{"id":26594,"date":"2023-07-03T10:44:38","date_gmt":"2023-07-03T03:44:38","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=26594"},"modified":"2025-12-19T15:55:38","modified_gmt":"2025-12-19T08:55:38","slug":"lap-chung-tu-va-phat-hanh-hoa-don-dien-tu-dau-ra-tren-misa-asp-ke-toan","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap-chung-tu-va-phat-hanh-hoa-don-dien-tu-dau-ra-tren-misa-asp-ke-toan\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb quy\u1ebft gi\u1ea3m thu\u1ebf 101\/2023\/QH15"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> nghi\u1ec7p v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15 tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT m\u1edbi nh\u1ea5t.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m h\u01b0\u1edbng d\u1eabn cho doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, c\u00f9ng c\u00e1c thao t\u00e1c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t, l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, ph\u00f9 h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n, thu\u1ebf GTGT.<\/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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><strong>2.1 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung thu\u1ebf su\u1ea5t 8% t\u1ea1i c\u1ed9t <strong><em>\u201cThu\u1ebf su\u1ea5t GTGT\u201d<\/em><\/strong> ho\u1eb7c <strong><em>\u201c% thu\u1ebf GTGT\u201d<\/em><\/strong> tr\u00ean giao di\u1ec7n chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Danh m\u1ee5c khai b\u00e1o chi ti\u1ebft v\u1eadt t\u01b0 h\u00e0ng h\u00f3a.<\/li>\n<li>Phi\u1ebfu chi\/\u1ee6y nhi\u1ec7m chi <em>(lo\u1ea1i <strong>Chi mua ngo\u00e0i c\u00f3 h\u00f3a \u0111\u01a1n<\/strong>)<\/em><\/li>\n<li>\u0110\u01a1n mua h\u00e0ng<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng mua h\u00e0ng<\/li>\n<li>Ch\u1ee9ng t\u1eeb mua h\u00e0ng\/mua d\u1ecbch v\u1ee5<\/li>\n<li>Ch\u1ee9ng t\u1eeb mua h\u00e0ng nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/li>\n<li>Nh\u1eadn h\u00f3a \u0111\u01a1n<\/li>\n<li>Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/li>\n<li>Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/li>\n<li>B\u00e1o gi\u00e1<\/li>\n<li>\u0110\u01a1n \u0111\u1eb7t h\u00e0ng<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng b\u00e1n<\/li>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/b\u00e1n d\u1ecbch v\u1ee5<\/li>\n<li>Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/li>\n<li>Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/li>\n<li>H\u00f3a \u0111\u01a1n\/H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c lo\u1ea1i Kh\u00e1c v\u00e0 lo\u1ea1i ng\u01b0\u1eddi d\u00f9ng t\u1ef1 th\u00eam<\/li>\n<li>Ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5 tr\u00ean giao di\u1ec7n Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng:<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-26615\" src=\"\/accounting\/wp-content\/uploads\/2023\/07\/1.png\" alt=\"\" width=\"1360\" height=\"791\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/07\/1.png 1360w, \/accounting\/wp-content\/uploads\/2023\/07\/1-768x447.png 768w, \/accounting\/wp-content\/uploads\/2023\/07\/1-50x29.png 50w, \/accounting\/wp-content\/uploads\/2023\/07\/1-60x35.png 60w, \/accounting\/wp-content\/uploads\/2023\/07\/1-100x58.png 100w\" sizes=\"(max-width: 1360px) 100vw, 1360px\" \/><\/p>\n<p><strong>Chi ti\u1ebft th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n<p><strong><em>B\u01b0\u1edbc 1: \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i lo\u1ea1i thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thu\u1ed9c lo\u1ea1i \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m thu\u1ebf GTGT theo NQ101 tr\u00ean danh m\u1ee5c khai b\u00e1o VTHH t\u1eeb thu\u1ebf su\u1ea5t 10% v\u1ec1 thu\u1ebf su\u1ea5t 8%.<\/em><\/strong><\/p>\n<p><em>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo m\u1ed9t trong hai c\u00e1ch sau:<\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>S\u1eeda t\u1eebng VTHH tr\u00ean <strong>Danh m\u1ee5cV\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong><\/li>\n<li>S\u1eeda h\u00e0ng lo\u1ea1t v\u1eadt t\u01b0 h\u00e0ng h\u00f3a. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11170300\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-26616\" src=\"\/accounting\/wp-content\/uploads\/2023\/07\/2.png\" alt=\"\" width=\"722\" height=\"962\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/07\/2.png 722w, \/accounting\/wp-content\/uploads\/2023\/07\/2-300x400.png 300w, \/accounting\/wp-content\/uploads\/2023\/07\/2-38x50.png 38w, \/accounting\/wp-content\/uploads\/2023\/07\/2-45x60.png 45w, \/accounting\/wp-content\/uploads\/2023\/07\/2-75x100.png 75w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng <strong>nh\u1eadp kh\u1ea9u c\u1eadp nh\u1eadt t\u1eeb excel<\/strong> danh m\u1ee5c v\u1eadt t\u01b0 h\u00e0ng h\u00f3a v\u1edbi <strong>thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8%<\/strong>.<\/em><\/li>\n<li><em>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t, \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c m\u1eabu h\u00f3a \u0111\u01a1n nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t (trong \u0111\u00f3 c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8%), ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i tr\u00ean MISA meInvoice theo h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/ap-dung-giam-tien-thue-theo-nghi-quyet-43\/?fbclid=IwAR0rXnj8TL9LqEfIicuC4bWsov1ljF2D1yCIzjwfSXL2y3HTrDFg9Zpk80c#buoc-1-sua-mau-hoa-don-don-vi-su-dung-mau-hoa-don-mot-thue-suat-bo-qua-buoc-nay\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong>.<\/em><\/li>\n<\/ul>\n<p><strong><em>B\u01b0\u1edbc 2:\u00a0 L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/em><\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng k\u00e8m h\u00f3a \u0111\u01a1n nh\u01b0 b\u00ecnh th\u01b0\u1eddng n\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 ch\u1ec9nh s\u1eeda thu\u1ebf su\u1ea5t GTGT c\u1ee7a v\u1eadt t\u01b0 h\u00e0ng h\u00f3a l\u00e0 8%.<\/li>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ch\u1ec9nh s\u1eeda thu\u1ebf su\u1ea5t VTHH, khi l\u1eadp h\u00f3a \u0111\u01a1n, t\u1ea1i d\u00f2ng chi ti\u1ebft h\u00e0ng h\u00f3a, ng\u01b0\u1eddi d\u00f9ng l\u01b0u \u00fd ch\u1ecdn lo\u1ea1i thu\u1ebf su\u1ea5t 8% t\u1ea1i c\u1ed9t <strong>\u201c% thu\u1ebf GTGT\u201d.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-26617\" src=\"\/accounting\/wp-content\/uploads\/2023\/07\/3.png\" alt=\"\" width=\"1360\" height=\"790\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/07\/3.png 1360w, \/accounting\/wp-content\/uploads\/2023\/07\/3-768x446.png 768w, \/accounting\/wp-content\/uploads\/2023\/07\/3-50x29.png 50w, \/accounting\/wp-content\/uploads\/2023\/07\/3-60x35.png 60w, \/accounting\/wp-content\/uploads\/2023\/07\/3-100x58.png 100w\" sizes=\"(max-width: 1360px) 100vw, 1360px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Xem chi ti\u1ebft vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/li>\n<li>C\u00f3 th\u1ebf nh\u1ea5n <strong>Xem h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 xem h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-26619\" src=\"\/accounting\/wp-content\/uploads\/2023\/07\/4-1.png\" alt=\"\" width=\"795\" height=\"733\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/07\/4-1.png 795w, \/accounting\/wp-content\/uploads\/2023\/07\/4-1-768x708.png 768w, \/accounting\/wp-content\/uploads\/2023\/07\/4-1-50x46.png 50w, \/accounting\/wp-content\/uploads\/2023\/07\/4-1-60x55.png 60w, \/accounting\/wp-content\/uploads\/2023\/07\/4-1-100x92.png 100w\" sizes=\"(max-width: 795px) 100vw, 795px\" \/><\/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<h4><strong>2.2 \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<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><em>Chi ti\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n:<\/em><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o <strong>ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\T\u00f9y ch\u1ecdn chung<\/strong>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-26620\" src=\"\/accounting\/wp-content\/uploads\/2023\/07\/5-1600x1067.png\" alt=\"\" width=\"1600\" height=\"1067\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/07\/5-1600x1067.png 1600w, \/accounting\/wp-content\/uploads\/2023\/07\/5-768x512.png 768w, \/accounting\/wp-content\/uploads\/2023\/07\/5-50x33.png 50w, \/accounting\/wp-content\/uploads\/2023\/07\/5-1536x1024.png 1536w, \/accounting\/wp-content\/uploads\/2023\/07\/5-60x40.png 60w, \/accounting\/wp-content\/uploads\/2023\/07\/5-100x67.png 100w, \/accounting\/wp-content\/uploads\/2023\/07\/5.png 1605w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>T\u1ea1i m\u1ee5c <strong>B\u00e1n h\u00e0ng<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung t\u00f9y ch\u1ecdn <strong>C\u00f3 ph\u00e1t sinh m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m 20% thu\u1ebf GTGT theo Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf n\u0103m 2022 v\u00e0 n\u0103m 2026<\/strong>:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn <strong>Kh\u00f4ng<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh v\u1eabn gi\u1eef nguy\u00ean c\u00e1ch l\u00e0m nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. (Ngh\u0129a l\u00e0 t\u1ea1i doanh nghi\u1ec7p <strong>kh\u00f4ng ph\u00e1t sinh<\/strong> c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m 20% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101).<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn <strong>C\u00f3<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung th\u00eam tickbox <strong>Gi\u1ea3m 20% thu\u1ebf GTGT<\/strong> <strong>theo NQ43, NQ101<\/strong> tr\u00ean giao di\u1ec7n chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb, khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n ra m\u1ee9c thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p theo Ngh\u1ecb quy\u1ebft 101.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-54861 size-full\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/2025_12_19_15_54_46_Settings.png\" alt=\"\" width=\"1523\" height=\"744\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/2025_12_19_15_54_46_Settings.png 1523w, \/accounting\/wp-content\/uploads\/2025\/12\/2025_12_19_15_54_46_Settings-768x375.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/2025_12_19_15_54_46_Settings-50x24.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/2025_12_19_15_54_46_Settings-60x29.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/2025_12_19_15_54_46_Settings-100x49.png 100w\" sizes=\"(max-width: 1523px) 100vw, 1523px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung t\u00f9y ch\u1ecdn <strong>Gi\u1ea3m 20% thu\u1ebf GTGT<\/strong> tr\u00ean giao di\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb:\n<ul>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng (B\u00e1n h\u00e0ng trong n\u01b0\u1edbc)<\/li>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n d\u1ecbch v\u1ee5<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<\/li>\n<li>Khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn <strong>Gi\u1ea3m 20% thu\u1ebf GTGT<\/strong> th\u00ec giao di\u1ec7n chi ti\u1ebft ch\u1ee9ng t\u1eeb s\u1ebd b\u1ed5 sung c\u00e1c c\u1ed9t sau:\n<ul>\n<li>Ti\u1ec1n thu\u1ebf GTGT gi\u1ea3m tr\u1eeb<\/li>\n<li>Ti\u1ec1n thu\u1ebf GTGT gi\u1ea3m tr\u1eeb quy \u0111\u1ed5i (Ti\u1ec1n thu\u1ebf GTGT gi\u1ea3m tr\u1eeb Q\u0110)<em><strong> \u2013 Ch\u1ec9 hi\u1ec3n th\u1ecb khi ng\u01b0\u1eddi d\u00f9ng s\u1eed d\u1ee5ng lo\u1ea1i ti\u1ec1n l\u00e0 ngo\u1ea1i t\u1ec7<\/strong>.<\/em><\/li>\n<li>TK thu\u1ebf GTGT <strong><em>(Ch\u1ec9 b\u1ed5 sung tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng trong n\u01b0\u1edbc, b\u00e1n d\u1ecbch v\u1ee5)<\/em><\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, ch\u1ecdn nh\u00f3m ng\u00e0nh ngh\u1ec1. Khi \u0111\u00f3 ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n ra s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-26622\" src=\"\/accounting\/wp-content\/uploads\/2023\/07\/7.png\" alt=\"\" width=\"1360\" height=\"792\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/07\/7.png 1360w, \/accounting\/wp-content\/uploads\/2023\/07\/7-768x447.png 768w, \/accounting\/wp-content\/uploads\/2023\/07\/7-50x29.png 50w, \/accounting\/wp-content\/uploads\/2023\/07\/7-60x35.png 60w, \/accounting\/wp-content\/uploads\/2023\/07\/7-100x58.png 100w\" sizes=\"(max-width: 1360px) 100vw, 1360px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>Nh\u1ea5n <strong>C\u1ea5t<\/strong> sau \u0111\u00f3 th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo c\u00e1c b\u01b0\u1edbc b\u00ecnh th\u01b0\u1eddng.<\/p>\n<p>Xem chi ti\u1ebft vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 5: <\/strong>C\u00f3 th\u1ebf nh\u1ea5n <strong>Xem h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 xem h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-26624\" src=\"\/accounting\/wp-content\/uploads\/2023\/07\/8.png\" alt=\"\" width=\"794\" height=\"732\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/07\/8.png 794w, \/accounting\/wp-content\/uploads\/2023\/07\/8-768x708.png 768w, \/accounting\/wp-content\/uploads\/2023\/07\/8-50x46.png 50w, \/accounting\/wp-content\/uploads\/2023\/07\/8-60x55.png 60w, \/accounting\/wp-content\/uploads\/2023\/07\/8-100x92.png 100w\" sizes=\"(max-width: 794px) 100vw, 794px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6: <\/strong>\u0110\u1ed3ng th\u1eddi, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (N\u1ee3 3331\/C\u00f3 131, 111,112,\u2026)<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-26625\" src=\"\/accounting\/wp-content\/uploads\/2023\/07\/9.png\" alt=\"\" width=\"1431\" height=\"789\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/07\/9.png 1431w, \/accounting\/wp-content\/uploads\/2023\/07\/9-768x423.png 768w, \/accounting\/wp-content\/uploads\/2023\/07\/9-50x28.png 50w, \/accounting\/wp-content\/uploads\/2023\/07\/9-60x33.png 60w, \/accounting\/wp-content\/uploads\/2023\/07\/9-100x55.png 100w\" sizes=\"(max-width: 1431px) 100vw, 1431px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh nhi\u1ec1u h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, th\u00ec k\u1ebf to\u00e1n c\u1ea7n <strong>l\u1eadp ri\u00eang h\u00f3a \u0111\u01a1n cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m 20% thu\u1ebf GTGT.<\/strong><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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-26594","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\/26594","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=26594"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26594\/revisions"}],"predecessor-version":[{"id":54863,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26594\/revisions\/54863"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=26594"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=26594"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=26594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}