{"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&#038;p=1683"},"modified":"2026-03-11T08:31:51","modified_gmt":"2026-03-11T01:31:51","slug":"html_21030000","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/html_21030000\/","title":{"rendered":"Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT"},"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<p>1. T\u1ed5ng quan<\/p>\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 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<p><strong>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<p><strong>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<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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<div style=\"line-height: 200%; text-align: justify;\"><span style=\"font-size: 12pt;\">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<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn m\u0169i t\u00ean tr\u1ecf xu\u1ed1ng \u23f7b\u00ean c\u1ea1nh ch\u1ee9c n\u0103ng <strong>Kh\u00e1c<\/strong>,\u00a0 ch\u1ecdn\u00a0 <strong>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23656\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/KTT_1.png\" alt=\"\" width=\"1279\" height=\"453\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/KTT_1.png 1279w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_1-768x272.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_1-50x18.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_1-60x21.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_1-100x35.png 100w\" sizes=\"(max-width: 1279px) 100vw, 1279px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong><span style=\"font-size: 12pt;\">Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, sau \u0111\u00f3 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd.<\/strong><\/span><\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-23657 aligncenter\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/KTT_2.png\" alt=\"\" width=\"399\" height=\"282\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/KTT_2.png 399w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_2-50x35.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_2-60x42.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_2-100x71.png 100w\" sizes=\"(max-width: 399px) 100vw, 399px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:\u00a0<\/strong><span style=\"font-size: 12pt;\">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<p><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 4<\/strong>: Nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/span><img decoding=\"async\" class=\"alignnone size-full wp-image-23658\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/KTT_3.png\" alt=\"\" width=\"1278\" height=\"548\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/KTT_3.png 1278w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_3-768x329.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_3-50x21.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_3-60x26.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/KTT_3-100x43.png 100w\" sizes=\"(max-width: 1278px) 100vw, 1278px\" \/><\/p>\n<p><em><strong>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":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1683","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=1683"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1683\/revisions"}],"predecessor-version":[{"id":57919,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1683\/revisions\/57919"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=1683"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=1683"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=1683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}