{"id":39151,"date":"2024-12-16T10:20:27","date_gmt":"2024-12-16T03:20:27","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=39151"},"modified":"2025-10-30T09:30:59","modified_gmt":"2025-10-30T02:30:59","slug":"dap-ung-tinh-thue-gtgt-theo-phuong-phap-truc-tiep-de-nop-cho-co-quan-thue","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/dap-ung-tinh-thue-gtgt-theo-phuong-phap-truc-tiep-de-nop-cho-co-quan-thue\/","title":{"rendered":"T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf"},"content":{"rendered":"<h3 id=\"1-muc-dich\">1. T\u1ed5ng quan<\/h3>\n<p><span class=\"citation-74\">B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn<\/span><span class=\"citation-74 citation-end-74\"> k\u1ebf to\u00e1n c\u00e1ch thi\u1ebft l\u1eadp v\u00e0 l\u1eadp T\u1edd khai thu\u1ebf GTGT (M\u1eabu 04\/GTGT) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf<\/span><\/p>\n<h3 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R2: <\/strong>K\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1eadp v\u00e0 in \u0111\u01b0\u1ee3c m\u1eabu 04\/GTGT: T\u1edd khai thu\u1ebf GTGT theo TT80\/2021\/TT-BTC \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n<p><em>Xem phim gi\u1edbi thi\u1ec7u t\u00ednh n\u0103ng:<\/em><\/p>\n<p><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/dhiJB68-rM4?si=YLO0SnAzR0Aj4ivF\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\" data-mce-fragment=\"1\"><\/iframe><\/p>\n<h3>3. C\u00e1c b\u01b0\u1edbc thi\u1ebft l\u1eadp<\/h3>\n<p id=\"buoc-1-thiet-lap-phuong-phap-tinh-thue-gtgt\">B\u01b0\u1edbc 1: Thi\u1ebft l\u1eadp ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT<\/p>\n<ul>\n<li>V\u00e0o ph\u1ea7n\u00a0<strong>Thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/mimosahelp.misa.vn\/ke-toan\/wp-content\/uploads\/2024\/05\/R16-12.png\" \/><\/p>\n<ul>\n<li>T\u1ea1i m\u1ee5c\u00a0<strong>Nghi\u1ec7p v\u1ee5\\Nghi\u1ec7p v\u1ee5 thu\u1ebf,<\/strong>\u00a0t\u00edch ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0\u00a0<strong>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/strong><\/li>\n<li>Ch\u1ecdn\u00a0<strong>Nh\u00f3m ng\u00e0nh ngh\u1ec1 ch\u00ednh t\u00ednh thu\u1ebf GTGT.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/mimosahelp.misa.vn\/ke-toan\/wp-content\/uploads\/2024\/05\/R16-11.png\" \/><\/p>\n<p id=\"buoc-2-hach-toan-cac-chung-tu-phat-sinh-theo-phuong-phap-tinh-thue-gtgt-truc-tiep\">B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp<\/p>\n<ul>\n<li>Tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb, t\u1ea1i tab\u00a0<strong>Thu\u1ebf,<\/strong>\u00a0anh\/ch\u1ecb ch\u1ecdn th\u00eam th\u00f4ng tin\u00a0<strong>Nh\u00f3m ng\u00e0nh ngh\u1ec1<\/strong>\u00a0\u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/li>\n<li>T\u00edch ch\u1ecdn\u00a0<strong>Gi\u1ea3m 20% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft gi\u1ea3m thu\u1ebf\u00a0<\/strong>n\u1ebfu c\u1ea7n\u00a0(hi\u1ec3n th\u1ecb h\u1ebft ng\u00e0y 30\/06\/2024).<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/mimosahelp.misa.vn\/ke-toan\/wp-content\/uploads\/2024\/05\/R16-14.png\" \/><\/p>\n<p id=\"buoc-3-lap-to-khai-thue-gtgt-theo-phuong-phap-truc-tiep\">B\u01b0\u1edbc 3: L\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/p>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Thu\u1ebf.<\/strong><\/li>\n<li>Di chu\u1ed9t v\u00e0o m\u1ee5c\u00a0<strong>T\u1edd khai thu\u1ebf<\/strong>, ch\u1ecdn l\u1eadp\u00a0<strong>T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/mimosahelp.misa.vn\/ke-toan\/wp-content\/uploads\/2024\/05\/R16-15.png\" \/><\/p>\n<ul>\n<li>Khai b\u00e1o th\u00f4ng tin nh\u01b0\u00a0<strong>T\u1edd khai l\u1ea7n \u0111\u1ea7u<\/strong>\u00a0ho\u1eb7c<strong>\u00a0T\u1edd khai b\u1ed5 sung, K\u1ef3, n\u0103m, Danh m\u1ee5c ng\u00e0nh ngh\u1ec1,\u2026<\/strong><\/li>\n<li>T\u00edch ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai k\u00e8m theo.<\/li>\n<li>Nh\u1ea5n<strong>\u00a0\u0110\u1ed3ng \u00fd.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/mimosahelp.misa.vn\/ke-toan\/wp-content\/uploads\/2024\/05\/R16-16.png\" \/><\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m l\u1eadp t\u1edd khai nh\u01b0 sau. Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/mimosahelp.misa.vn\/ke-toan\/wp-content\/uploads\/2024\/05\/R16-17.png\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n\u00a0<strong>In<\/strong>\u00a0ho\u1eb7c\u00a0<strong>Xu\u1ea5t XML<\/strong>\u00a0t\u1edd khai, b\u1ea3ng k\u00ea, ph\u1ee5 l\u1ee5c,\u2026 theo nhu c\u1ea7u.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/mimosahelp.misa.vn\/ke-toan\/wp-content\/uploads\/2024\/05\/R16-18.png\" \/><\/p>\n<p><em>*Xem th\u00eam h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT\u00a0<strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lap-to-khai-thue-gtgt\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n c\u00e1ch thi\u1ebft l\u1eadp v\u00e0 l\u1eadp T\u1edd khai thu\u1ebf GTGT (M\u1eabu 04\/GTGT) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf 2. Chi ti\u1ebft thay \u0111\u1ed5i K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R2: K\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1eadp&#8230;<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[849],"ht-kb-tag":[],"class_list":["post-39151","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r2"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/39151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=39151"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/39151\/revisions"}],"predecessor-version":[{"id":58413,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/39151\/revisions\/58413"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=39151"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=39151"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=39151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}