{"id":5247,"date":"2026-09-17T14:42:22","date_gmt":"2026-09-17T07:42:22","guid":{"rendered":"\/khoan-thu\/?post_type=ht_kb&#038;p=5247"},"modified":"2026-09-17T14:42:32","modified_gmt":"2026-09-17T07:42:32","slug":"misa-emis-khoan-thu-bo-sung-2-loai-thue-suat-moi","status":"publish","type":"ht_kb","link":"\/khoan-thu\/knowledge-base\/misa-emis-khoan-thu-bo-sung-2-loai-thue-suat-moi\/","title":{"rendered":"MISA EMIS Kho\u1ea3n thu b\u1ed5 sung 2 lo\u1ea1i thu\u1ebf su\u1ea5t m\u1edbi"},"content":{"rendered":"<h3 style=\"text-align: justify;\">I. T\u1ed5ng quan<\/h3>\n<p style=\"text-align: justify;\">MISA EMIS Kho\u1ea3n thu b\u1ed5 sung 2 lo\u1ea1i thu\u1ebf su\u1ea5t m\u1edbi cho ph\u00e9p k\u1ebf to\u00e1n thi\u1ebft l\u1eadp thu\u1ebf su\u1ea5t GTGT cho t\u1eebng kho\u1ea3n thu, g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>KTPVDC<\/strong>: Kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt thu\u1ebf.<\/li>\n<li><strong>KTGTT<\/strong>: Kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea7n m\u1ec1m s\u1ebd c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin \u0111\u00e3 thi\u1ebft l\u1eadp \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb lo\u1ea1i thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf ph\u00f9 h\u1ee3p, \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n<h3 style=\"text-align: justify;\"><strong>II. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/strong><\/h3>\n<p style=\"text-align: justify;\">Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 thi\u1ebft l\u1eadp thu\u1ebf su\u1ea5t cho t\u1eebng kho\u1ea3n thu:<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Truy c\u1eadp menu\u00a0<strong>L\u1eadp k\u1ebf ho\u1ea1ch thu<\/strong>\u00a0<span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mrel\">\u2192<\/span><\/span><\/span><\/span>\u00a0ch\u1ecdn\u00a0<strong>Danh s\u00e1ch kho\u1ea3n thu <span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mrel\">\u2192 Th\u00eam m\u1edbi:<\/span><\/span><\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5267\" src=\"\/khoan-thu\/wp-content\/uploads\/2026\/09\/danh-sach-khoan-thu.png\" alt=\"\" width=\"1922\" height=\"961\" srcset=\"\/khoan-thu\/wp-content\/uploads\/2026\/09\/danh-sach-khoan-thu.png 1922w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/danh-sach-khoan-thu-300x150.png 300w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/danh-sach-khoan-thu-1024x512.png 1024w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/danh-sach-khoan-thu-768x384.png 768w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/danh-sach-khoan-thu-50x25.png 50w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/danh-sach-khoan-thu-1536x768.png 1536w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/danh-sach-khoan-thu-60x30.png 60w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/danh-sach-khoan-thu-100x50.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2:<\/b> Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ee7a kho\u1ea3n thu theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u1edf b\u01b0\u1edbc 2 <a href=\"https:\/\/helpemis.misa.vn\/khoan-thu\/knowledge-base\/huong-dan-thiet-lap-danh-sach-khoan-thu\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0T\u1ea1i tr\u01b0\u1eddng\u00a0<strong>Thu\u1ebf su\u1ea5t GTGT (%)<\/strong>, anh\/ch\u1ecb ch\u1ecdn lo\u1ea1i thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p t\u1eeb danh s\u00e1ch th\u1ea3 xu\u1ed1ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ea7n tr\u0103m:<\/strong> 0 %, 5%, 8%, 10%.<\/li>\n<li><strong>C\u00e1c lo\u1ea1i thu\u1ebf su\u1ea5t \u0111\u1eb7c th\u00f9:<\/strong>\n<ul style=\"list-style-type: square;\">\n<li>KCT: Kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<li>KKKNT: Kh\u00f4ng k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.<\/li>\n<li>KTPVDC: Kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt thu\u1ebf.<\/li>\n<li>KTGTT: Kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5271\" src=\"\/khoan-thu\/wp-content\/uploads\/2026\/09\/focus-1.png\" alt=\"\" width=\"1001\" height=\"692\" srcset=\"\/khoan-thu\/wp-content\/uploads\/2026\/09\/focus-1.png 1001w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/focus-1-300x207.png 300w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/focus-1-768x531.png 768w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/focus-1-50x35.png 50w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/focus-1-60x41.png 60w, \/khoan-thu\/wp-content\/uploads\/2026\/09\/focus-1-100x69.png 100w\" sizes=\"auto, (max-width: 1001px) 100vw, 1001px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 4<\/strong>: Nh\u1ea5n <strong>L\u01b0u v\u00e0 Th\u00eam<\/strong> \u0111\u1ec3 l\u01b0u kho\u1ea3n thu v\u00e0 ti\u1ebfp t\u1ee5c th\u00eam m\u1edbi kho\u1ea3n thu kh\u00e1c ho\u1eb7c nh\u1ea5n <strong>L\u01b0u<\/strong> \u0111\u1ec3 l\u01b0u th\u00f4ng tin kho\u1ea3n thu.<\/p>\n<p style=\"text-align: justify;\"><strong>L\u01b0u \u00fd:<\/strong><em> Tr\u01b0\u1eddng n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c nh\u1eadp. N\u1ebfu \u0111\u1ec3 tr\u1ed1ng, ph\u1ea7n m\u1ec1m s\u1ebd x\u1eed l\u00fd theo quy \u0111\u1ecbnh m\u1eb7c \u0111\u1ecbnh c\u1ee7a nghi\u1ec7p v\u1ee5.<\/em><\/p>\n<h3 style=\"text-align: justify;\"><strong>III. L\u01b0u \u00fd<\/strong><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">Anh\/ch\u1ecb n\u00ean r\u00e0 so\u00e1t l\u1ea1i danh m\u1ee5c kho\u1ea3n thu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o lo\u1ea1i thu\u1ebf su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u00fang tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/li>\n<li style=\"text-align: justify;\">Vi\u1ec7c hi\u1ec3n th\u1ecb ti\u1ec1n thu\u1ebf cu\u1ed1i c\u00f9ng s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c k\u1ebft n\u1ed1i gi\u1eefa d\u1eef li\u1ec7u thi\u1ebft l\u1eadp v\u00e0 m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5u h\u00ecnh tr\u00ean h\u1ec7 th\u1ed1ng <strong>MISA meInvoice<\/strong>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan MISA EMIS Kho\u1ea3n thu b\u1ed5 sung 2 lo\u1ea1i thu\u1ebf su\u1ea5t m\u1edbi cho ph\u00e9p k\u1ebf to\u00e1n thi\u1ebft l\u1eadp thu\u1ebf su\u1ea5t GTGT cho t\u1eebng kho\u1ea3n thu, g\u1ed3m: KTPVDC: Kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt thu\u1ebf. KTGTT: Kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT. Khi l\u1eadp h\u00f3a \u0111\u01a1n&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[],"class_list":["post-5247","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r224"],"_links":{"self":[{"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb\/5247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/khoan-thu\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/khoan-thu\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"\/khoan-thu\/wp-json\/wp\/v2\/comments?post=5247"}],"version-history":[{"count":3,"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb\/5247\/revisions"}],"predecessor-version":[{"id":5379,"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb\/5247\/revisions\/5379"}],"wp:attachment":[{"href":"\/khoan-thu\/wp-json\/wp\/v2\/media?parent=5247"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb-category?post=5247"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb-tag?post=5247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}