{"id":44559,"date":"2025-06-02T11:00:49","date_gmt":"2025-06-02T04:00:49","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=44559"},"modified":"2025-11-11T11:51:59","modified_gmt":"2025-11-11T04:51:59","slug":"dap-ung-tinh-dung-tong-so-tien-thanh-toan-khi-lap-chung-tu-ban-hang-theo-phuong-phap-truc-tiep-tren-doanh-thu-va-co-giam-thue-theo-nq174-2024-qh15","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/dap-ung-tinh-dung-tong-so-tien-thanh-toan-khi-lap-chung-tu-ban-hang-theo-phuong-phap-truc-tiep-tren-doanh-thu-va-co-giam-thue-theo-nq174-2024-qh15\/","title":{"rendered":"T\u00ednh ch\u00ednh x\u00e1c t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n khi l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu v\u00e0 c\u00f3 gi\u1ea3m thu\u1ebf theo NQ174\/2024\/QH15"},"content":{"rendered":"<h3 id=\"1-muc-dich\">1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch <strong data-start=\"447\" data-end=\"514\">l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong> v\u00e0 <strong data-start=\"518\" data-end=\"560\">t\u00ednh ch\u00ednh x\u00e1c t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/strong> khi \u00e1p d\u1ee5ng <strong data-start=\"573\" data-end=\"621\">gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15, <\/strong>gi\u00fap t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u01a1n v\u1ecb d\u1ec5 d\u00e0ng <strong data-start=\"725\" data-end=\"771\">\u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp b\u00e1o c\u00e1o ch\u00ednh x\u00e1c<\/strong>.<\/p>\n<p><strong>&#8211; Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R6: <\/strong>Do tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu kh\u00f4ng c\u00f3 th\u00f4ng tin S\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb thu\u1ebf n\u00ean h\u1ec7 th\u1ed1ng <strong data-start=\"508\" data-end=\"544\">t\u00ednh sai t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/strong>, d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u tr\u00ean <strong data-start=\"567\" data-end=\"590\">h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb<\/strong> kh\u00f4ng kh\u1edbp nhau, g\u00e2y kh\u00f3 kh\u0103n cho \u0111\u01a1n v\u1ecb trong vi\u1ec7c \u0111\u1ed1i chi\u1ebfu v\u00e0 b\u00e1o c\u00e1o.<\/p>\n<p><strong>&#8211; K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R6: <\/strong>Ph\u1ea7n m\u1ec1m b\u1ed5\u00a0sung th\u00f4ng tin <strong>Ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m <\/strong>t\u1ea1i m\u1ee5c <strong>Thu\u1ebf<\/strong> tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb v\u1edbi d\u1eef li\u1ec7u \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/p>\n<h3>2. C\u00e1ch th\u1ef1c hi\u1ec7n<\/h3>\n<p><em><strong>L\u01b0u \u00fd: <\/strong>Ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT l\u00e0 <strong>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong><\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o ph\u00e2n h\u1ec7 <strong>B\u00e1n h\u00e0ng\\L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, t\u00edch ch\u1ecdn \u00f4 <strong>Gi\u1ea3m 20% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft gi\u1ea3m thu\u1ebf, <\/strong>nh\u1ea5n qua tab <strong>Thu\u1ebf<\/strong>, nh\u1eadp l\u1ea1i s\u1ed1 ti\u1ec1n \u1edf \u00f4 <strong>Ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m (n\u1ebfu c\u1ea7n)<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Khai b\u00e1o c\u00e1c th\u00f4ng tin kh\u00e1c v\u00e0 Nh\u1ea5n<strong> C\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44569\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-38.png\" alt=\"\" width=\"1293\" height=\"674\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-38.png 1293w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-38-300x156.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-38-1024x534.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-38-768x400.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-38-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-38-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-38-100x52.png 100w\" sizes=\"auto, (max-width: 1293px) 100vw, 1293px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu v\u00e0 t\u00ednh ch\u00ednh x\u00e1c t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n khi \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15, gi\u00fap t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean ch\u1ee9ng&#8230;<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[854],"ht-kb-tag":[],"class_list":["post-44559","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r6"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44559","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=44559"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44559\/revisions"}],"predecessor-version":[{"id":63833,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44559\/revisions\/63833"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=44559"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=44559"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=44559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}