211; <\/em><em style=\"font-weight: bold;\">174\/2024\/QH15 &#8211; Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 142\/2024\/QH15 v\u00e0 174\/2024\/QH15 <\/em>(\u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 07\/2024 \u0111\u1ebfn th\u00e1ng 06\/2025 ho\u1eb7c t\u1eeb qu\u00fd III\/2024 \u0111\u1ebfn qu\u00fd II\/2025)<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>N\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 6 th\u00e1ng cu\u1ed1i n\u0103m 2024, ti\u00eau \u0111\u1ec1 chi ti\u1ebft ph\u1ee5 l\u1ee5c l\u00e0 <em style=\"font-weight: bold;\">Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 142\/2024\/QH15 <\/em><\/li>\n<li>N\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025,\u00a0ti\u00eau \u0111\u1ec1 chi ti\u1ebft ph\u1ee5 l\u1ee5c l\u00e0 <em style=\"font-weight: bold;\">Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 174\/2024\/QH15<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd<\/strong>: <\/em><em>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 NQ174.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c <strong>PL 142\/2024\/QH15 <\/strong><em style=\"font-weight: bold;\">&#8211; <\/em><em style=\"font-weight: bold;\">PL 174\/2024\/QH15<\/em><strong>, <\/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.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>3. L\u01b0u \u00fd v\u00e0 tham kh\u1ea3o th\u00eam<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\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<p><em><strong>Tham kh\u1ea3o th\u00eam:\u00a0<\/strong><\/em><\/p>\n<ul>\n<li><em>H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-lap-phu-luc-giam-thue-gtgt-theo-nghi-quyet-174-2024-qh15-tren-misa-sme\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/li>\n<li><em>C\u00e1ch \u0111\u1ed1i chi\u1ebfu ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 01\/GTGT v\u1edbi ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf 174\/2024\/QH15. Xem h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/doi-chieu-chenh-lech-so-lieu-tren-to-khai-01-gtgt-voi-phu-luc-giam-thue-142-2024-qh15\/\" target=\"_blank\" rel=\"noopener\"><strong>T\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/li>\n<\/ul>\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-39121","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/39121","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=39121"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/39121\/revisions"}],"predecessor-version":[{"id":54371,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/39121\/revisions\/54371"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=39121"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=39121"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=39121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}