{"id":32107,"date":"2024-06-21T16:18:59","date_gmt":"2024-06-21T09:18:59","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=32107"},"modified":"2025-12-15T14:36:30","modified_gmt":"2025-12-15T07:36:30","slug":"lam-the-nao-de-cap-nhat-thue-suat-tu-10-ve-8-khi-xuat-hoa-don-ap-dung-giam-thue-gtgt-theo-nghi-quyet-101-2023-qh15","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-cap-nhat-thue-suat-tu-10-ve-8-khi-xuat-hoa-don-ap-dung-giam-thue-gtgt-theo-nghi-quyet-101-2023-qh15\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t t\u1eeb 10% v\u1ec1 8% khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch c\u1eadp nh\u1eadt lo\u1ea1i thu\u1ebf su\u1ea5t thu\u1ebf GTGT c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m thu\u1ebf GTGT theo NQ101\/2023\/QH15 trong n\u0103m 2023 tr\u00ean danh m\u1ee5c khai b\u00e1o v\u1eadt t\u01b0 h\u00e0ng h\u00f3a.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong><\/p>\n<ul>\n<li>C\u00e1c b\u01b0\u1edbc l\u1ecdc v\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/li>\n<li>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t GTGT (s\u1eeda h\u00e0ng lo\u1ea1t, s\u1eeda t\u1eebng v\u1eadt t\u01b0, nh\u1eadp kh\u1ea9u c\u1eadp nh\u1eadt b\u1eb1ng file Excel).<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA c\u00f3 nhu c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t GTGT cho v\u1eadt t\u01b0, h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<\/div><\/div> <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. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>V\u00e0o<strong> Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a\\<\/strong>ch\u1ecf chu\u1ed9t v\u00e0o ti\u00eau \u0111\u1ec1 <strong>Thu\u1ebf su\u1ea5t GTGT\\<\/strong>b\u1ea5m m\u0169i t\u00ean<strong> \u23f7<\/strong>\u0111\u1ec3 hi\u1ec7n ra b\u1ea3ng l\u1ecdc\\b\u1ea5m ch\u1ecdn thu\u1ebf xu\u1ea5t 10% \u1edf ph\u1ea7n<strong> Nh\u1eadp gi\u00e1 tr\u1ecb l\u1ecdc.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/DM10to8-3.png\" alt=\"\" width=\"1459\" height=\"788\" \/><\/p>\n<ul>\n<li>Sau \u0111\u00f3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo 1 trong 3 c\u00e1ch sau:<\/li>\n<\/ul>\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><b>C\u00e1ch 1: S\u1eeda h\u00e0ng lo\u1ea1t thu\u1ebf su\u1ea5t c\u1ee7a v\u1eadt t\u01b0 h\u00e0ng h\u00f3a (c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t)<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Ch\u1ecdn c\u00e1c v\u1eadt t\u01b0, h\u00e0ng h\u00f3a c\u1ea7n s\u1eeda tr\u00ean danh s\u00e1ch.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0\u1ea4n v\u00e0o ch\u1ee9c n\u0103ng\u00a0<strong>Th\u1ef1c hi\u1ec7n h\u00e0ng lo\u1ea1t<\/strong>, ch\u1ecdn\u00a0<strong>S\u1eeda h\u00e0ng lo\u1ea1t<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1eadp th\u00f4ng tin c\u1ea7n s\u1eeda gi\u1ed1ng nhau cho v\u1eadt t\u01b0, h\u00e0ng h\u00f3a.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p>Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11170300\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/DM10to8-1.png\" alt=\"\" width=\"1509\" height=\"1140\" \/><\/p>\n<\/div><\/div> <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><b>C\u00e1ch 2:  S\u1eeda t\u1eebng v\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Trong b\u1ea3ng chi ti\u1ebft v\u1eadt t\u01b0 h\u00e0ng h\u00f3a c\u1ea7n s\u1eeda, ch\u1ecdn l\u1ea1i lo\u1ea1i <strong>Thu\u1ebf su\u1ea5t GTGT (%)<\/strong> th\u00e0nh lo\u1ea1i thu\u1ebf su\u1ea5t 10%.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/DM10to8-2.png\" alt=\"\" width=\"789\" height=\"911\" \/><\/p>\n<\/div><\/div> <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><b>C\u00e1ch 3: Nh\u1eadp kh\u1ea9u c\u1eadp nh\u1eadt b\u1eb1ng file Excel<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tr\u00ean giao di\u1ec7n danh s\u00e1ch V\u1eadt t\u01b0 h\u00e0ng h\u00f3a, nh\u1ea5n <strong>Xu\u1ea5t kh\u1ea9u<\/strong>, t\u00edch ch\u1ecdn th\u00f4ng tin xu\u1ea5t kh\u1ea9u l\u00e0 <strong>Thu\u1ebf su\u1ea5t GTGT<\/strong>. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/DM8to10-3.png\" alt=\"\" width=\"1570\" height=\"805\" \/><\/p>\n<ul>\n<li>Ch\u1ec9nh s\u1eeda c\u1ed9t thu\u1ebf su\u1ea5t GTGT v\u1ec1 10% c\u1ee7a nh\u1eefng v\u1eadt t\u01b0 h\u00e0ng h\u00f3a tr\u01b0\u1edbc \u0111\u00f3 \u0111ang thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf trong file Excel v\u1eeba t\u1ea3i v\u1ec1.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/Cap-nhat-10-8-4.png\" alt=\"\" width=\"510\" height=\"527\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn m\u0169i t\u00ean \u23f7 c\u1ea1nh t\u00ednh n\u0103ng <strong>Nh\u1eadp t\u1eeb Excel<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5 v\u00e0 ch\u1ecdn t\u1edbi file Excel v\u1eeba ch\u1ec9nh s\u1eeda.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/DM8to10-4.png\" alt=\"\" width=\"1460\" height=\"559\" \/><\/p>\n<ul>\n<li>T\u00edch ch\u1ecdn <strong>Ph\u01b0\u01a1ng th\u1ee9c nh\u1eadp kh\u1ea9u<\/strong> l\u00e0 <strong>Nh\u1eadp kh\u1ea9u c\u1eadp nh\u1eadt<\/strong> \u0111\u1ec3 c\u1eadp nh\u1eadt file Excel v\u1eeba ch\u1ec9nh s\u1eeda l\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/DM8to10-5.png\" alt=\"\" width=\"1460\" height=\"559\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n ti\u1ebfp c\u00e1c b\u01b0\u1edbc nh\u1eadp kh\u1ea9u Excel theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2631],"ht-kb-tag":[],"class_list":["post-32107","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32107","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\/123"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=32107"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32107\/revisions"}],"predecessor-version":[{"id":53501,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32107\/revisions\/53501"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=32107"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=32107"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=32107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}