{"id":80189,"date":"2026-07-30T15:30:52","date_gmt":"2026-07-30T08:30:52","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=80189"},"modified":"2026-08-19T11:29:42","modified_gmt":"2026-08-19T04:29:42","slug":"cach-lay-so-lieu-hhdv-mua-vao-ban-ra-len-to-khai-thue-gtgt","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cach-lay-so-lieu-hhdv-mua-vao-ban-ra-len-to-khai-thue-gtgt\/","title":{"rendered":"C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u HHDV mua v\u00e0o, b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT"},"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><strong>1. T\u1ed5ng quan<\/strong><\/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 n\u00e0y gi\u00fap k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u00e0 b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o ph\u00e2n lo\u1ea1i \u0111\u00fang nh\u00f3m v\u00e0 thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh. Vi\u1ec7c n\u1eafm v\u1eefng nguy\u00ean t\u1eafc n\u00e0y gi\u00fap k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c, h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp t\u1edd khai.<\/p>\n<p><b>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/b><\/p>\n<ul>\n<li>Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV mua v\u00e0o l\u00ean t\u1edd khai thu\u1ebf GTGT<\/li>\n<li>Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 ph\u00e2n lo\u1ea1i nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu\u1ebf su\u1ea5t khi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, doanh nghi\u1ec7p l\u1eadp t\u1edd khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP<\/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. Nguy\u00ean t\u1eafc l\u1ea5y d\u1eef li\u1ec7u l\u00ean t\u1edd khai thu\u1ebf GTGT<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><span style=\"color: #0000ff;\"><strong>2.1. Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV mua v\u00e0o l\u00ean t\u1edd khai thu\u1ebf GTGT<\/strong><\/span><\/h4>\n<p>S\u1ed1 li\u1ec7u nh\u00f3m<strong>\u00a0I. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (HHDV) mua v\u00e0o trong k\u1ef3<\/strong>\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ph\u1ee5 l\u1ee5c\u00a0<strong>BKMV-01-2\/GTGT<\/strong>\u00a0v\u00e0 ph\u00e2n lo\u1ea1i theo m\u1ee5c\u00a0<strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd\u00a0<strong>l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai\u00a0<\/strong>n\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng thu\u1ed9c\u00a0<strong>nh\u00f3m HHDV mua v\u00e0o lo\u1ea1i 1, 2<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20631\" src=\"\/wp-content\/uploads\/2026\/07\/2026-07-29-11_17_14-NKSX3348-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN.png\" alt=\"\" width=\"1913\" height=\"919\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20633\" src=\"\/wp-content\/uploads\/2026\/07\/2026-07-29-11_18_27-Thue-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN.png\" alt=\"\" width=\"1912\" height=\"924\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20635\" src=\"\/wp-content\/uploads\/2026\/07\/2026-07-29-11_19_30-Thue-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN.png\" alt=\"\" width=\"1922\" height=\"921\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai n\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng thu\u1ed9c<strong>\u00a0nh\u00f3m HHDV mua v\u00e0o lo\u1ea1i 3, 4, 5<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20637\" src=\"\/wp-content\/uploads\/2026\/07\/2026-07-29-11_21_08-NKSX3350-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN.png\" alt=\"\" width=\"1904\" height=\"915\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT, n\u1ebfu anh\/ch\u1ecb mu\u1ed1n \u0111\u01b0a c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c\u00a0<strong data-start=\"87\" data-end=\"98\">nh\u00f3m 04 \u2013 H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/strong> l\u00ean t\u1edd khai Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n nh\u1eadp th\u1ee7 c\u00f4ng s\u1ed1 li\u1ec7u cho \u0111\u00fang.<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 thu\u1ebf su\u1ea5t KCT, mu\u1ed1n t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1edd khai thu\u1ebf GTGT Anh\/Ch\u1ecb h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb ch\u1ecdn Nh\u00f3m HHDV mua v\u00e0o lo\u1ea1i 1 ho\u1eb7c 2.<\/li>\n<\/ul>\n<h4><strong><span style=\"color: #0000ff;\">2.2. Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u HHDV b\u00e1n ra l\u00ean t\u1edd khai thu\u1ebf GTGT<\/span><\/strong><\/h4>\n<p>S\u1ed1 li\u1ec7u nh\u00f3m\u00a0<strong>II. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (HHDV) b\u00e1n ra trong k\u1ef3<\/strong>\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ph\u1ee5 l\u1ee5c\u00a0<strong>BKBR-01-1\/GTGT<\/strong>\u00a0v\u00e0 ph\u00e2n lo\u1ea1i theo\u00a0<strong>% Thu\u1ebf GTGT<\/strong>\u00a0nh\u1eadp t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li><strong>Ch\u1ec9 ti\u00eau [26]<\/strong>\u00a0t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 % Thu\u1ebf su\u1ea5t l\u00e0\u00a0<strong>KCT<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20641\" src=\"\/wp-content\/uploads\/2026\/07\/2026-07-29-11_26_34-Thue-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN.png\" alt=\"\" width=\"1865\" height=\"784\" \/><\/p>\n<ul>\n<li><strong>Ch\u1ec9 ti\u00eau [32a]<\/strong> t\u1ed5ng h\u1ee3p t\u1eeb nh\u1eefng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 t\u00edch v\u00e0o c\u1ed9t &#8221; HH kh\u00f4ng TH tr\u00ean t\u1edd khai GTGT&#8221; ( tr\u1eeb h\u00f3a \u0111\u01a1n c\u00f3 thu\u1ebf c\u00f3 thu\u1ebf su\u1ea5t 5%, 8%, 10%)<\/li>\n<li>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u\u00a0<strong>Ch\u1ec9 ti\u00eau [32a]:\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-lay-len-duoc-so-lieu-cua-chi-tieu-32a-hang-hoa-dich-vu-ban-ra-khong-tinh-thue\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20643\" src=\"\/wp-content\/uploads\/2026\/07\/2026-07-29-11_26_34-Thue-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN-1.png\" alt=\"\" width=\"1865\" height=\"784\" \/><\/p>\n<ul>\n<li><strong>C\u00e1c ch\u1ec9 ti\u00eau [29], [30], [31], [32], [33]\u00a0<\/strong>t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 % Thu\u1ebf su\u1ea5t l\u00e0:\u00a0<strong>0%; 5%; 8%; 10%<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20645\" src=\"\/wp-content\/uploads\/2026\/07\/2026-07-29-11_26_34-Thue-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN-2.png\" alt=\"\" width=\"1865\" height=\"784\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":137,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-80189","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/80189","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\/137"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=80189"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/80189\/revisions"}],"predecessor-version":[{"id":80645,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/80189\/revisions\/80645"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=80189"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=80189"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=80189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}