{"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":"2025-09-12T08:17:52","modified_gmt":"2025-09-12T01:17:52","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":"<h2 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h2>\n<p>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<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\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><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R8<\/strong>, ph\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<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf\\T\u1edd khai thu\u1ebf<\/strong>. Nh\u1ea5n <strong>Th\u00eam<\/strong>.<\/p>\n<p>2. 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>3. 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>4. \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. M\u1ee5c \u0111\u00edch 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 \u0111\u1ed5i Theo Ngh\u1ecb quy\u1ebft&#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":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44921\/revisions"}],"predecessor-version":[{"id":44973,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44921\/revisions\/44973"}],"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}]}}