{"id":1683,"date":"2019-12-25T17:54:25","date_gmt":"2019-12-25T17:54:25","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=1683"},"modified":"2026-06-09T09:07:21","modified_gmt":"2026-06-09T02:07:21","slug":"html_21030000","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/html_21030000\/","title":{"rendered":"Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/p>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, gi\u00fap th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m c\u00e1c ph\u1ea7n: thao t\u00e1c v\u00e0o ph\u00e2n h\u1ec7 Thu\u1ebf, ch\u1ecdn ch\u1ee9c n\u0103ng Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, l\u1ef1a ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb tr\u00ean h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n li\u00ean quan.<\/p>\n<\/div><\/div>\n

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

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Cho ph\u00e9p l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT (\u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb)<\/span><\/div>\n

B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 Thu\u1ebf<\/strong>, ch\u1ecdn d\u1ea5u ba ch\u1ea5m (…),\u00a0ch\u1ecdn\u00a0 Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/strong><\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 2:\u00a0<\/strong>Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, sau \u0111\u00f3 nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/strong><\/span><\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 3:\u00a0<\/strong>H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong k\u1ef3 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

B\u01b0\u1edbc 4<\/strong>: Nh\u1ea5n L\u01b0u.\"\"<\/strong><\/span><\/p>\n

L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea7n ph\u1ea3i ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf GTGT.\u00a0<\/em><\/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":[2593],"ht-kb-tag":[],"class_list":["post-1683","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/1683","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\/115"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=1683"}],"version-history":[{"count":7,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/1683\/revisions"}],"predecessor-version":[{"id":62097,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/1683\/revisions\/62097"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=1683"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=1683"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=1683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}