{"id":527,"date":"2019-12-25T17:45:52","date_gmt":"2019-12-25T17:45:52","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=527"},"modified":"2025-12-11T23:43:09","modified_gmt":"2025-12-11T16:43:09","slug":"nop_thue_gtgt_hang_nhap_khau_bang_tien_mat","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/nop_thue_gtgt_hang_nhap_khau_bang_tien_mat\/","title":{"rendered":"N\u1ed9p thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<li>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<li>C\u00e1c b\u01b0\u1edbc thao t\u00e1c chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n thanh to\u00e1n, Th\u1ee7 qu\u1ef9, K\u1ebf to\u00e1n tr\u01b0\u1edfng, Gi\u00e1m \u0111\u1ed1c<\/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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi c\u00f4ng ty ph\u00e1t sinh nghi\u1ec7p v\u1ee5 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ebd ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n<ul>\n<li>C\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh, nh\u00e2n vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m mua h\u00e0ng nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u chi ti\u1ec1n m\u1eb7t \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<li>K\u1ebf to\u00e1n thanh to\u00e1n l\u1eadp Phi\u1ebfu chi, sau \u0111\u00f3 chuy\u1ec3n cho K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Gi\u00e1m \u0111\u1ed1c k\u00fd duy\u1ec7t.<\/li>\n<li>Th\u1ee7 qu\u1ef9 c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t th\u1ef1c hi\u1ec7n xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 ghi s\u1ed5 qu\u1ef9<\/li>\n<li>K\u1ebf to\u00e1n thanh to\u00e1n c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi c\u00f3 ch\u1eef k\u00fd c\u1ee7a th\u1ee7 qu\u1ef9 v\u00e0 ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/li>\n<li>Sau khi n\u1ed9p thu\u1ebf xong, nh\u00e2n vi\u00ean \u0111i n\u1ed9p thu\u1ebf s\u1ebd giao l\u1ea1i cho k\u1ebf to\u00e1n thanh to\u00e1n gi\u1ea5y x\u00e1c nh\u1eadn n\u1ed9p thu\u1ebf c\u1ee7a Kho b\u1ea1c.<\/li>\n<li>K\u1ebf to\u00e1n thanh to\u00e1n sau khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y x\u00e1c nh\u1eadn n\u1ed9p thu\u1ebf s\u1ebd k\u00ea khai ho\u00e1 \u0111\u01a1n nh\u1eadp kh\u1ea9u l\u00ean b\u1ea3ng k\u00ea thu\u1ebf GTGT mua v\u00e0o.<\/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><b>3. \u0110\u1ecbnh kho\u1ea3n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u0110\u1ecbnh kho\u1ea3n N\u1ed9p thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t nh\u01b0 sau:<\/strong><\/p>\n<p>N\u1ee3 TK 33312\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/p>\n<p>C\u00f3 TK 111\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ti\u1ec1n m\u1eb7t (1111, 1112)<\/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><b>4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Nghi\u1ec7p v\u1ee5 &#8220;<strong>N\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ti\u1ec1n m\u1eb7t&#8221;<\/strong> ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c khi tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u00e3 ph\u00e1t sinh c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u ch\u01b0a n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u. Nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0 sau:<\/p>\n<p><strong>\u00a0B\u01b0\u1edbc 1<\/strong>: V\u00e0o ph\u00e2n h\u1ec7<strong> Ti\u1ec1n m\u1eb7t<\/strong> \u2192 tab <strong>Thu, chi ti\u1ec1n<\/strong>, nh\u1ea5n v\u00e0o d\u1ea5u \u23f7 b\u00ean c\u1ea1nh ch\u1ee9c n\u0103ng <strong>Chi ti\u1ec1n<\/strong> \u2192 <strong>N\u1ed9p thu\u1ebf<\/strong>. (Ho\u1eb7c ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam \u2192 N\u1ed9p thu\u1ebf<\/strong> trong tab Chi ti\u1ec1n)<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/tienmat_5.png\" alt=\"\" width=\"1337\" height=\"304\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Ch\u1ecdn lo\u1ea1i thu\u1ebf l\u00e0 <strong>Thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong> v\u00e0 nh\u1eadp <strong>Ng\u00e0y n\u1ed9p thu\u1ebf<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>T\u00edch ch\u1ecdn c\u00e1c lo\u1ea1i thu\u1ebf c\u1ea7n n\u1ed9p.<\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>T\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb c\u1ea7n n\u1ed9p thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u, nh\u1ea5n <strong>N\u1ed9p thu\u1ebf<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/ctm_7.png\" alt=\"\" width=\"1291\" height=\"682\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5: <\/strong>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb <strong>Phi\u1ebfu chi n\u1ed9p thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/ctm_8.png\" alt=\"\" width=\"1287\" height=\"523\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6: <\/strong>Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p>Ngo\u00e0i ra \u0111\u1ec3 in phi\u1ebfu chi, Anh\/Ch\u1ecb ch\u1ecdn ch\u1ee9c n\u0103ng In tr\u00ean thanh c\u00f4ng c\u1ee5 ch\u1ecdn m\u1eabu phi\u1ebfu chi c\u1ea7n in<\/p>\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":[2583],"ht-kb-tag":[],"class_list":["post-527","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/527","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=527"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/527\/revisions"}],"predecessor-version":[{"id":51911,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/527\/revisions\/51911"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=527"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=527"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}