{"id":869,"date":"2019-12-25T17:47:39","date_gmt":"2019-12-25T17:47:39","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=869"},"modified":"2025-12-19T15:12:07","modified_gmt":"2025-12-19T08:12:07","slug":"thue_gtgt_theo_pp_khautru","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thue_gtgt_theo_pp_khautru\/","title":{"rendered":"Thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn, k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m c\u00e1c ph\u1ea7n: \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n thu\u1ebf GTGT, m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00e1p 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 thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n<\/div><\/div>\n

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

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

<\/div>

\n

1. H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n

N\u1ee3 TK 152, 153, 156, 211, 213, 611…<\/span><\/p>\n

N\u1ee3 TK 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331, 1332)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 331…\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n

2. X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u ra.<\/span><\/p>\n

N\u1ee3 TK 111, 112, 131…\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n

C\u00f3 TK 33311\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT \u0111\u1ea7u ra<\/span><\/p>\n

C\u00f3 TK 511<\/span><\/p>\n

3. Cu\u1ed1i th\u00e1ng, k\u1ebf to\u00e1n t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3<\/span><\/p>\n

N\u1ee3 TK 33311\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT \u0111\u1ea7u ra<\/span><\/p>\n

C\u00f3 TK 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331, 1332)\u00a0<\/span><\/p>\n<\/div><\/div>\n

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

3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/h3>\n

<\/div>

\n

Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 thu\u1ebf GTGT, th\u00f4ng th\u01b0\u1eddng s\u1ebd c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n

    \n
  1. K\u1ebf to\u00e1n t\u1eadp h\u1ee3p c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng, d\u1ecbch v\u1ee5 \u0111\u1ec3 ghi nh\u1eadn thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/li>\n
  2. K\u1ebf to\u00e1n t\u1eadp h\u1ee3p c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n ra \u0111\u1ec3 ghi nh\u1eadn thu\u1ebf GTGT b\u00e1n ra<\/span><\/li>\n
  3. L\u1eadp t\u1edd khai thu\u1ebf GTGT<\/span><\/li>\n
  4. Cu\u1ed1i k\u1ef3, th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/span><\/li>\n<\/ol>\n<\/div><\/div>\n
    <\/span><\/p>\n

    4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

    <\/div>

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

    B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/h4>\n

    <\/div>

    \n
      \n
    • V\u00e0o ph\u00e2n h\u1ec7 Mua h\u00e0ng, <\/strong>tab Mua h\u00e0ng, d\u1ecbch v\u1ee5, <\/strong>Nh\u1ea5n Th\u00eam\\Ch\u1ee9ng t\u1eeb mua h\u00e0ng.<\/strong><\/span><\/li>\n
    • Khai b\u00e1o th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<\/ul>\n

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

        \n
      • Sau khi khai b\u00e1o xong, nh\u1ea5n C\u1ea5t<\/strong>.<\/span><\/li>\n<\/ul>\n

        L\u01b0u \u00fd:<\/em><\/strong>
        \n<\/em><\/span><\/p>\n

          \n
        • K\u1ebf to\u00e1n ph\u1ea3i ch\u1ecdn Nh\u00f3m HHDV mua v\u00e0o<\/strong> th\u00ec ch\u1ee9ng t\u1eeb mua h\u00e0ng l\u1eadp ra m\u1edbi \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o<\/em>
          \n<\/em><\/span><\/li>\n
        • C\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean c\u00e1c ph\u00e2n h\u1ec7: Ti\u1ec1n m\u1eb7t<\/strong>, Ti\u1ec1n g\u1eedi,<\/b>\u00a0T\u1ed5ng h\u1ee3p<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<\/div><\/div>\n
          <\/span><\/p>\n

          B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra<\/strong><\/h4>\n

          <\/div>

          \n
            \n
          • V\u00e0o ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng, <\/strong>tab B\u00e1n h\u00e0ng, <\/strong>Nh\u1ea5n Th\u00eam\\ Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng.<\/strong><\/span><\/li>\n
          • Khai b\u00e1o th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra: m\u1eabu thu\u1ebf su\u1ea5t, k\u00fd hi\u1ec7u H\u0110, s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t,…<\/span><\/li>\n<\/ul>\n

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

              \n
            • Sau khi khai b\u00e1o xong, nh\u1ea5n C\u1ea5t.<\/strong><\/span><\/li>\n<\/ul>\n

              L\u01b0u \u00fd:<\/em><\/strong> <\/span><\/p>\n

                \n
              • C\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra tr\u00ean c\u00e1c ph\u00e2n h\u1ec7: Ti\u1ec1n m\u1eb7t<\/strong>, Ti\u1ec1n g\u1eedi<\/strong>, T\u1ed5ng h\u1ee3p<\/strong>.<\/em><\/span><\/li>\n<\/ul>\n<\/div><\/div>\n
                <\/span><\/p>\n

                B\u01b0\u1edbc 3: L\u1eadp T\u1edd khai thu\u1ebf GTGT c\u00f9ng b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra<\/strong><\/h4>\n

                <\/div>

                \n
                  \n
                • V\u00e0o ph\u00e2n h\u1ec7 Thu\u1ebf<\/strong>, nh\u1ea5n tr\u1ecf xu\u1ed1ng t\u1ea1i n\u00fat ch\u1ee9c n\u0103ng L\u1eadp t\u1edd khai<\/strong>, ch\u1ecdn T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/strong><\/span><\/li>\n<\/ul>\n

                  \"\"<\/p>\n

                    \n
                  • Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, t\u00edch ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai thu\u1ebf GTGT, sau \u0111\u00f3 nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/li>\n<\/ul>\n

                    \"\"<\/p>\n

                      \n
                    • H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y th\u00f4ng tin l\u00ean t\u1edd khai v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo, tuy nhi\u00ean v\u1eabn cho s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin.<\/span><\/li>\n
                    • Sau khi khai b\u00e1o v\u00e0 ki\u1ec3m tra th\u00f4ng tin tr\u00ean t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c, nh\u1ea5n C\u1ea5t<\/strong>.<\/span><\/li>\n<\/ul>\n

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

                      L\u01b0u \u00fd:<\/em><\/strong><\/span><\/p>\n

                        \n
                      • Tr\u01b0\u1eddng h\u1ee3p khi c\u1ea5t t\u1edd khai ph\u1ea7n m\u1ec1m b\u00e1o ch\u00eanh l\u1ec7ch ( v\u00ed d\u1ee5: 1\u0111, 2\u0111,…), nguy\u00ean nh\u00e2n do t\u00ednh n\u0103ng l\u00e0m tr\u00f2n s\u1ed1 th\u1eadp ph\u00e2n c\u1ee7a ph\u1ea7n m\u1ec1m. NSD ki\u1ec3m tra l\u1ea1i h\u00f3a \u0111\u01a1n n\u1ebfu \u0111\u00e3 \u0111\u00fang s\u1ed1 li\u1ec7u r\u1ed3i th\u00ec nh\u1ea5n C\u1ea5t.<\/li>\n
                      • Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111ang ch\u1ecdn % Thu\u1ebf GTGT lo\u1ea1i Kh\u00e1c h\u00f3a \u0111\u01a1n s\u1ebd kh\u00f4ng l\u00ean t\u1edd khai GTGT 01\/GTGT.<\/li>\n
                      • Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n n\u00e0o trong k\u1ef3 ch\u01b0a \u0111\u1ee7 th\u00f4ng tin th\u00ec ph\u1ea7n m\u1ec1m kh\u00f4ng l\u1ea5y l\u00ean b\u1ea3ng k\u00ea nh\u01b0ng c\u00f3 th\u00f4ng b\u00e1o cho NSD bi\u1ebft \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i. NSD s\u1eeda l\u1ea1i c\u00e1c th\u00f4ng tin c\u00f2n thi\u1ebfu r\u1ed3i s\u1eeda l\u1ea1i t\u1edd khai \u0111\u1ec3 ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 li\u1ec7u.<\/em><\/span><\/li>\n<\/ul>\n

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

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

                        B\u01b0\u1edbc 4: Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/h4>\n

                        <\/div>

                        \n
                          \n
                        • V\u00e0o ph\u00e2n h\u1ec7 Thu\u1ebf\\ kh\u00e1c\\ <\/strong>ch\u1ecdn ch\u1ee9c n\u0103ng Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/strong>.<\/span><\/li>\n<\/ul>\n

                          \"\"<\/p>\n

                            \n
                          • Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, sau \u0111\u00f3 nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/strong><\/span><\/li>\n<\/ul>\n

                            \"\"<\/p>\n

                              \n
                            • H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong k\u1ef3 kh\u1ea5u tr\u1eeb.<\/span><\/li>\n
                            • Nh\u1ea5n C\u1ea5t<\/strong>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n

                              \"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                               <\/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":[2593],"ht-kb-tag":[],"class_list":["post-869","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/869","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=869"}],"version-history":[{"count":8,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/869\/revisions"}],"predecessor-version":[{"id":54855,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/869\/revisions\/54855"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=869"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=869"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}