{"id":19638,"date":"2022-03-08T16:54:26","date_gmt":"2022-03-08T09:54:26","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19638"},"modified":"2025-12-11T15:17:34","modified_gmt":"2025-12-11T08:17:34","slug":"thiet-lap-nhom-nganh-nghe-tinh-thue-gtgt-tncn-hkd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-nhom-nganh-nghe-tinh-thue-gtgt-tncn-hkd\/","title":{"rendered":"Thi\u1ebft l\u1eadp nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, TNCN"},"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<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 c\u00e1ch thi\u1ebft l\u1eadp v\u00e0 s\u1eed d\u1ee5ng nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, TNCN khi l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng <strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ban h\u00e0nh theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC<\/strong><\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u vai tr\u00f2 c\u1ee7a nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, TNCN trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn tra c\u1ee9u v\u00e0 thi\u1ebft l\u1eadp nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, TNCN tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<li>Gi\u1ea3i th\u00edch nguy\u00ean t\u1eafc \u01b0u ti\u00ean l\u1ea5y th\u00f4ng tin nh\u00f3m ng\u00e0nh ngh\u1ec1 khi l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, ng\u01b0\u1eddi thi\u1ebft l\u1eadp danh m\u1ee5c thu\u1ebf <\/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>2. 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><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u1ea5t c\u1ea3 danh m\u1ee5c\\Thu\u1ebf\\Nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, TNCN<\/strong> \u0111\u1ec3 tra c\u1ee9u nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, TNCN t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/08\/tt88.png\" alt=\"\" width=\"1364\" height=\"876\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Ng\u01b0\u1eddi d\u00f9ng thi\u1ebft l\u1eadp nh\u00f3m ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, TNCN t\u1ea1i menu <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\Tu\u1ef3 ch\u1ecdn\\Tu\u1ef3 ch\u1ecdn chung\\Thu\u1ebf:<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/08\/2-8-1600x1517.png\" alt=\"\" width=\"1600\" height=\"1517\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3; <\/strong>Khi l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, th\u00f4ng tin t\u1ea1i c\u1ed9t <strong>Nh\u00f3m ng\u00e0nh ngh\u1ec1<\/strong> t\u00ednh thu\u1ebf GTGT, TNCN s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean l\u1ea5y theo thi\u1ebft l\u1eadp ng\u1ea7m \u0111\u1ecbnh tr\u00ean Danh m\u1ee5c VTHH. N\u1ebfu ng\u01b0\u1eddi d\u00f9ng kh\u00f4ng thi\u1ebft l\u1eadp th\u00f4ng tin tr\u00ean <strong>Danh m\u1ee5c VTHH<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y theo thi\u1ebft l\u1eadp tr\u00ean <strong>Tu\u1ef3 ch\u1ecdn chung<\/strong>.<\/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":[3478],"ht-kb-tag":[],"class_list":["post-19638","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\/19638","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=19638"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19638\/revisions"}],"predecessor-version":[{"id":51587,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19638\/revisions\/51587"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19638"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19638"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}