{"id":80007,"date":"2026-07-24T18:09:59","date_gmt":"2026-07-24T11:09:59","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=80007"},"modified":"2026-07-31T14:22:55","modified_gmt":"2026-07-31T07:22:55","slug":"huong-dan-kh-thiet-lap-nhom-hhdv-mua-vao-cua-hang-hoa-co-thue-suat-khong-ke-khai-nop-thue","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/huong-dan-kh-thiet-lap-nhom-hhdv-mua-vao-cua-hang-hoa-co-thue-suat-khong-ke-khai-nop-thue\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn KH thi\u1ebft l\u1eadp nh\u00f3m HHDV mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf su\u1ea5t kh\u00f4ng k\u00ea khai n\u00f4\u0323p thu\u00ea\u0301"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u00f4\u0309ng quan<\/strong><\/h3>\n

<\/div>

\n

Mu\u0323c \u0111i\u0301ch<\/strong>: H\u01b0\u01a1\u0301ng d\u00e2\u0303n anh\/ch\u1ecb k\u00ea\u0301 toa\u0301n di\u0323ch vu\u0323 thi\u1ebft l\u1eadp nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eb7c \u0111\u1ecbnh cho c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t GTGT l\u00e0 KKKNT (Kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf). Vi\u1ec7c n\u00e0y gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n, tr\u00e1nh vi\u1ec7c ph\u1ea3i ch\u1ec9nh s\u1eeda th\u1ee7 c\u00f4ng t\u1eebng ch\u1ee9ng t\u1eeb.<\/p>\n

N\u1ed9i dung ch\u00ednh:<\/strong><\/p>\n

    \n
  • C\u00e1ch thi\u1ebft l\u1eadp t\u00f9y ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o ng\u1ea7m \u0111\u1ecbnh t\u1ea1i ph\u1ea7n T\u00f9y ch\u1ecdn chung.<\/li>\n
  • C\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng t\u1ef1 \u0111\u1ed9ng tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng v\u00e0 mua d\u1ecbch v\u1ee5.<\/li>\n<\/ul>\n

    \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> Kha\u0301ch ha\u0300ng s\u01b0\u0309 du\u0323ng sa\u0309n ph\u00e2\u0309m MISA ASP K\u00ea\u0301 toa\u0301n a\u0301p du\u0323ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT l\u00e0 kh\u1ea5u tr\u1eeb.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. H\u01b0\u01a1\u0301ng d\u00e2\u0303n tr\u00ean ph\u00e2\u0300n m\u00ea\u0300m<\/strong><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1.Thi\u1ebft l\u1eadp nh\u00f3m HHDV mua v\u00e0o ng\u1ea7m \u0111\u1ecbnh<\/h4>\n

    <\/div>

    \n

    \u0110\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ph\u00e2n nh\u00f3m HHDV mua v\u00e0o c\u1ee7a c\u00e1c d\u00f2ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf su\u1ea5t KKKNT tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, anh\/ch\u1ecb thi\u1ebft l\u1eadp t\u1ea1i ph\u1ea7n T\u00f9y ch\u1ecdn chung nh\u01b0 sau:<\/p>\n

      \n
    • V\u00e0o menu T\u00f9y ch\u1ecdn\/T\u00f9y ch\u1ecdn chung<\/strong>, ch\u1ecdn tab Thu\u1ebf<\/strong>.<\/li>\n
    • T\u1ea1i m\u1ee5c Nh\u00f3m HHDV mua v\u00e0o ng\u1ea7m \u0111\u1ecbnh khi nh\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf su\u1ea5t GTGT l\u00e0 KKKNT<\/strong>, h\u00ea\u0323 th\u00f4\u0301ng ng\u00e2\u0300m \u0111i\u0323nh cho\u0323n nh\u00f3m 5, anh\/chi\u0323 co\u0301 th\u00ea\u0309 cho\u0323n la\u0323i nho\u0301m kha\u0301c theo nhu c\u00e2\u0300u th\u01b0\u0323c t\u00ea\u0301 :<\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Nh\u1ea5n L\u01b0u<\/strong> \u0111\u1ec3 ho\u00e0n t\u1ea5t thi\u1ebft l\u1eadp.<\/li>\n<\/ul>\n<\/div><\/div>\n
        <\/span><\/p>\n

        2.2. Ca\u0301ch th\u01b0\u0301c a\u0301p du\u0323ng l\u00ean ch\u01b0\u0301ng t\u01b0\u0300<\/h4>\n

        <\/div>

        \n

        Sau khi \u0111\u00e3 thi\u1ebft l\u1eadp t\u00f9y ch\u1ecdn chung, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng cho c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng\/d\u1ecbch v\u1ee5 (Mua h\u00e0ng, Mua d\u1ecbch v\u1ee5, \u1ee6y nhi\u1ec7m chi, Phi\u1ebfu chi, Tr\u1ea3 l\u1ea1i h\u00e0ng mua…) theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

          \n
        1. Khi l\u1eadp ch\u1ee9ng t\u1eeb:<\/strong> N\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf su\u1ea5t GTGT l\u00e0 KKKNT, c\u1ed9t nh\u00f3m HHDV mua v\u00e0o s\u1ebd t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb theo gi\u00e1 tr\u1ecb anh\/ch\u1ecb \u0111\u00e3 thi\u1ebft l\u1eadp tr\u00ean T\u00f9y ch\u1ecdn nh\u01b0 tr\u00ean.<\/li>\n
        2. Khi th\u1ef1c hi\u1ec7n nh\u1eadp ch\u1ee9ng t\u1eeb t\u01b0\u0300 Excel v\u00e0o ph\u1ea7n m\u1ec1m:<\/strong> N\u1ebfu tr\u00ean file d\u1eef li\u1ec7u Excel, c\u1ed9t % thu\u1ebf GTGT l\u00e0 KKKNT v\u00e0\n
            \n
          1. Tr\u01b0\u1eddng h\u1ee3p 1: C\u1ed9t Nh\u00f3m HHDV mua v\u00e0o c\u00f3 \u0111i\u1ec1n gi\u00e1 tr\u1ecb th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y gi\u00e1 tr\u1ecb \u0111\u00f3 l\u00ean ch\u1ee9ng t\u1eeb lu\u00f4n.<\/li>\n
          2. Tr\u01b0\u1eddng h\u1ee3p 2: C\u1ed9t Nh\u00f3m HHDV mua v\u00e0o kh\u00f4ng \u0111i\u1ec1n gi\u00e1 tr\u1ecb th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y gi\u00e1 tr\u1ecb theo thi\u1ebft l\u1eadp tr\u00ean T\u00f9y ch\u1ecdn nh\u01b0 tr\u00ean.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

            L\u01afU Y\u0301:<\/strong><\/p>\n

              \n
            • Khi d\u00f2ng h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t l\u00e0 KKKNT, c\u1ed9t T\u00e0i kho\u1ea3n thu\u1ebf GTGT s\u1ebd \u0111\u1ec3 tr\u1ed1ng theo quy \u0111\u1ecbnh.<\/li>\n
            • \u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u c\u0169, v\u1edbi d\u00f2ng h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t l\u00e0 KKNT h\u1ec7 th\u1ed1ng hi\u1ec7n t\u1ea1i \u0111ang m\u1eb7c \u0111\u1ecbnh \u0111\u01b0a v\u00e0o Nh\u00f3m 5 – H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u1ed5ng h\u1ee3p tr\u00ean t\u1edd khai 01\/GTGT.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n

               <\/p>\n

               <\/p>\n","protected":false},"excerpt":{"rendered":"

                 <\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3615],"ht-kb-tag":[],"class_list":["post-80007","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r88"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/80007","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=80007"}],"version-history":[{"count":4,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/80007\/revisions"}],"predecessor-version":[{"id":80233,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/80007\/revisions\/80233"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=80007"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=80007"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=80007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}