{"id":26589,"date":"2023-06-29T15:03:29","date_gmt":"2023-06-29T08:03:29","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=26589"},"modified":"2023-07-04T15:44:12","modified_gmt":"2023-07-04T08:44:12","slug":"dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-moi-nam-2023-tren-misa-asp-ke-toan","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-chinh-sach-giam-thue-moi-nam-2023-tren-misa-asp-ke-toan\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf m\u1edbi n\u0103m 2023 tr\u00ean MISA ASP K\u1ebf to\u00e1n"},"content":{"rendered":"<header class=\"hkb-article__header\">\n<h1 class=\"hkb-article__title\"><strong style=\"font-size: 16px;\">I. N\u1ed8I DUNG NGH\u1eca QUY\u1ebeT<\/strong><\/h1>\n<\/header>\n<div class=\"hkb-article__content\">\n<p><strong>T\u1eeb phi\u00ean b\u1ea3n R38, <\/strong>ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 101\/2023\/QH15 trong n\u0103m 2023, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong>\u00a0 Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% (c\u00f2n 8%) tr\u1eeb c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1, kho\u1ea3n 1 c\u1ee7a Ngh\u1ecb quy\u1ebft.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (t\u1ef7 l\u1ec7 % tr\u00ean doanh thu):<\/strong>\u00a0gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT khi th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1, kho\u1ea3n 1 c\u1ee7a Ngh\u1ecb quy\u1ebft.<\/li>\n<li><strong>Th\u1eddi gian Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c:<\/strong>\u00a0T\u1eeb ng\u00e0y 01\/07\/2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2023.<\/li>\n<\/ul>\n<p><strong>II. \u0110\u00c1P \u1ee8NG TR\u00caN PH\u1ea6N M\u1ec0M<\/strong><\/p>\n<p><strong>1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-chung-tu-va-phat-hanh-hoa-don-dien-tu-dau-ra-tren-misa-asp-ke-toan\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra tr\u00ean MISA ASP K\u1ebf to\u00e1n<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-chung-tu-ban-hang-cho-hoa-don-lay-ve-tu-meinvoice-vn\/\" target=\"_blank\" rel=\"noopener\">Kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng MISA meInvoice \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, sau \u0111\u00f3 l\u1ea5y d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 MISA ASP K\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn doanh thu<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/khach-hang-su-dung-phan-mem-khac-de-phat-hanh-hoa-don-dien-tu-sau-do-lap-chung-tu-hach-toan-va-ghi-nhan-doanh-thu-tren-misa-asp-ke-toan\/\" target=\"_blank\" rel=\"noopener\">Kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m kh\u00e1c \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, sau \u0111\u00f3 l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn doanh thu tr\u00ean MISA ASP K\u1ebf to\u00e1n<\/a><\/li>\n<\/ul>\n<p><strong>2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-chung-tu-tu-hoa-don-dau-vao-theo-nghi-quyet-101-2023-qh15-lay-ve-tu-misa-meinvoice\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o l\u1ea5y v\u1ec1 t\u1eeb ph\u1ea7n m\u1ec1m MISA meInvoice \u2013 D\u1ecbch v\u1ee5 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/li>\n<li><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-chung-tu-mua-hang-nhan-kem-hoa-don-dau-vao-theo-nghi-quyet-101-2023-qh15\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o l\u1ea5y v\u1ec1 t\u1eeb c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>I. N\u1ed8I DUNG NGH\u1eca QUY\u1ebeT T\u1eeb phi\u00ean b\u1ea3n R38, ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 101\/2023\/QH15 trong n\u0103m 2023, c\u1ee5 th\u1ec3 nh\u01b0 sau: \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p&#8230;<\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2588],"ht-kb-tag":[],"class_list":["post-26589","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26589","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=26589"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26589\/revisions"}],"predecessor-version":[{"id":26629,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26589\/revisions\/26629"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=26589"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=26589"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=26589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}