{"id":16795,"date":"2021-09-22T11:34:04","date_gmt":"2021-09-22T04:34:04","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16795"},"modified":"2025-12-05T16:00:05","modified_gmt":"2025-12-05T09:00:05","slug":"lam-the-nao-de-lay-len-duoc-so-lieu-cua-chi-tieu-32a-hang-hoa-dich-vu-ban-ra-khong-tinh-thue","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-lay-len-duoc-so-lieu-cua-chi-tieu-32a-hang-hoa-dich-vu-ban-ra-khong-tinh-thue\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1ea5y l\u00ean \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau [32a] \u201cH\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf\u201d?"},"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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u cho ch\u1ec9 ti\u00eau [32a] \u2013 H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf khi l\u1eadp T\u1edd khai thu\u1ebf GTGT, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u00ea khai ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra ch\u1ee9ng t\u1eeb, c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u00e1p \u1ee9ng v\u00e0 thao t\u00e1c l\u1eadp t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 h\u1ed7 tr\u1ee3 ch\u1ee9c n\u0103ng n\u00e0y.<\/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<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 l\u1ea5y l\u00ean \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau <strong>[32a] \u2013 H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf <\/strong>khi l\u1eadp T\u1edd khai thu\u1ebf GTGT, c\u1ea7n th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> <strong>Ki\u1ec3m tra ch\u1ee9ng t\u1eeb<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau <strong>[32a] \u2013 H\u00e0ng h\u00f3a d\u1ecbch b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf <span style=\"color: #000000;\">c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 4 \u0111i\u1ec1u ki\u1ec7n<\/span><\/strong> sau \u0111\u00e2y:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\"><em><span style=\"color: #000000;\"><strong>\u0110i\u1ec1u ki\u1ec7n 1:<\/strong><\/span><\/em>\u00a0 C\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u1eb1ng 0<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"color: #000000;\"><strong>\u0110i\u1ec1u ki\u1ec7n 2:<\/strong><\/span><\/em> \u0110\u01b0\u1ee3c t\u00edch ch\u1ecdn v\u00e0o \u00f4 HH kh\u00f4ng TH tr\u00ean t\u1edd khai GTGT \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc; Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n. (\u0110\u1ec3 hi\u1ec3n th\u1ecb c\u1ed9t HH kh\u00f4ng TH tr\u00ean t\u1edd khai GTGT, t\u1ea1i giao di\u1ec7n ch\u1ee9ng t\u1eeb v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng \u2699\ufe0f t\u00f9y ch\u1ec9nh giao di\u1ec7n, t\u00edch ch\u1ecdn hi\u1ec3n th\u1ecb)<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"color: #000000;\"><strong>\u0110i\u1ec1u ki\u1ec7n 3: <\/strong><\/span><\/em>C\u00f3 \u0111\u1ee7 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n ph\u1ea3i thu\u1ed9c k\u1ef3 k\u00ea khai thu\u1ebf<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-16797\" src=\"\/wp-content\/uploads\/2021\/09\/HH-ko-len-to-khai-thue.png\" alt=\"\" width=\"1906\" height=\"817\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/HH-ko-len-to-khai-thue.png 1906w, \/accounting\/wp-content\/uploads\/2021\/09\/HH-ko-len-to-khai-thue-1600x686.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/HH-ko-len-to-khai-thue-768x329.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/HH-ko-len-to-khai-thue-50x21.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/HH-ko-len-to-khai-thue-1536x658.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/HH-ko-len-to-khai-thue-60x26.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/HH-ko-len-to-khai-thue-100x43.png 100w\" sizes=\"(max-width: 1906px) 100vw, 1906px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><em><strong>\u0110i\u1ec1u ki\u1ec7n 4:<\/strong><\/em><\/span> \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb\u00a0<b>H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i <\/b>th\u00ec b\u1ecf tr\u1ed1ng th\u00f4ng tin<strong> nh\u00f3m HHDV mua v\u00e0o<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-16799\" src=\"\/wp-content\/uploads\/2021\/09\/BTL-de-trong-nhom-HHDV.png\" alt=\"\" width=\"1910\" height=\"758\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/BTL-de-trong-nhom-HHDV.png 1910w, \/accounting\/wp-content\/uploads\/2021\/09\/BTL-de-trong-nhom-HHDV-1600x635.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/BTL-de-trong-nhom-HHDV-768x305.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/BTL-de-trong-nhom-HHDV-50x20.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/BTL-de-trong-nhom-HHDV-1536x610.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/BTL-de-trong-nhom-HHDV-60x24.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/BTL-de-trong-nhom-HHDV-100x40.png 100w\" sizes=\"(max-width: 1910px) 100vw, 1910px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> <strong>L\u1eadp T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb<\/strong><\/p>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd m\u1eb7c \u0111\u1ecbnh t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb th\u1ecfa m\u00e3n 4 \u0111i\u1ec1u ki\u1ec7n tr\u00ean l\u00ean ch\u1ec9 ti\u00eau [32a] tr\u00ean b\u1ea3ng k\u00ea thu\u1ebf.<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"size-full wp-image-30637 aligncenter\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/32-a-1600x748-1.png\" alt=\"\" width=\"1600\" height=\"748\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/32-a-1600x748-1.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/32-a-1600x748-1-768x359.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/32-a-1600x748-1-50x23.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/32-a-1600x748-1-1536x718.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/32-a-1600x748-1-60x28.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/32-a-1600x748-1-100x47.png 100w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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<h3>3. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ec3 ki\u1ec3m tra ho\u1eb7c ch\u1ecdn l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf, tr\u00ean t\u1edd khai ch\u1ecdn\u00a0<b>Ch\u1ecdn CT kh\u00f4ng t\u00ednh thu\u1ebf<\/b> ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb giao di\u1ec7n Ch\u1ecdn ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf.<\/li>\n<li>T\u00edch ho\u1eb7c b\u1ecf t\u00edch c\u00e1c ch\u1ee9ng t\u1eeb c\u1ea7n l\u1ea5y s\u1ed1 li\u1ec7u, sau \u0111\u00f3 nh\u1ea5n<b>\u00a0\u0110\u1ed3ng \u00fd\u00a0<\/b>\u0111\u1ec3 c\u1eadp nh\u1eadt l\u1ea1i d\u1eef li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau [32a] c\u1ee7a t\u1edd khai thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"size-full wp-image-30639 aligncenter\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/Chon-CT-khong-tinh-thue-1600x798-1.png\" alt=\"\" width=\"1600\" height=\"798\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/Chon-CT-khong-tinh-thue-1600x798-1.png 1600w, \/accounting\/wp-content\/uploads\/2021\/09\/Chon-CT-khong-tinh-thue-1600x798-1-768x383.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/Chon-CT-khong-tinh-thue-1600x798-1-50x25.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/Chon-CT-khong-tinh-thue-1600x798-1-1536x766.png 1536w, \/accounting\/wp-content\/uploads\/2021\/09\/Chon-CT-khong-tinh-thue-1600x798-1-60x30.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/Chon-CT-khong-tinh-thue-1600x798-1-100x50.png 100w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-16795","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=16795"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16795\/revisions"}],"predecessor-version":[{"id":44391,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16795\/revisions\/44391"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16795"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16795"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}