{"id":44921,"date":"2025-09-11T10:34:22","date_gmt":"2025-09-11T03:34:22","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=44921"},"modified":"2026-07-07T10:17:14","modified_gmt":"2026-07-07T03:17:14","slug":"lap-to-khai-thue-gtgt-kem-phu-luc-giam-thue-theo-nghi-quyet-174-2024-qh15","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lap-to-khai-thue-gtgt-kem-phu-luc-giam-thue-theo-nghi-quyet-174-2024-qh15\/","title":{"rendered":"L\u1eadp t\u1edd khai thu\u1ebf GTGT k\u00e8m ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15"},"content":{"rendered":"<h3 id=\"1-muc-dich\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u00f3 th\u1ec3 n\u1ed9p k\u00e8m ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT \u0111\u1ec3 k\u00ea chi ti\u1ebft ph\u00e1t sinh c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t 8%, \u0111\u00e1p \u1ee9ng Ngh\u1ecb quy\u1ebft 174\/2024\/QH15 ng\u00e0y 30\/11\/2024 c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/p>\n<h3 id=\"2-chi-tiet-thay-doi\"><strong>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/strong><\/h3>\n<p>Theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15 li\u00ean quan \u0111\u1ebfn gi\u1ea3m thu\u1ebf GTGT 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m m\u1eb7t h\u00e0ng thu\u1ebf su\u1ea5t 8%, \u0111\u01a1n v\u1ecb ph\u00e1t sinh mua v\u00e0o, b\u00e1n ra c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t 8% khi n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ea7n n\u1ed9p k\u00e8m ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT \u0111\u1ec3 ph\u00e1t sinh c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t 8% g\u1ed3m t\u00ean h\u00e0ng, ti\u1ec1n h\u00e0ng, ti\u1ec1n thu\u1ebf.<\/p>\n<p><b>Hi\u1ec7n nay,<\/b>\u00a0ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng l\u1eadp t\u1edd khai thu\u1ebf GTGT k\u00e8m ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15.<\/p>\n<h3><strong>3. H\u01b0\u1edbng d\u1eabn ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf\\T\u1edd khai thu\u1ebf<\/strong>. Nh\u1ea5n <strong>Th\u00eam<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean giao di\u1ec7n khai b\u00e1o tham s\u1ed1:<\/p>\n<ul>\n<li>Ch\u1ecdn <strong>K\u1ef3<\/strong>, <strong>N\u0103m<\/strong> khai thu\u1ebf GTGT<\/li>\n<li>Ch\u1ecdn <strong>Danh m\u1ee5c ng\u00e0nh ngh\u1ec1<\/strong><\/li>\n<li>T\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 174\/2024\/QH15<\/li>\n<li>Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44923 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/1-8.png\" alt=\"\" width=\"515\" height=\"312\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/1-8.png 515w, \/2025\/wp-content\/uploads\/2025\/09\/1-8-300x182.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/1-8-50x30.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/1-8-60x36.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/1-8-100x61.png 100w\" sizes=\"auto, (max-width: 515px) 100vw, 515px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh l\u1eadp t\u1edd khai c\u00f3 2 m\u1ee5c: <strong>T\u1edd khai<\/strong> v\u00e0 <strong>PL NQ 174\/2024\/QH15, <\/strong>t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u theo th\u00f4ng tin tham s\u1ed1 \u0111\u00e3 ch\u1ecdn. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44925 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/2-7.png\" alt=\"\" width=\"1128\" height=\"834\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/2-7.png 1128w, \/2025\/wp-content\/uploads\/2025\/09\/2-7-300x222.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/2-7-1024x757.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/2-7-768x568.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/2-7-50x37.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/2-7-60x44.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/2-7-100x74.png 100w\" sizes=\"auto, (max-width: 1128px) 100vw, 1128px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> \u0110\u1ec3 in t\u1edd khai k\u00e8m ph\u1ee5 l\u1ee5c, nh\u1ea5n <strong>In<\/strong>, ch\u1ecdn m\u1eabu <strong>01\/GTGT:T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC)<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44967 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/3-11.png\" alt=\"\" width=\"988\" height=\"237\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/3-11.png 988w, \/2025\/wp-content\/uploads\/2025\/09\/3-11-300x72.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/3-11-768x184.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/3-11-50x12.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/3-11-60x14.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/3-11-100x24.png 100w\" sizes=\"auto, (max-width: 988px) 100vw, 988px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44969 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/4-1.png\" alt=\"\" width=\"1922\" height=\"932\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/4-1.png 1922w, \/2025\/wp-content\/uploads\/2025\/09\/4-1-300x145.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/4-1-1024x497.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/4-1-768x372.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/4-1-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/4-1-1536x745.png 1536w, \/2025\/wp-content\/uploads\/2025\/09\/4-1-60x29.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/4-1-100x48.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u00f3 th\u1ec3 n\u1ed9p k\u00e8m ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT \u0111\u1ec3 k\u00ea chi ti\u1ebft ph\u00e1t sinh c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf su\u1ea5t 8%, \u0111\u00e1p \u1ee9ng Ngh\u1ecb quy\u1ebft 174\/2024\/QH15 ng\u00e0y 30\/11\/2024 c\u1ee7a Qu\u1ed1c h\u1ed9i. 2. Chi ti\u1ebft thay&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1011],"ht-kb-tag":[],"class_list":["post-44921","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r8"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44921","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\/44921\/revisions"}],"predecessor-version":[{"id":50761,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44921\/revisions\/50761"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=44921"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=44921"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=44921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}