{"id":6585,"date":"2015-08-06T03:39:52","date_gmt":"2015-08-06T03:39:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6585"},"modified":"2015-08-11T07:57:00","modified_gmt":"2015-08-11T07:57:00","slug":"huong-dan-lap-to-khai-thue-gtgt-theo-phuong-phap-khau-tru-theo-mau-01gtgt","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6585","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-6589 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/To-khai-thue-GTGT-theo-pp-khau-tru-300x223.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT - \u1ea3nh ch\u00ednh\" width=\"233\" height=\"173\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/To-khai-thue-GTGT-theo-pp-khau-tru-300x223.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/To-khai-thue-GTGT-theo-pp-khau-tru.jpg 808w\" sizes=\"(max-width: 233px) 100vw, 233px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a> xin h\u01b0\u1edbng d\u1eabn b\u1ea1n \u0111\u1ecdc c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT tr\u00ean ph\u1ea7n m\u1ec1m HTKK.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1edbc ti\u00ean, c\u00e1c b\u1ea1n ph\u1ea3i c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m HTKK m\u1edbi nh\u1ea5t ( hi\u1ec7n t\u1ea1i l\u00e0 HTKK 3.3.2) \u0111\u1ec3 ti\u1ec1n h\u00e0nh k\u00ea khai tr\u00ean \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 1<\/strong>: C\u00e1c b\u1ea1n nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty m\u00ecnh v\u00e0 \u0111\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-6586\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-mau-01-GTGT-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT - \u1ea3nh 1\" width=\"477\" height=\"266\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-mau-01-GTGT-1.jpg 477w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-mau-01-GTGT-1-300x167.jpg 300w\" sizes=\"(max-width: 477px) 100vw, 477px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong> Sau khi v\u00e0o ph\u1ea7n m\u1ec1m, click v\u00e0o m\u1ee5c \u201cH\u1ec7 th\u1ed1ng\u201d \u0111\u1ec3 nh\u1eadp h\u1ebft c\u00e1c th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p =&gt; b\u1ea5m \u201cGhi\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn t\u1edd khai thu\u1ebf GTGT<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ecdn m\u1ee5c \u201cThu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d -&gt; \u201cT\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)\u201d -&gt; Ch\u1ecdn k\u1ef3 k\u00ea khai theo th\u00e1ng hay theo qu\u00fd -&gt; \u0110\u1ed3ng \u00fd<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong><em>L\u01b0u \u00fd <\/em><\/strong>\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2015 theo Lu\u1eadt s\u1ed1 71\/2014\/QH13 \u0111\u00e3 b\u1ecf quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i g\u1eedi B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra, mua v\u00e0o khi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf GTGT, do \u0111\u00f3 c\u00e1c b\u1ea1n kh\u00f4ng c\u1ea7n t\u00edch v\u00e0o \u00f4 ph\u1ee5 l\u1ee5c khi k\u00ea khai.<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-6587\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-mau-01-GTGT-2.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT - \u1ea3nh 2\" width=\"602\" height=\"594\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-mau-01-GTGT-2.jpg 586w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-mau-01-GTGT-2-300x296.jpg 300w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 4:<\/strong> Ti\u1ebfn h\u00e0nh l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [21] : N\u1ebfu kh\u00f4ng ph\u00e1t sinh mua b\u00e1n trong k\u1ef3, c\u00e1c b\u1ea1n \u0111\u00e1nh click v\u00e0o \u0111\u00e2y. Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng kh\u00f4ng c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [22]: Ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau [43] c\u1ee7a k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang (ph\u1ea7n m\u1ec1m s\u1ebd t\u1eeb \u0111\u1ed9ng c\u1eadp nh\u00e2t, tuy nhi\u00ean c\u00e1c b\u1ea1n n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [23], [24]. [25] C\u00e1c b\u1ea1n ph\u1ea3i t\u1ef1 nh\u1eadp s\u1ed1 li\u1ec7u v\u1ec1 t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o, thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 n\u00e0y<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>L\u01b0<\/em><\/strong><strong><em>u \u00fd: <\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [25] l\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3. B\u1ea1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u00e1n ta trong k\u1ef3 c\u00f3 ch\u1ecbu thu\u1ebf hay kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. N\u1ebfu DN ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf th\u00ec ch\u1ec9 ti\u00eau [25] = [24] . N\u1ebfu DN \u0111\u1ed3ng th\u1eddi s\u1ea3n xu\u1ea5t th\u00eam c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau [25]<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [26]: D\u00e0nh cho h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [27] [28] : Ph\u1ea7n m\u1ec1m t\u1ef1 c\u1eadp nh\u1eadt t\u1eeb khi b\u1ea1n nh\u1eadp c\u00e1c ch\u1ec9 ti\u00eau [29, 30, 31,32, 33]<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [ 29] [30] [31] [32] [33]: b\u1ea1n t\u1ef1 nh\u1eadp v\u00e0o theo s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf t\u1ed5ng h\u1ee3p tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [34] [35] [36] : Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [37] [38] : Ph\u00e1t sinh khi k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u1ec9 ti\u00eau [39] : Thu\u1ebf GTGT v\u00e3ng lai \u0111\u00e3 n\u1ed9p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng ( Nh\u1eefng doanh nghi\u1ec7p c\u00f3 n\u1ed9p thu\u1ebf v\u00e3ng \u00a0lai c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n \u0111\u1ec3 k\u00ea khai \u1edf ph\u1ee5 l\u1ee5c 01-5\/GTGT, v\u00e0 s\u1ed1 li\u1ec7u s\u1ebd t\u1ef1 c\u1eadp nh\u1eadt tr\u00ean ch\u1ec9 ti\u00eau [39] c\u1ee7a t\u1edd khai M\u1eabu 01\/GTGT)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [40] [41] [42] [43] : Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i c\u00f9ng: &#8211; N\u1ebfu c\u00f3 ph\u00e1t sinh s\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau [40]: DN ph\u1ea3i n\u1ed9p thu\u1ebf GTGT<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 -N\u1ebfu c\u00f3 ph\u00e1t sinh s\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau [43] : DN c\u00f2n thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n sang ch\u1ec9 ti\u00eau [22] c\u1ee7a k\u1ef3 sau\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi k\u00ea khai xong c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean, click n\u00fat &#8220;Ghi&#8221; ph\u00eda d\u01b0\u1edbi b\u00ean ph\u1ea3i m\u00e0n h\u00ecnh, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n c\u00e1c ch\u1ec9 ti\u00eau. C\u00e1c b\u1ea1n xu\u1ea5t kh\u1ea9u t\u1edd khai ra file XML \u0111\u1ec3 n\u1ed9p qua m\u1ea1ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-to-khai-gtgt-theo-phuong-phap-truc-tiep-tren-doanh-thu-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-nhat-ve-ke-khai-thue-gtgt-theo-thang-hay-theo-quy\/\">Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng k\u1ef3, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi t\u1edd khai thu\u1ebf GTGT l\u00ean c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, T\u1ea1i \u0111\u00e2y, K\u1ebf to\u00e1n Centax xin H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT<\/p>\n","protected":false},"author":7,"featured_media":7741,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[824],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6585"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6585"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6585\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7741"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6585"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}