{"id":19244,"date":"2022-02-16T17:35:26","date_gmt":"2022-02-16T10:35:26","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19244"},"modified":"2025-12-10T11:13:49","modified_gmt":"2025-12-10T04:13:49","slug":"bo-sung-to-khai-thue-gtgt-truc-tiep-tren-doanh-thu-04-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-truc-tiep-tren-doanh-thu-04-gtgt-theo-thong-tu-80-2021-tt-btc\/","title":{"rendered":"B\u1ed5 sung t\u1edd khai Thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (04\/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 tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (04\/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 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh m\u1edbi v\u00e0 c\u1eadp nh\u1eadt m\u1eabu bi\u1ec3u ch\u00ednh x\u00e1c.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m th\u00f4ng tin v\u1ec1 vi\u1ec7c b\u1ed5 sung t\u1edd khai, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 c\u1eadp nh\u1eadt c\u00e1c m\u1eabu bi\u1ec3u, ph\u1ee5 l\u1ee5c theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/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 tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu 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 tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (04\/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 tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (04\/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 c\u00e1c m\u1eabu bi\u1ec3u, ph\u1ee5 l\u1ee5c 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\/5-2.jpg\"><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2022\/02\/5-2.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>: T\u1ea1i ph\u00e2n h\u1ec7 <strong>Thu\u1ebf\\ Khai thu\u1ebf<\/strong>, nh\u1ea5n\u00a0<strong>L\u1eadp t\u1edd khai<\/strong>\u00a0v\u00e0 ch\u1ecdn\u00a0<strong>T\u1edd khai thu\u1ebf GTGT TT tr\u00ean doanh thu (04\/GTGT)<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24172\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/PPTT_1.png\" sizes=\"(max-width: 1262px) 100vw, 1262px\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/PPTT_1.png 1262w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_1-768x277.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_1-50x18.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_1-60x22.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_1-100x36.png 100w\" alt=\"\" width=\"1262\" height=\"455\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: T\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00e8m theo.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24174\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/PPTT_3.png\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/PPTT_3.png 1000w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_3-768x409.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_3-50x27.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_3-60x32.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_3-100x53.png 100w\" alt=\"\" width=\"1000\" height=\"532\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>, xu\u1ea5t hi\u1ec7n giao di\u1ec7n chi ti\u1ebft t\u1edd khai thu\u1ebf GTGT d\u00e0nh cho ng\u01b0\u1eddi t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/p>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u l\u00ean b\u1ea3ng k\u00ea v\u00e0 t\u1edd khai. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ef1 th\u00eam d\u00f2ng ho\u1eb7c x\u00f3a d\u00f2ng tr\u00ean B\u1ea3ng k\u00ea<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24175\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/PPTT_4.png\" sizes=\"auto, (max-width: 1474px) 100vw, 1474px\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/PPTT_4.png 1474w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_4-768x509.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_4-50x33.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_4-60x40.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/PPTT_4-100x66.png 100w\" alt=\"\" width=\"1474\" height=\"976\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 nh\u1ea5n <strong>C\u1ea5t\u00a0<\/strong>t\u1edd khai. T\u1ea1i \u0111\u00e2y, k\u1ebf to\u00e1n in b\u00e1o c\u00e1o \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf<\/p>\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-19244","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\/19244","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=19244"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19244\/revisions"}],"predecessor-version":[{"id":49689,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19244\/revisions\/49689"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19244"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19244"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}