{"id":65801,"date":"2026-02-28T15:49:25","date_gmt":"2026-02-28T08:49:25","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=65801"},"modified":"2026-04-28T15:34:20","modified_gmt":"2026-04-28T08:34:20","slug":"giai-thich-y-nghia-va-cac-chuc-nang-co-trong-phan-he-thue","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/giai-thich-y-nghia-va-cac-chuc-nang-co-trong-phan-he-thue\/","title":{"rendered":"Gi\u1ea3i th\u00edch \u00fd ngh\u0129a v\u00e0 c\u00e1c ch\u1ee9c n\u0103ng c\u00f3 trong ph\u00e2n h\u1ec7 Thu\u1ebf"},"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 ng\u01b0\u1eddi d\u00f9ng hi\u1ec3u v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9c n\u0103ng trong ph\u00e2n h\u1ec7 Thu\u1ebf, danh s\u00e1ch t\u1edd khai \u0111ang \u0111\u00e1p \u1ee9ng tr\u00ean ph\u1ea7n m\u1ec1m MISA SME.<br \/>\n<b>N\u1ed9i dung:<\/b> Bao g\u1ed3m \u00fd ngh\u0129a c\u00e1c ch\u1ee9c n\u0103ng: Thu\u1ebf, Kh\u1ea5u tr\u1eeb thu\u1ebf, T\u1edd khai \u0111\u00e3 n\u1ed9p v\u00e0 Gi\u1ea5y n\u1ed9p ti\u1ec1n.<br \/>\n<b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n vi\u00ean, nh\u00e2n vi\u00ean thu\u1ebf, qu\u1ea3n tr\u1ecb ph\u1ea7n m\u1ec1m kh\u00f4ng y\u00eau c\u1ea7u s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean s\u00e2u. <\/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. \u00dd ngh\u0129a c\u00e1c ch\u1ee9c n\u0103ng trong ph\u00e2n h\u1ec7 Thu\u1ebf<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>Thu\u1ebf:<\/strong> d\u00f9ng \u0111\u1ec3 l\u1eadp, k\u00ea khai, qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. T\u1ea1i \u0111\u00e2y, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng: <strong>Th\u00eam, Xem, X\u00f3a.<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Danh s\u00e1ch <strong>Thu\u1ebf<\/strong> ch\u1ec9 c\u00f3 th\u1ec3 hi\u1ec3n th\u1ecb c\u00e1c c\u1ed9t th\u00f4ng tin: M\u1eabu s\u1ed1, T\u1edd khai, Lo\u1ea1i thu\u1ebf, K\u1ef3, T\u1edd khai l\u1ea7n \u0111\u1ea7u, B\u1ed5 sung l\u1ea7n th\u1ee9, Ng\u00e0nh ngh\u1ec1, T\u1ec9nh\/Th\u00e0nh ph\u1ed1, X\u00e3\/Ph\u01b0\u1eddng\/\u0110\u1eb7c khu, Chi c\u1ee5c thu\u1ebf khu v\u1ef1c, CQT n\u01a1i n\u1ed9p, T\u1eeb ng\u00e0y, M\u00e3 h\u1ed3 s\u01a1 khai DA\u0110T, \u0110\u1ebfn ng\u00e0y.<\/li>\n<li>\u0110\u1ec3 \u1ea9n hi\u1ec7n c\u00e1c c\u1ed9t tr\u00ean danh s\u00e1ch <strong>Thu\u1ebf<\/strong>, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau: \u0110\u01b0a chu\u1ed9t v\u00e0o m\u1ed9t ti\u00eau \u0111\u1ec1 c\u1ed9t b\u1ea5t k\u1ef3 \u2192 nh\u1ea5n chu\u1ed9t ph\u1ea3i \u2192 S\u1eeda m\u1eabu \u2192 T\u00edch ch\u1ecdn ho\u1eb7c b\u1ecf t\u00edch c\u1ed9t hi\u1ec3n th\u1ecb theo mong mu\u1ed1n.<\/li>\n<li>Danh s\u00e1ch t\u1edd khai hi\u1ec7n t\u1ea1i ph\u1ea7n m\u1ec1m \u0111ang \u0111\u00e1p \u1ee9ng\n<ul style=\"list-style-type: disc;\">\n<li>TT80 &#8211; T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/li>\n<li>TT26 &#8211; T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/li>\n<li>TT80 &#8211; T\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/li>\n<li>TT80 &#8211; T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (03\/GTGT)<\/li>\n<li>TT80 &#8211; T\u1edd khai thu\u1ebf TNCN (05KK\/TNCN)<\/li>\n<li>TT80 &#8211; T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (05\/QTT-TNCN)<\/li>\n<li>TT80 &#8211; Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN)<\/li>\n<li>TT80 &#8211; T\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (01\/TT\u0110B)<\/li>\n<li>N\u0110373 &#8211; T\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (01\/TT\u0110B)<\/li>\n<li>TT80 &#8211; T\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean (01\/TAIN)<\/li>\n<\/ul>\n<\/li>\n<li>L\u01b0u \u00fd: Ngo\u00e0i danh s\u00e1ch t\u1edd khai tr\u00ean th\u00ec ph\u1ea7n m\u1ec1m kh\u00f4ng \u0111\u00e1p \u1ee9ng t\u1edd khai n\u00e0o kh\u00e1c ( V\u00ed d\u1ee5 c\u00e1c t\u1edd khai ph\u1ea7n m\u1ec1m kh\u00f4ng \u0111\u00e1p \u1ee9ng nh\u01b0 01\/CNKD,&#8230;)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Kh\u1ea5u tr\u1eeb thu\u1ebf:<\/strong> d\u00f9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n\/kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu kh\u00f4ng l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m th\u00ec s\u1ebd kh\u00f4ng d\u00f9ng ch\u1ee9c n\u0103ng Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT t\u1ef1 \u0111\u1ed9ng v\u00ec ch\u1ee9c n\u0103ng n\u00e0y l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai n\u00ean n\u1ebfu kh\u00f4ng l\u1eadp t\u1edd khai th\u00ec s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u1ec3 kh\u1ea5u tr\u1eeb d\u1eabn \u0111\u1ebfn ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb s\u1ebd b\u1ecb tr\u1ed1ng, kh\u00f4ng ra d\u1eef li\u1ec7u, b\u1eb1ng 0. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ng\u01b0\u1eddi s\u1eed d\u1ee5ng s\u1ebd v\u00e0o <strong>T\u1ed5ng h\u1ee3p<\/strong>\/<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\/<strong>Th\u00eam<\/strong> \u0111\u1ec3 t\u1ef1 h\u1ea1ch to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/li>\n<\/ul>\n<\/li>\n<li><strong>T\u1edd khai \u0111\u00e3 n\u1ed9p:<\/strong> d\u00f9ng \u0111\u1ec3 theo d\u00f5i \u0111\u01b0\u1ee3c tr\u1ea1ng th\u00e1i n\u1ed9p t\u1edd khai ngay tr\u00ean ph\u1ea7n m\u1ec1m MISA SME.NET sau khi <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_nop_bctc_cho_co_quan_thue\/#nop-bctc-truc-tiep-tu-phan-mem-misa-sme-net-qua-mtax\" target=\"_blank\" rel=\"noopener\">n\u1ed9p t\u1edd khai qua c\u1ed5ng MISA mTax<\/a>.\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ee9c n\u0103ng n\u00e0y ch\u1ec9 d\u00f9ng khi \u0111\u01a1n v\u1ecb <strong>c\u00f3 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 MISA mTax<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Gi\u1ea5y n\u1ed9p ti\u1ec1n:<\/strong> d\u00f9ng \u0111\u1ec3 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n m\u1ec1m MISA SME qua d\u1ecbch v\u1ee5 MISA mTax, \u0111\u1ea3m b\u1ea3o thao t\u00e1c nhanh ch\u00f3ng, an to\u00e0n v\u00e0 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ee9c n\u0103ng n\u00e0y ch\u1ec9 d\u00f9ng khi \u0111\u01a1n v\u1ecb <strong>c\u00f3 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 MISA mTax<\/strong>.<\/li>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh <strong>Kh\u00f4ng \u0111\u00e1p \u1ee9ng<\/strong> n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 thu\u1ebf li\u00ean quan \u0111\u1ebfn h\u00e0ng nh\u1eadp kh\u1ea9u. N\u1ebfu tr\u00ean ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi c\u00f3 d\u00f2ng thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u th\u00ec d\u00f2ng thu\u1ebf n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y sang <strong>Gi\u1ea5y n\u1ed9p ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":187,"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-65801","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/65801","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\/187"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=65801"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/65801\/revisions"}],"predecessor-version":[{"id":70653,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/65801\/revisions\/70653"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=65801"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=65801"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=65801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}