{"id":71853,"date":"2026-01-19T09:25:55","date_gmt":"2026-01-19T02:25:55","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=71853"},"modified":"2026-01-27T11:18:40","modified_gmt":"2026-01-27T04:18:40","slug":"lap-mau-01-gtgt-to-khai-thue-gtgt-ban-hanh-theo-tt80-2021-tt-btc-duoc-cap-nhat-theo-tt40-2025-tt-btc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lap-mau-01-gtgt-to-khai-thue-gtgt-ban-hanh-theo-tt80-2021-tt-btc-duoc-cap-nhat-theo-tt40-2025-tt-btc\/","title":{"rendered":"L\u1eadp M\u1eabu 01\/GTGT: T\u1edd khai thu\u1ebf GTGT ban h\u00e0nh theo TT80\/2021\/TT-BTC \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo TT40\/2025\/TT-BTC"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>Ng\u00e0y 13\/6\/2025, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 40\/2025\/TT-BTC v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c th\u00f4ng t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ph\u00e2n \u0111\u1ecbnh th\u1ea9m quy\u1ec1n c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng theo m\u00f4 h\u00ecnh ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng 02 c\u1ea5p.<\/p>\n<p>T\u1ea1i \u0111i\u1ec3m g Kho\u1ea3n 7 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 40\/2025\/TT-BTC c\u00f3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021, trong \u0111\u00f3 M\u1eabu s\u1ed1 01\/GTGT thay \u0111\u1ed5i nh\u01b0 sau:<\/p>\n<ul>\n<li>Thay th\u1ebf c\u1ee5m t\u1eeb \u201cPh\u01b0\u1eddng\/x\u00e3\u201d t\u1ea1i ch\u1ec9 ti\u00eau 11a th\u00e0nh \u201cX\u00e3\/ph\u01b0\u1eddng\/\u0111\u1eb7c khu\u201d.<\/li>\n<li>Thay th\u1ebf t\u1eeb \u201chuy\u1ec7n\u201d t\u1ea1i ph\u1ea7n chi ch\u00fa b\u1eb1ng c\u1ee5m t\u1eeb \u201cX\u00e3\/ ph\u01b0\u1eddng\/\u0111\u1eb7c khu\u201d.<\/li>\n<li>B\u00e3i b\u1ecf c\u1ee5m t\u1eeb &#8220;Qu\u1eadn\/Huy\u1ec7n&#8221; t\u1ea1i ch\u1ec9 ti\u00eau 11b.<\/li>\n<\/ul>\n<h3>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p><strong>&#8211; Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R16: <\/strong>B\u1ea1n ch\u01b0a th\u1ec3 in m\u1eabu 01\/GTGT \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 40\/2025\/TT-BTC.<\/p>\n<p><strong>&#8211; K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R16: <\/strong>Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng cho b\u1ea1n c\u00f3 th\u1ec3 l\u1eadp v\u00e0 in <strong>M\u1eabu 01\/GTGT: T\u1edd khai thu\u1ebf GTGT<\/strong> ban h\u00e0nh theo TT80\/2021\/TT-BTC \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo TT40\/2025\/TT-BTC.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-72385\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/R16-33.jpg\" alt=\"\" width=\"1394\" height=\"813\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/R16-33.jpg 1394w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-33-300x175.jpg 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-33-1024x597.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-33-768x448.jpg 768w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-33-50x29.jpg 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-33-60x35.jpg 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-33-100x58.jpg 100w\" sizes=\"auto, (max-width: 1394px) 100vw, 1394px\" \/><\/p>\n<p><em>&gt;&gt;&gt; Xem h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lap-to-khai-thue-gtgt\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan Ng\u00e0y 13\/6\/2025, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 40\/2025\/TT-BTC v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c th\u00f4ng t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ph\u00e2n \u0111\u1ecbnh th\u1ea9m quy\u1ec1n c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng theo m\u00f4 h\u00ecnh ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng 02 c\u1ea5p&#8230;.<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[929],"ht-kb-tag":[],"class_list":["post-71853","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r16"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71853","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=71853"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71853\/revisions"}],"predecessor-version":[{"id":72473,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/71853\/revisions\/72473"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=71853"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=71853"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=71853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}