{"id":595,"date":"2019-12-25T17:46:09","date_gmt":"2019-12-25T17:46:09","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=595"},"modified":"2025-12-05T08:08:30","modified_gmt":"2025-12-05T01:08:30","slug":"hangvetruoc_hoadonvesau","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hangvetruoc_hoadonvesau\/","title":{"rendered":"H\u00e0ng v\u1ec1 tr\u01b0\u1edbc h\u00f3a \u0111\u01a1n v\u1ec1 sau"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ea1ch to\u00e1n mua h\u00e0ng khi ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n GTGT, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m \u0111\u1ecbnh kho\u1ea3n, m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng: \u00c1p d\u1ee5ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd mua h\u00e0ng v\u00e0 thu\u1ebf GTGT.<\/p>\n<\/div><\/div>\n

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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n

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1. Khi h\u00e0ng v\u1ec1 m\u00e0 ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n GTGT<\/span><\/p>\n

N\u01a1\u0323 TK 152, 156…\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Ti\u1ec1n h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span><\/p>\n

C\u00f3 TK 111, 112, 331… <\/span><\/p>\n

2. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n GTGT <\/span><\/p>\n

N\u01a1\u0323 TK 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u00ea\u0301 GTGT \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 (S\u1ed1 ti\u1ec1n thu\u1ebf GTGT)<\/span><\/p>\n

C\u00f3 TK 111, 112, 331… <\/span><\/p>\n<\/div><\/div>\n

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3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n

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Khi mua h\u00e0ng v\u1ec1 m\u00e0 ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n GTGT c\u1ee7a nh\u00e0 cung c\u1ea5p, k\u1ebf to\u00e1n v\u1eabn l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kho b\u00ecnh th\u01b0\u1eddng nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Khi n\u00e0o nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ebd h\u1ea1ch to\u00e1n b\u1ed5 sung ph\u1ea7n thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n mua h\u00e0ng.<\/span><\/p>\n\n\n\n
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B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf GTGT<\/strong><\/h4>\n

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