{"id":5732,"date":"2020-08-19T01:39:28","date_gmt":"2020-08-19T01:39:28","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=5732"},"modified":"2025-11-10T14:23:25","modified_gmt":"2025-11-10T07:23:25","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":"\/ke-toan\/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":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf GTGT (5% ho\u1eb7c 2%) tr\u00edch v\u00e0o doanh thu \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh, ghi nh\u1eadn v\u00e0 n\u1ed9p thu\u1ebf GTGT v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00fang quy \u0111\u1ecbnh. Vi\u1ec7c n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong>.\u00a0<\/p>\n

2. \u0110inh kho\u1ea3n<\/h3>\n
\n
X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01a1n v\u1ecb kh\u1ea5u tr\u1eeb v\u00e0o doanh thu, ph\u1ea3i n\u1ed9p NSNN:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 5311: Doanh thu do \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp thu<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 33311: Thu\u1ebf GTGT \u0111\u1ea7u ra<\/p>\n
\n
Chi n\u1ed9p thu\u1ebf GTGT v\u00e0o NSNN:<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 33311: Thu\u1ebf GTGT \u0111\u1ea7u ra<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112<\/p>\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p NSNN<\/strong><\/p>\n
\n
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 T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b><\/li>\n
H\u1ea1ch to\u00e1n<\/strong>: N\u1ee3 <\/strong>TK 5311\/<\/strong> C\u00f3<\/strong> TK 33311,<\/strong>\u00a0Ngu\u1ed3n\u00a0l\u00e0 Ngu\u1ed3n kh\u00e1c<\/b>,\u00a0C\u1ea5p ph\u00e1t <\/strong>l\u00e0 Kh\u00e1c <\/strong>v\u00e0\u00a0Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0\u00a0Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/b><\/p>\n
B\u01b0\u1edbc 2: Chi n\u1ed9p thu\u1ebf GTGT v\u00e0o NSNN<\/strong><\/p>\n
\n
V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t\/L\u1eadp phi\u1ebfu chi\/Phi\u1ebfu chi<\/strong> ho\u1eb7c Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n TK N\u1ee3 33311\/ TK C\u00f3 111, 112.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf GTGT (5% ho\u1eb7c 2%) tr\u00edch v\u00e0o doanh thu \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u00e1c \u0111\u1ecbnh, ghi nh\u1eadn v\u00e0 n\u1ed9p thu\u1ebf GTGT v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00fang quy \u0111\u1ecbnh. Vi\u1ec7c n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed…<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[90],"ht-kb-tag":[],"class_list":["post-5732","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-thue"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5732","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=5732"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5732\/revisions"}],"predecessor-version":[{"id":58295,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5732\/revisions\/58295"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=5732"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=5732"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=5732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}