{"id":873,"date":"2019-12-25T17:47:40","date_gmt":"2019-12-25T17:47:40","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=873"},"modified":"2025-10-30T14:47:08","modified_gmt":"2025-10-30T07:47:08","slug":"thue_gtgt_truc_tiep_tren_gtgt_03_gtgt","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/thue_gtgt_truc_tiep_tren_gtgt_03_gtgt\/","title":{"rendered":"Thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (03\/GTGT)"},"content":{"rendered":"<p style=\"margin: 0px; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: left;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Xem phim h\u01b0\u1edbng d\u1eabn:<\/span><\/strong><\/span><\/p>\n<blockquote style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial;\">\n<p style=\"margin: 0px; padding: 0px;\"><span style=\"font-size: 12pt;\"><iframe loading=\"lazy\" src=\"\/\/player.vimeo.com\/video\/606377412?title=0&amp;amp;byline=0\" width=\"860\" height=\"482\" allowfullscreen=\"allowfullscreen\"><\/iframe><br \/>\n<\/span><\/p>\n<\/blockquote>\n<p style=\"margin: 0px; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-decoration-style: initial; text-decoration-color: initial; text-align: left;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">T\u1ea3i phim h\u01b0\u1edbng d\u1eabn: <a style=\"text-decoration: none; color: #2495d2;\" href=\"https:\/\/vimeo.com\/606377412\" target=\"_blank\" rel=\"noopener noreferrer\">T\u1ea1i \u0111\u00e2y <\/a><\/span><\/strong><span style=\"color: black;\">(<a style=\"text-decoration: none; color: #2495d2;\" href=\"xem_va_tai_phim_huong_dan\">Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim<\/a>)<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<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>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm t\u1ed5ng th\u1ec3 quy tr\u00ecnh h\u1ea1ch to\u00e1n, l\u1eadp t\u1edd khai v\u00e0 x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (m\u1eabu 03\/GTGT), \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd. Vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh n\u00e0y gi\u00fap k\u00ea khai thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 mua, b\u00e1n, x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m: h\u1ea1ch to\u00e1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 b\u1ed5 sung<\/li>\n<li>L\u01b0u \u00fd khi khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean GTGT<\/p>\n<p><strong>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong>:<\/p>\n<p style=\"margin: 1.5pt 0in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">T\u1eadp h\u1ee3p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o d\u00f9ng cho mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra t\u01b0\u01a1ng \u1ee9ng nh\u01b0: <\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb mua v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd kh\u00f4ng qua kho.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Phi\u1ebfu xu\u1ea5t kho b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">T\u1eadp h\u1ee3p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd nh\u01b0:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">H\u00f3a \u0111\u01a1n b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng ch\u1ebf t\u00e1c, c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">H\u00f3a \u0111\u01a1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n (c\u1ee7a h\u00f3a \u0111\u01a1n b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd).<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">L\u00e2\u0323p t\u01a1\u0300 khai thu\u1ebf GTGT tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean 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. \u0110\u1ecbnh kho\u1ea3n <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">H\u1ea1ch to\u00e1n khi mua ha\u0300ng<\/span><\/li>\n<\/ul>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.5in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 152, 156, 632&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (Gia\u0301 tri\u0323 bao g\u00f4\u0300m ca\u0309 thu\u00ea\u0301 GTGT)<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.5in; text-align: justify; padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 c\u00e1c TK 111, 112, 331&#8230; T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Ha\u0323ch toa\u0301n khi ba\u0301n ha\u0300ng<\/span><\/li>\n<\/ul>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.5in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 111, 112, 131&#8230;\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 511, 512&#8230;<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">Cu\u1ed1i th\u00e1ng, k\u1ebf to\u00e1n t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT pha\u0309i n\u00f4\u0323p trong k\u1ef3<\/span><\/li>\n<\/ul>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.5in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 511 <\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 33311\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT pha\u0309i n\u00f4\u0323p<\/span><\/p>\n<p>&nbsp;<\/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>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/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>\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<h4><strong>3.1 L\u1eadp ch\u1ee9ng t\u1eeb mua, b\u00e1n h\u00e0ng<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ee9ng t\u1eeb mua h\u00e0ng\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">V\u00ed d\u1ee5: Mua v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd chuy\u1ec3n th\u1eb3ng cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_GTGT01.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">V\u00ed d\u1ee5: B\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size90\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/thue_GTGT_truc_tiep_tren_GTGT02.png&quot;\" alt=\"\" \/> <\/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><\/span><\/p>\n<h4><strong>3.2 L\u1eadp t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng (03\/GTGT)<\/strong><\/h4>\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>\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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 1: L\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <\/span><strong><span style=\"color: #000000;\">Thu\u1ebf, <\/span><\/strong><span style=\"color: #000000;\">nh\u1ea5n <\/span><strong><span style=\"color: #000000;\">Th\u00eam <\/span><\/strong><span style=\"color: #000000;\">v\u00e0 c<\/span><\/span><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">h\u1ecdn: <\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\"><strong>TT80-<\/strong><\/span><strong><span style=\"color: #000000;\">T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (03\/GTGT)<\/span><\/strong><span style=\"color: #000000;\"> (M\u1eabu t\u1edd khai theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a>\u00a0\u2013 \u00c1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2022 tr\u1edf \u0111i) <\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">Ho\u1eb7c <\/span><strong><span style=\"color: #000000;\">TT119-T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (03\/GTGT) <\/span><\/strong><span style=\"color: #000000;\">(M\u1eabu t\u1edd khai theo\u00a0<\/span><span style=\"color: #000000;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-119-2014-TT-BTC-sua-doi-cac-thong-tu-de-cai-cach-don-gian-thu-tuc-hanh-chinh-ve-thue-246608.aspx\" target=\"_blank\" rel=\"noopener\">th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a>).<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">B\u01b0\u1edbc 2: Ch\u1ecdn <\/span><strong><span style=\"color: #000000;\">K\u1ef3 t\u00ednh thu\u1ebf<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">B\u01b0\u1edbc 3: Nh\u1ea5n <\/span><strong><span style=\"color: #000000;\">\u0110\u1ed3ng \u00fd<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23199\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_1.png\" alt=\"\" width=\"990\" height=\"491\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_1.png 990w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_1-700x347.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_1-800x397.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_1-768x381.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_1-50x25.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_1-60x30.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_1-100x50.png 100w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">B\u01b0\u1edbc 4: T\u1ea1i giao di\u1ec7n<\/span><strong><span style=\"color: #000000;\"> T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng <\/span><\/strong><span style=\"color: #000000;\">nh\u1ea5n<\/span><strong><span style=\"color: #000000;\"> Ch\u1ecdn CT doanh thu: <\/span><\/strong><\/span>Giao di\u1ec7n <strong style=\"color: black; font-size: 12pt; text-align: justify; font-family: inherit;\">Ch\u1ecdn ch\u1ee9ng t\u1eeb doanh thu <\/strong><span style=\"color: black; font-size: 12pt; text-align: justify; font-family: inherit;\">s\u1ebd l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea l\u00ean t\u1edd khai kh\u00e1c (T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb, t\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu) bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: black;\">H\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/span><\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">H\u00f3a \u0111\u01a1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n <\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000; font-size: 12pt;\">B\u01b0\u1edbc 5: B\u1ecf t\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh doanh thu b\u00e1n v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23200\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_3.png\" alt=\"\" width=\"1202\" height=\"895\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_3.png 1202w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_3-700x521.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_3-800x596.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_3-768x572.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_3-50x37.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_3-60x45.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_3-100x74.png 100w\" sizes=\"auto, (max-width: 1202px) 100vw, 1202px\" \/><\/span><\/p>\n<p><span style=\"color: #000000; font-size: 12pt;\">B\u01b0\u1edbc 6: T\u1ea1i giao di\u1ec7n <strong>T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng <\/strong>nh\u1ea5n <strong>Ch\u1ecdn CT gi\u00e1 v\u1ed1n: <\/strong><\/span>Giao di\u1ec7n <strong style=\"color: black; font-size: 12pt; text-align: justify; font-family: inherit;\">Ch\u1ecdn ch\u1ee9ng t\u1eeb gi\u00e1 v\u1ed1n<\/strong><span style=\"color: black; font-size: 12pt; text-align: justify; font-family: inherit;\"> s\u1ebd l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n nh\u01b0: ch\u1ee9ng t\u1eeb mua h\u00e0ng kh\u00f4ng qua kho chuy\u1ec3n th\u1eb3ng cho kh\u00e1ch h\u00e0ng, phi\u1ebfu xu\u1ea5t kho b\u00e1n h\u00e0ng. Thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea l\u00ean t\u1edd khai kh\u00e1c (T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb, t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, t\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu).<\/span><\/p>\n<p><span style=\"color: #000000; font-size: 12pt;\">B\u01b0\u1edbc 8: B\u1ecf t\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n c\u1ee7a v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd mua v\u00e0o d\u00f9ng cho mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd b\u00e1n ra t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23211\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_4-1.png\" alt=\"\" width=\"1214\" height=\"852\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_4-1.png 1214w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_4-1-700x491.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_4-1-800x561.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_4-1-768x539.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_4-1-50x35.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_4-1-60x42.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_4-1-100x70.png 100w\" sizes=\"auto, (max-width: 1214px) 100vw, 1214px\" \/><\/span><\/p>\n<p><span style=\"color: #000000; font-size: 12pt;\">B\u01b0\u1edbc 9: Nh\u1ea5n <strong>C\u1ea5t <\/strong>\u0111\u1ec3 l\u01b0u t\u1edd khai.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23205\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_5.png\" alt=\"\" width=\"874\" height=\"686\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_5.png 874w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_5-700x549.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_5-800x628.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_5-768x603.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_5-50x39.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_5-60x47.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_5-100x78.png 100w\" sizes=\"auto, (max-width: 874px) 100vw, 874px\" \/> \u00a0<\/span><\/p>\n<\/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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 2: L\u1eadp t\u1edd khai b\u1ed5 sung <\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000; font-size: 12pt;\"><span style=\"color: black;\">B\u01b0\u1edbc 1: V\u00e0o ph\u00e2n h\u1ec7 <\/span><strong><span style=\"color: black;\">Thu\u1ebf, <\/span><\/strong><span style=\"color: black;\">c<\/span><\/span><span style=\"color: #000000; font-size: 12pt;\"><span style=\"color: black;\">h\u1ecdn<\/span><strong><span style=\"color: black;\"> T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (03\/GTGT).<\/span><\/strong><\/span><\/p>\n<p><span style=\"color: #000000; font-size: 12pt;\"><span style=\"color: black;\">B\u01b0\u1edbc 2: Ch\u1ecdn <\/span><strong><span style=\"color: black;\">K\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/strong><\/span><\/p>\n<p><span style=\"color: #000000; font-size: 12pt;\"><span style=\"color: black;\">B\u01b0\u1edbc 3: T\u1ea1i <\/span><strong><span style=\"color: black;\">Ng\u00e0y l\u1eadp KHBS,<\/span><\/strong><span style=\"color: black;\"> nh\u1eadp ng\u00e0y l\u1eadp t\u1edd khai b\u1ed5 sung.<\/span><\/span><\/p>\n<p><span style=\"color: #000000; font-size: 12pt;\"><span style=\"color: black;\">B\u01b0\u1edbc 4: Nh\u1ea5n <\/span><strong><span style=\"color: black;\">\u0110\u1ed3ng \u00fd.<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23207\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_6.png\" alt=\"\" width=\"1061\" height=\"505\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_6.png 1061w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_6-700x333.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_6-800x381.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_6-768x366.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_6-50x24.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_6-60x29.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/thue-GTGT-TT-GTGT_6-100x48.png 100w\" sizes=\"auto, (max-width: 1061px) 100vw, 1061px\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 5: Nh\u1eadp l\u1ea1i c\u00e1c gi\u00e1 tr\u1ecb k\u00ea khai \u0111\u00fang v\u00e0o t\u1edd khai b\u1ed5 sung.<\/span><\/p>\n<p><span style=\"color: #000000; font-size: 12pt;\"><span style=\"color: black;\">B\u01b0\u1edbc 6: Nh\u1ea5n <\/span><strong><span style=\"color: black;\">T\u1ed5ng h\u1ee3p KHBS.<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23524\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/Thue-GTGT_1.png\" alt=\"\" width=\"877\" height=\"684\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_1.png 877w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_1-700x546.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_1-800x624.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_1-768x599.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_1-50x39.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_1-60x47.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_1-100x78.png 100w\" sizes=\"auto, (max-width: 877px) 100vw, 877px\" \/><\/span><\/p>\n<p>B\u01b0\u1edbc 7: Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00ean m\u1eabu:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tab\u00a0<strong>01\/KHBS<\/strong>: T\u1edd khai b\u1ed5 sung<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23528\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/Thue-GTGT_2.png\" alt=\"\" width=\"1218\" height=\"844\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_2.png 1218w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_2-700x485.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_2-800x554.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_2-768x532.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_2-50x35.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_2-60x42.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_2-100x69.png 100w\" sizes=\"auto, (max-width: 1218px) 100vw, 1218px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Tab\u00a0<strong>01-1\/KHBS<\/strong>: B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23527\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/Thue-GTGT_3.png\" alt=\"\" width=\"1144\" height=\"786\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_3.png 1144w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_3-700x481.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_3-800x550.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_3-768x528.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_3-50x34.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_3-60x41.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/Thue-GTGT_3-100x69.png 100w\" sizes=\"auto, (max-width: 1144px) 100vw, 1144px\" \/><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">B\u01b0\u1edbc 8: Nh\u1ea5n <strong>C\u1ea5t <\/strong>\u0111\u1ec3 l\u01b0u t\u1edd khai.<\/span><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf (kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n), NNT ch\u1ec9 ph\u1ea3i n\u1ed9p\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/em>, kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS.<\/em><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p NNT ph\u00e1t hi\u1ec7n H\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 sai s\u00f3t, v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf cho H\u1ed3 s\u01a1 khai thu\u1ebf n\u00e0y, th\u00ec NNT khai b\u1ed5 sung b\u1eb1ng c\u00e1ch:\n<ul style=\"list-style-type: disc;\">\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/li>\n<li>Kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS.<\/em>\u00a0(Do NNT kh\u00f4ng ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a CQT n\u00ean CQT s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh g\u1eedi cho NNT).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: T\u1ea3i phim h\u01b0\u1edbng d\u1eabn: T\u1ea1i \u0111\u00e2y (Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim) &nbsp;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-873","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/873","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=873"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/873\/revisions"}],"predecessor-version":[{"id":48911,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/873\/revisions\/48911"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=873"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=873"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}