{"id":2661,"date":"2019-12-25T18:03:44","date_gmt":"2019-12-25T18:03:44","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2661"},"modified":"2026-02-03T09:51:28","modified_gmt":"2026-02-03T02:51:28","slug":"hdqt_thue_gtgt1","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_thue_gtgt1\/","title":{"rendered":"7. Thu\u1ebf GTGT"},"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>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra s\u1ed5 s\u00e1ch li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m, gi\u00fap ng\u01b0\u1eddi d\u00f9ng ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u thu\u1ebf GTGT ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m:<\/strong> c\u00e1ch thi\u1ebft l\u1eadp tham s\u1ed1 v\u00e0 ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, xem b\u00e1o c\u00e1o ki\u1ec3m tra c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho K\u1ebf to\u00e1n, Ki\u1ec3m so\u00e1t vi\u00ean, Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/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<p><strong>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u1ed5 s\u00e1ch thu\u1ebf GTGT:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Thi\u1ebft l\u1eadp tham s\u1ed1, ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 t\u00edch ch\u1ecdn m\u1ee5c <b>7. Thu\u1ebf GTGT<\/b><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n <strong>Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27611\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/7-gtgt.png\" alt=\"\" width=\"1410\" height=\"693\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/7-gtgt.png 1410w, \/accounting\/wp-content\/uploads\/2019\/12\/7-gtgt-768x377.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/7-gtgt-50x25.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/7-gtgt-60x29.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/7-gtgt-100x49.png 100w\" sizes=\"(max-width: 1410px) 100vw, 1410px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o ki\u1ec3m tra c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/p>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px;\"><strong><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_ke_khai_trung_hoa_don_dau_vao\/\" target=\"_blank\" rel=\"noopener\">7.1 Nghi\u1ec7p v\u1ee5 k\u00ea khai tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/strong><\/div>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px;\"><strong><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_chenh_lech_bang_ke_thue_gtgt_va_so_cai\/\" target=\"_blank\" rel=\"noopener\">7.2 Ch\u00eanh l\u1ec7ch b\u1ea3ng k\u00ea thu\u1ebf GTGT v\u00e0 s\u1ed5 c\u00e1i<\/a><\/strong><\/div>\n<div class=\"var_menu_node_text\" style=\"padding-left: 40px;\"><strong><a title=\"\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/7_3__cac_truong_hop_khac_gay_sai_lech_ve_thue\/\" target=\"_blank\" rel=\"noopener\">7.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c g\u00e2y sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf<\/a><\/strong><\/div>\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":[2605],"ht-kb-tag":[],"class_list":["post-2661","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-kiem-tra-doi-chieu-chung-tu-so-sach"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2661","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=2661"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2661\/revisions"}],"predecessor-version":[{"id":57065,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2661\/revisions\/57065"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2661"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2661"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}