{"id":30367,"date":"2024-10-24T15:06:52","date_gmt":"2024-10-24T08:06:52","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=30367"},"modified":"2026-07-08T10:43:49","modified_gmt":"2026-07-08T03:43:49","slug":"khau-tru-thue","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khau-tru-thue\/","title":{"rendered":"Kh\u1ea5u tr\u1eeb thu\u1ebf"},"content":{"rendered":"

1.T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft gi\u00fap nh\u1eb1m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT) sau khi l\u1eadp b\u1ea3ng k\u00ea b\u00e1n ra v\u00e0 mua v\u00e0o tr\u00ean ph\u1ea7n m\u1ec1m, t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ebfn thao t\u00e1c sinh ch\u1ee9ng t\u1eeb v\u00e0 ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Th\u1ef1c hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n 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, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3:<\/p>\n
N\u1ee3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3331)<\/p>\n
C\u00f3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n

3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o nghi\u1ec7p v\u1ee5\u00a0Thu\u1ebf<\/strong>, ch\u1ecdn\u00a0Kh\u1ea5u tr\u1eeb thu\u1ebf.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh\u00a0Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong>. Anh\/ch\u1ecb ch\u1ecdn\u00a0K\u1ef3<\/strong>\u00a0t\u00ednh thu\u1ebf<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh\u00a0Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong>\u00a0t\u1eeb b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra.<\/p>\n
L\u01b0u \u00fd:<\/strong>\u00a0<\/em><\/p>\n
\n
Anh\/ ch\u1ecb c\u1ea7n l\u1eadp\u00a0b\u1ea3ng k\u00ea mua v\u00e0o<\/a>\u00a0v\u00e0\u00a0 b\u1ea3ng k\u00ea b\u00e1n ra<\/a>\u00a0tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/em><\/li>\n
K\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf ph\u1ea3i trong c\u00f9ng m\u1ed9t kho\u1ea3ng th\u1eddi gian.<\/em><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4: <\/strong>\u00a0Nh\u1ea5n Ti\u1ebfp t\u1ee5c<\/strong>\u00a0\u0111\u1ec3 xem c\u00e1c\u00a0Th\u00f4ng tin chung<\/strong>\u00a0v\u00e0 th\u00f4ng tin\u00a0Ch\u1ee9ng t\u1eeb<\/strong>\u00a0c\u1ee7a b\u1ea3ng\u00a0Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong>. Ho\u1eb7c c\u00f3 th\u1ec3 nh\u1ea5n\u00a0Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong>\u00a0ngay t\u1ea1i m\u00e0n h\u00ecnh tr\u00ean.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 5:<\/strong>\u00a0H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o\u00a0Sinh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>. Nh\u1ea5n\u00a0C\u00f3<\/strong>\u00a0\u0111\u1ec3 xem ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 6:<\/strong> H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c v\u00e0 ghi s\u1ed5 th\u00e0nh c\u00f4ng. Nh\u1ea5n C\u00f3<\/strong>\u00a0\u0111\u1ec3 xem ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 7:<\/strong>\u00a0 H\u1ec7 th\u1ed1ng sinh ra Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> t\u01b0\u01a1ng \u1ee9ng. Nh\u1ea5n\u00a0B\u1ecf ghi\\S\u1eeda<\/strong>\u00a0\u0111\u1ec3 nh\u1eadp th\u00eam th\u00f4ng tin c\u1ea7n thi\u1ebft cho ch\u1ee9ng t\u1eeb.<\/p>\n
$\"\"$ <\/p>\n","protected":false},"excerpt":{"rendered":"
1.T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u00fap nh\u1eb1m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT) sau khi l\u1eadp b\u1ea3ng k\u00ea b\u00e1n ra v\u00e0 mua v\u00e0o tr\u00ean ph\u1ea7n m\u1ec1m, t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ebfn thao…<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[186],"ht-kb-tag":[],"class_list":["post-30367","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-thue"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/30367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/30367\/revisions"}],"predecessor-version":[{"id":51759,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/30367\/revisions\/51759"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=30367"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=30367"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=30367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}