{"id":6592,"date":"2015-08-06T03:50:07","date_gmt":"2015-08-06T03:50:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6592"},"modified":"2015-08-11T08:05:18","modified_gmt":"2015-08-11T08:05:18","slug":"huong-dan-lap-to-khai-gtgt-theo-phuong-phap-truc-tiep-tren-doanh-thu-tren-htkk","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6592","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-6601\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-thue-GTGT-theo-phuong-phap-truc-tiep-300x204.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK - \u1ea3nh ch\u00ednh\" width=\"266\" height=\"181\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-thue-GTGT-theo-phuong-phap-truc-tiep-300x204.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-thue-GTGT-theo-phuong-phap-truc-tiep.jpg 970w\" sizes=\"(max-width: 266px) 100vw, 266px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu l\u00e0 m\u1ed9t trong hai h\u00ecnh th\u1ee9c khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5ng h\u1ee3p c\u00e1c h\u00f3a \u0111\u01a1n trong k\u1ef3 \u0111\u1ec3 ti\u1ebfn h\u00e0nh k\u00ea khai thu\u1ebf GTGT theo quy \u0111\u1ecbnh. T\u1ea1i b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n Centax <\/a>xin h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 12 \u0110i\u1ec1u 13 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/203\/TT-BTC<\/a><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 quy \u0111\u1ecbnh v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-gia-tri-gia-tang-theo-phuong-phap-truc-tiep-tren-doanh-thu\/\">C\u00e1ch t\u00ednh thu\u1ebf tr\u1ef1c GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. K\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong><\/span><\/h2>\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-6596\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-pp-truc-tiep-tren-doanh-thu.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK - \u1ea3nh 1\" width=\"471\" height=\"262\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-pp-truc-tiep-tren-doanh-thu.jpg 471w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-pp-truc-tiep-tren-doanh-thu-300x167.jpg 300w\" sizes=\"(max-width: 471px) 100vw, 471px\" \/><\/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 k\u1ef3 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 GTGT tr\u1ef1c ti\u1ebfp tr\u00ean Doanh thu (04\/GTGT)\u201d -&gt; Ch\u1ecdn k\u1ef3 k\u00ea khai theo th\u00e1ng hay theo qu\u00fd -&gt; \u0110\u1ed3ng \u00fd. M\u1eabu 04\/GTGT s\u1ebd \u0111\u01b0\u1ee3c hi\u1ec7n ra nh\u01b0 sau:<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-6597\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-pp-truc-tiep-tren-doanh-thu-2.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK - \u1ea3nh 2\" width=\"636\" height=\"408\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-pp-truc-tiep-tren-doanh-thu-2.jpg 636w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Huong-dan-cach-lap-to-khai-thue-GTGT-theo-pp-truc-tiep-tren-doanh-thu-2-300x192.jpg 300w\" sizes=\"(max-width: 636px) 100vw, 636px\" \/><\/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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, ch\u00fang ta ch\u1ec9 quan t\u00e2m \u0111\u1ebfn doanh thu \u0111\u01b0\u1ee3c ghi tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u1ee7a c\u00f4ng ty m\u00e0 kh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn chi ph\u00ed.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean t\u1edd khai, t\u1ea5t c\u1ea3 c\u00e1c \u00f4 m\u00e0u xanh c\u00e1c b\u1ea1n kh\u00f4ng c\u1ea7n \u0111i\u1ec1n m\u00e0 do ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u. C\u00f2n c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c \u0111\u01b0\u1ee3c k\u00ea khai nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [21]: T\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf 0% v\u00e0 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 [22]: T\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT thu\u1ed9c nh\u00f3m ng\u00e0nh \u201c Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a\u201d<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [24]: T\u1ed5ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT thu\u1ed9c nh\u00f3m ng\u00e0nh \u201cD\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng b\u1ea3o th\u1ea9u nguy\u00ean v\u1eadt li\u1ec7u\u201d<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [26]: T\u1ed5ng doanh thu h\u00e0ng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT thu\u1ed9c nh\u00f3m ng\u00e0nh \u201c S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0nh h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean li\u1ec7u\u201d<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [28]: T\u1ed5ng doanh thu h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT thu\u1ed9c nh\u00f3m ng\u00e0ng kinh doanh kh\u00e1c, kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m ng\u00e0nh \u0111\u00e3 n\u00ean tr\u00ean.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 ti\u00eau [32]: T\u1ed5ng doanh thu (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 [33]: T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0o NSNN<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi k\u00ea xong d\u1eef li\u1ec7u, c\u00e1c b\u1ea1n click v\u00e0o n\u00fat &#8220;Ghi&#8221; ph\u00eda d\u01b0\u1edbi b\u00ean ph\u1ea3i m\u00e0n h\u00ecnh. Ph\u1ea7n m\u1ec1m HTKK s\u1ebd t\u1ef1 t\u00ednh ti\u1ec1n thu\u1ebf cho b\u1ea1n v\u00e0 \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau [33]. Sau khi khai xong, c\u00e1c b\u1ea1n xu\u1ea5t kh\u1ea9u b\u1ea3n XML \u0111\u1ec3 n\u1ed9p qua m\u1ea1ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf tr\u00ean ch\u1ec9 ti\u00eau [33] c\u00e1c b\u1ea1n n\u1ed9p thu\u1ebf cho doanh nghi\u1ec7p<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n \u0111\u1ecdc xem th\u00eam b\u00e0i vi\u1ebft:<\/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-thue-gtgt-theo-phuong-phap-khau-tru-theo-mau-01gtgt\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (M\u1eabu 01\/GTGT)<\/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","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin chia s\u1ebb H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK m\u1edbi nh\u1ea5t . M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i t\u1ea1i b\u00e0i vi\u1ebft sau<\/p>\n","protected":false},"author":7,"featured_media":7735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[825],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6592"}],"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=6592"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6592\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7735"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6592"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}