{"id":19235,"date":"2022-02-16T16:43:00","date_gmt":"2022-02-16T09:43:00","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19235"},"modified":"2025-12-16T14:46:30","modified_gmt":"2025-12-16T07:46:30","slug":"bo-sung-to-khai-thue-gtgt-danh-cho-du-an-dau-tu-02-gtgt-theo-thong-tu-80-2021-tt-btc","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/bo-sung-to-khai-thue-gtgt-danh-cho-du-an-dau-tu-02-gtgt-theo-thong-tu-80-2021-tt-btc\/","title":{"rendered":"B\u1ed5 sung t\u1edd khai Thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT) theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch<\/strong>: B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT) theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp t\u1edd khai thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m th\u00f4ng tin v\u1ec1 vi\u1ec7c c\u1eadp nh\u1eadt t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chi ti\u1ebft v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng v\u00e0 h\u00ecnh \u1ea3nh minh h\u1ecda giao di\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho ng\u01b0\u1eddi d\u00f9ng l\u1eadp t\u1edd khai thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ng\u00e0y 01\/01\/2022 tr\u1edf \u0111i tr\u00ean c\u00e1c phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/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><b>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>B\u1ed5 sung t\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT) theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/li>\n<li>C\u1ee5 th\u1ec3, khi ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf GTGT d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT) c\u00f3 <strong>k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb ng\u00e0y 01\/01\/2022 tr\u1edf \u0111i<\/strong> <strong>th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb Th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng l\u00e0 TT80\/2021\/TT-BTC<\/strong> v\u00e0 c\u1eadp nh\u1eadt theo m\u1eabu c\u1ee7a Th\u00f4ng t\u01b0 80\/2021\/TT-BTC:<\/li>\n<\/ul>\n<p><a href=\"\/wp-content\/uploads\/2022\/02\/2-7.jpg\"><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2022\/02\/2-7.jpg\" alt=\"\" width=\"1662\" height=\"908\" \/><\/a><\/p>\n<p><strong>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>. V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Thu\u1ebf<\/strong>, Tab<strong>\u00a0Khai thu\u1ebf<\/strong>, ch\u1ecdn m\u0169i t\u00ean tr\u1ecf xu\u1ed1ng \u23f7b\u00ean c\u1ea1ch ch\u1ee9c n\u0103ng\u00a0<strong>L\u1eadp t\u1edd khai<\/strong>, Ch\u1ecdn\u00a0<strong>L\u1eadp t\u1edd khai<\/strong>\u00a0<strong>T\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/DADT_1.png\" alt=\"\" width=\"1252\" height=\"458\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>. Thi\u1ebft l\u1eadp k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/DADT_2.png\" alt=\"\" width=\"1257\" height=\"606\" \/><\/p>\n<p><strong><em>L\u01b0u \u00fd<\/em><\/strong><em>: T\u00edch ch\u1ecdn s\u1ed1 b\u1ea3ng k\u00ea t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>. T\u1ea1i tab\u00a0<strong>PL01-2\/GTGT<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 ng\u00e0y &lt; ho\u1eb7c = ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<ul>\n<li>Ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n: c\u00f3 ch\u1ecdn nh\u00f3m HHDV l\u00e0 nh\u00f3m 3, ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea l\u00ean b\u1ea3ng k\u00ea c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0 c\u00f3 \u0111\u1ee7 th\u00f4ng tin s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd<\/strong>:<\/em><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, K\u1ebf to\u00e1n c\u1ea7n t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o tr\u00ean tab\u00a0<strong>PL01-2\/GTGT<\/strong>\u00a0l\u00e0 c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0o \u0111\u1ec3 khai b\u00e1o v\u00e0o c\u00e1c b\u1ea3ng k\u00ea t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>Nh\u1ea5n v\u00e0o \u0111\u01b0\u1eddng link\u00a0<strong>B\u1ea5m v\u00e0o \u0111\u00e2y \u0111\u1ec3 xem chi ti\u1ebft<\/strong>, \u0111\u1ec3 xem danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea do thi\u1ebfu th\u00f4ng tin v\u1ec1 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n. Xem chi ti\u1ebft\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac_tien_ich_khi_lap_to_khai\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>C\u00f3 th\u1ec3 b\u1ecf b\u1edbt c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0<strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>\u00a0v\u00e0 b\u1ecf t\u00edch ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea. Xem chi ti\u1ebft\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac_tien_ich_khi_lap_to_khai\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4<\/strong>. T\u1ea1i tab\u00a0<strong>T\u1edd khai<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai, ri\u00eang c\u00e1c ch\u1ec9 ti\u00eau sau c\u1ea7n t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 nh\u1eadp tay v\u00e0o t\u1edd khai:<\/p>\n<ul>\n<li>Ch\u1ec9 ti\u00eau [21a]: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u1eadn b\u00e0n giao t\u1eeb ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/li>\n<li>Ch\u1ec9 ti\u00eau 24, 25: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng.<\/li>\n<li>Ch\u1ec9 ti\u00eau 26, 27: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/li>\n<li>Ch\u1ec9 ti\u00eau 28a: Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng) b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li>Ch\u1ec9 ti\u00eau 30: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/li>\n<li>Ch\u1ec9 ti\u00eau 31: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong k\u1ef3.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5<\/strong>. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/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><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><em>C\u00f3 th\u1ec3 b\u1ed5 sung th\u00eam c\u00e1c ph\u1ee5 l\u1ee5c ngay t\u1ea1i giao di\u1ec7n l\u1eadp t\u1edd khai b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0<strong>Th\u00eam ph\u1ee5 l\u1ee5c<\/strong>.<\/em><\/li>\n<li><em>L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u ban \u0111\u1ea7u ch\u01b0a ch\u1ec9nh s\u1eeda b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <strong>L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/strong>.<\/em><\/li>\n<\/ul>\n<\/div><\/div> <\/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":[3476],"ht-kb-tag":[],"class_list":["post-19235","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r28"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19235","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=19235"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19235\/revisions"}],"predecessor-version":[{"id":54041,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19235\/revisions\/54041"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19235"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19235"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}