{"id":19451,"date":"2022-03-03T17:22:54","date_gmt":"2022-03-03T10:22:54","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19451"},"modified":"2025-12-11T23:47:02","modified_gmt":"2025-12-11T16:47:02","slug":"nop-thue-gtgt-tncn-bang-tien-mat","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/nop-thue-gtgt-tncn-bang-tien-mat\/","title":{"rendered":"N\u1ed9p thu\u1ebf GTGT, TNCN b\u1eb1ng ti\u1ec1n m\u1eb7t"},"content":{"rendered":"<p>&nbsp;<\/p>\n<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<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 n\u1ed9p thu\u1ebf GTGT, TNCN b\u1eb1ng ti\u1ec1n m\u1eb7t tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong><\/p>\n<ul>\n<li>Tr\u00ecnh t\u1ef1 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT, TNCN b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, ch\u1ee7 h\u1ed9 kinh doanh<\/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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 n\u1ed9p: thu\u1ebf GTGT, thu\u1ebf TNCN th\u01b0\u1eddng ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n<ul>\n<li>C\u0103n c\u1ee9 v\u00e0o T\u1edd khai thu\u1ebf GTGT, TNCN, k\u1ebf to\u00e1n\u00a0 y\u00eau c\u1ea7u chi ti\u1ec1n n\u1ed9p thu\u1ebf.<\/li>\n<li>K\u1ebf to\u00e1n l\u1eadp Phi\u1ebfu chi, sau \u0111\u00f3 chuy\u1ec3n cho ch\u1ee7 h\u1ed9 kinh doanh k\u00fd duy\u1ec7t.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 ghi s\u1ed5 qu\u1ef9<\/li>\n<li>Th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\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><b>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Nghi\u1ec7p v\u1ee5 <strong>N\u1ed9p thu\u1ebf GTGT, TNDN b\u1eb1ng ti\u1ec1n m\u1eb7t<\/strong> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0 sau.<\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t<\/strong> tab <strong>Thu, chi ti\u1ec1n<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Chi ti\u1ec1n<\/strong>. (Ho\u1eb7c ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam \u2192 N\u1ed9p thu\u1ebf<\/strong> trong tab<strong> Chi ti\u1ec1n<\/strong>)<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2022\/03\/tm_6.png\" alt=\"\" width=\"1414\" height=\"518\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Ch\u1ecdn lo\u1ea1i phi\u1ebfu chi l\u00e0 <strong>N\u1ed9p thu\u1ebf GTGT, TNDN<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb, sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><em>\u00a0Ngo\u00e0i ra \u0111\u1ec3 in phi\u1ebfu chi, Anh\/Ch\u1ecb ch\u1ecdn ch\u1ee9c n\u0103ng In tr\u00ean thanh c\u00f4ng c\u1ee5 ch\u1ecdn m\u1eabu phi\u1ebfu chi c\u1ea7n in<\/em><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3478],"ht-kb-tag":[],"class_list":["post-19451","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cac-nghiep-vu-co-ban-cho-che-do-ke-toan-hkd"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19451","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=19451"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19451\/revisions"}],"predecessor-version":[{"id":51915,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19451\/revisions\/51915"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19451"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19451"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}