{"id":16816,"date":"2021-09-22T12:03:31","date_gmt":"2021-09-22T05:03:31","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=16816"},"modified":"2026-07-22T17:00:34","modified_gmt":"2026-07-22T10:00:34","slug":"lam-the-nao-de-lap-to-khai-thue-gtgt-cho-du-an-dau-tu-02-gtgt","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/lam-the-nao-de-lap-to-khai-thue-gtgt-cho-du-an-dau-tu-02-gtgt\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)?"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT), gi\u00fap th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh k\u00ea khai thu\u1ebf cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u01b0\u1edbc l\u1eadp t\u1edd khai thu\u1ebf GTGT (02\/GTGT).<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<\/div><\/div>\n

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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

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L\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT), th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

B\u01b0\u1edbc 1:<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 l\u00ean \u0111\u01b0\u1ee3c Ph\u1ee5 l\u1ee5c 01-2\/GTGT c\u1ee7a t\u1edd khai thu\u1ebf GTGT (02\/GTGT) nh\u01b0 sau: Tr\u00ean ch\u1ee9ng t\u1eeb ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o l\u00e0 nh\u00f3m 3<\/b>, c\u00f3 \u0111\u1ee7 th\u00f4ng tin\u00a0s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n<\/b>\u00a0v\u00e0\u00a0ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea khai\u00a0<\/b>l\u00ean tr\u00ean B\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf kh\u00e1c.<\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 2:<\/strong> L\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/p>\n

    \n
  • V\u00e0o ph\u00e2n h\u1ec7 Thu\u1ebf<\/strong>\\m\u1ee5c Khai thu\u1ebf<\/strong>\\\u1ea5n L\u1eadp t\u1edd khai<\/strong>, ch\u1ecdn T\u1edd khai thu\u1ebf d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/strong><\/li>\n<\/ul>\n

    \"\"<\/p>\n

      \n
    • T\u00edch ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf<\/b>\u00a0v\u00e0 c\u00e1c\u00a0Ph\u1ee5 l\u1ee5c<\/b>\u00a0k\u00ea khai<\/b> t\u01b0\u01a1ng \u1ee9ng<\/li>\n
    • Nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/b><\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Tr\u00ean giao di\u1ec7n t\u1edd khai, nh\u1ea5n v\u00e0o Ph\u1ee5 l\u1ee5c Pl 01-2\/GTGT, \u0111\u1ec3 ki\u1ec3m tra h\u00f3a \u0111\u01a1n ph\u00e1t sinh.<\/li>\n<\/ul>\n

        \"\"<\/p>\n<\/div><\/div>\n

        <\/span><\/p>\n

        3. L\u01b0u \u00fd<\/h3>\n

        <\/div>

        \n

        Tr\u01b0\u1eddng h\u1ee3p Anh\/Ch\u1ecb kh\u00f4ng t\u00ecm th\u1ea5y T\u1edd khai thu\u1ebf d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/strong> Anh\/Ch\u1ecb nh\u1ea5n v\u00e0o d\u1ea5u 3 ch\u1ea5m (…) <\/strong>ch\u1ecdn \u0110\u0103ng k\u00fd t\u1edd khai s\u1eed d\u1ee5ng. <\/strong>Sau \u0111\u00f3 t\u00edch ch\u1ecdn 02\/GTGT – T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 <\/strong>v\u00e0 nh\u1ea5n C\u1eadp nh\u1eadt.<\/strong><\/p>\n

        \"\"<\/p>\n

        \"\"<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"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-16816","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/16816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/112"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=16816"}],"version-history":[{"count":5,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/16816\/revisions"}],"predecessor-version":[{"id":79931,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/16816\/revisions\/79931"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=16816"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16816"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}