{"id":29027,"date":"2024-03-12T16:11:52","date_gmt":"2024-03-12T09:11:52","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=29027"},"modified":"2025-12-11T10:18:01","modified_gmt":"2025-12-11T03:18:01","slug":"bo-sung-them-cot-thue-gtgt-tncn-tren-bang-ke-hoa-don-chung-tu-hang-hoa-dich-vu-ban-ra-cua-ho-kinh-doanh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/bo-sung-them-cot-thue-gtgt-tncn-tren-bang-ke-hoa-don-chung-tu-hang-hoa-dich-vu-ban-ra-cua-ho-kinh-doanh\/","title":{"rendered":"B\u1ed5 sung th\u00eam c\u1ed9t thu\u1ebf GTGT, TNCN tr\u00ean B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra c\u1ee7a H\u1ed9 kinh doanh"},"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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch s\u1eed d\u1ee5ng t\u00ednh n\u0103ng b\u1ed5 sung c\u1ed9t thu\u1ebf GTGT, TNCN v\u00e0 Nh\u00f3m ng\u00e0nh ngh\u1ec1 tr\u00ean B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (m\u1eabu qu\u1ea3n tr\u1ecb) d\u00e0nh cho g\u00f3i s\u1ea3n ph\u1ea9m H\u1ed9 kinh doanh.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u thay \u0111\u1ed5i v\u1ec1 vi\u1ec7c b\u1ed5 sung c\u00e1c c\u1ed9t thu\u1ebf v\u00e0 nh\u00f3m ng\u00e0nh ngh\u1ec1 tr\u00ean b\u00e1o c\u00e1o.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch xem v\u00e0 xu\u1ea5t b\u00e1o c\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<li>Ph\u1ea1m vi \u00e1p d\u1ee5ng: <strong>K\u1ebf to\u00e1n, Qu\u1ea3n tr\u1ecb vi\u00ean<\/strong><\/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>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R52: Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n ki\u1ec3m tra l\u1ea1i thu\u1ebf GTGT, TNCN th\u00ec ch\u1ec9 c\u00f3 th\u1ec3 xem tr\u00ean t\u1edd khai 01\/CNKD, nh\u01b0ng t\u1ea1i t\u1edd khai ch\u1ec9 k\u00ea khai thu\u1ebf GTGT, TNCN theo th\u00e1ng ho\u1eb7c qu\u00fd. V\u00ec v\u1eady khi c\u1ea7n xem t\u1ed5ng thu\u1ebf GTGT, TNCN ph\u00e1t sinh trong n\u0103m th\u00ec ng\u01b0\u1eddi d\u00f9ng ph\u1ea3i xem tr\u00ean nhi\u1ec1u k\u1ef3 k\u00ea khai trong n\u0103m g\u00e2y m\u1ea5t th\u1eddi gian.<\/li>\n<li>T\u1eeb phi\u00ean b\u1ea3n R52: Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung th\u00eam c\u1ed9t thu\u1ebf GTGT, TNCN v\u00e0 Nh\u00f3m ng\u00e0nh ngh\u1ec1 tr\u00ean <strong>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra theo PP tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (m\u1eabu qu\u1ea3n tr\u1ecb)<\/strong> gi\u00fap ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xu\u1ea5t b\u00e1o c\u00e1o v\u00e0 xem c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean theo n\u0103m.<\/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>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1: <\/strong>Tr\u00ean ph\u00e2n h\u1ec7 B\u00e1o c\u00e1o, nh\u00f3m B\u00e1o c\u00e1o Thu\u1ebf, ch\u1ecdn <strong>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra theo PP tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (m\u1eabu qu\u1ea3n tr\u1ecb)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-29187\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/03\/1-13.png\" alt=\"\" width=\"1582\" height=\"654\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/03\/1-13.png 1582w, \/accounting\/wp-content\/uploads\/2024\/03\/1-13-768x317.png 768w, \/accounting\/wp-content\/uploads\/2024\/03\/1-13-50x21.png 50w, \/accounting\/wp-content\/uploads\/2024\/03\/1-13-1536x635.png 1536w, \/accounting\/wp-content\/uploads\/2024\/03\/1-13-60x25.png 60w, \/accounting\/wp-content\/uploads\/2024\/03\/1-13-100x41.png 100w\" sizes=\"(max-width: 1582px) 100vw, 1582px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Khai b\u00e1o tham s\u1ed1, sau \u0111\u00f3 nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-29188\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/03\/2-9.png\" alt=\"\" width=\"1310\" height=\"653\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/03\/2-9.png 1310w, \/accounting\/wp-content\/uploads\/2024\/03\/2-9-768x383.png 768w, \/accounting\/wp-content\/uploads\/2024\/03\/2-9-50x25.png 50w, \/accounting\/wp-content\/uploads\/2024\/03\/2-9-60x30.png 60w, \/accounting\/wp-content\/uploads\/2024\/03\/2-9-100x50.png 100w\" sizes=\"(max-width: 1310px) 100vw, 1310px\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean B\u1ea3ng k\u00ea theo k\u1ef3 k\u00ea khai \u0111\u00e3 ch\u1ecdn v\u00e0 t\u1ef1 \u0111\u1ed9ng ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi mua theo nh\u00f3m ng\u00e0nh ngh\u1ec1. <strong>(1)<\/strong><\/li>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ki\u1ec3m tra Doanh thu t\u00ednh thu\u1ebf GTGT, thu\u1ebf GTGT, Doanh thu t\u00ednh thu\u1ebf TNCN, thu\u1ebf TNCN tr\u00ean c\u00e1c c\u1ed9t t\u01b0\u01a1ng \u1ee9ng <strong>(2)<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-29191\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/03\/3-10-1600x807.png\" alt=\"\" width=\"1600\" height=\"807\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/03\/3-10-1600x807.png 1600w, \/accounting\/wp-content\/uploads\/2024\/03\/3-10-1920x968.png 1920w, \/accounting\/wp-content\/uploads\/2024\/03\/3-10-768x387.png 768w, \/accounting\/wp-content\/uploads\/2024\/03\/3-10-50x25.png 50w, \/accounting\/wp-content\/uploads\/2024\/03\/3-10-1536x774.png 1536w, \/accounting\/wp-content\/uploads\/2024\/03\/3-10-60x30.png 60w, \/accounting\/wp-content\/uploads\/2024\/03\/3-10-100x50.png 100w, \/accounting\/wp-content\/uploads\/2024\/03\/3-10.png 1922w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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":[3527],"ht-kb-tag":[],"class_list":["post-29027","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r52-phat-hanh-ngay-29-03-2024"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/29027","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=29027"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/29027\/revisions"}],"predecessor-version":[{"id":50869,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/29027\/revisions\/50869"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=29027"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=29027"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=29027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}