{"id":41365,"date":"2025-08-08T11:50:54","date_gmt":"2025-08-08T04:50:54","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=41365"},"modified":"2025-08-12T14:56:40","modified_gmt":"2025-08-12T07:56:40","slug":"toi-muon-hach-toan-5-hoac-2-vao-thue-gtgt-trich-vao-doanh-thu-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/toi-muon-hach-toan-5-hoac-2-vao-thue-gtgt-trich-vao-doanh-thu-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n h\u1ea1ch to\u00e1n 5% (ho\u1eb7c 2%) v\u00e0o thu\u1ebf GTGT tr\u00edch v\u00e0o doanh thu th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<p><b>C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 ngu\u1ed3n thu ph\u1ea3i tr\u00edch 5% (ho\u1eb7c 2%) doanh thu \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT<\/b><\/p>\n<h3 id=\"1-xac-dinh-so-thue-gtgt-don-vi-phai-nop-nsnn\"><strong>1. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p NSNN<\/strong><\/h3>\n<ul>\n<li>Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p , v\u00e0o ph\u00e2n h\u1ec7<b>\u00a0T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/b><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-41373 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/65.png\" alt=\"\" width=\"1059\" height=\"580\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/65.png 1059w, \/2025\/wp-content\/uploads\/2025\/08\/65-300x164.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/65-1024x561.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/65-768x421.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/65-50x27.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/65-60x33.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/65-100x55.png 100w\" sizes=\"auto, (max-width: 1059px) 100vw, 1059px\" \/><\/p>\n<h3 id=\"2-chi-nop-thue-gtgt-vao-nsnn\"><strong>2.\u00a0<\/strong>Chi n\u1ed9p thu\u1ebf GTGT v\u00e0o NSNN<\/h3>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ti\u1ec1n m\u1eb7t\/L\u1eadp phi\u1ebfu chi\/Phi\u1ebfu chi<\/strong>\u00a0ho\u1eb7c\u00a0<strong>Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n<strong>\u00a0N\u1ee3 TK 33311\/C\u00f3 TK 111, 112.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-42341 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/84.png\" alt=\"\" width=\"908\" height=\"672\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/84.png 908w, \/2025\/wp-content\/uploads\/2025\/08\/84-300x222.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/84-768x568.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/84-50x37.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/84-60x44.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/84-100x74.png 100w\" sizes=\"auto, (max-width: 908px) 100vw, 908px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 ngu\u1ed3n thu ph\u1ea3i tr\u00edch 5% (ho\u1eb7c 2%) doanh thu \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT 1. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p NSNN Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p , v\u00e0o ph\u00e2n&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1027],"ht-kb-tag":[],"class_list":["post-41365","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/41365","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\/51"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/41365\/revisions"}],"predecessor-version":[{"id":42343,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/41365\/revisions\/42343"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=41365"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=41365"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=41365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}