{"id":17752,"date":"2023-07-07T10:30:02","date_gmt":"2023-07-07T03:30:02","guid":{"rendered":"\/vi\/?post_type=ht_kb&#038;p=17752"},"modified":"2026-05-26T15:40:23","modified_gmt":"2026-05-26T08:40:23","slug":"ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-khau-tru","status":"publish","type":"ht_kb","link":"\/vi\/kb\/ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-khau-tru","title":{"rendered":"\u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 \u0111\u1ed1i v\u1edbi Nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng c\u00e1ch thi\u1ebft l\u1eadp ph\u1ea7n m\u1ec1m <strong>MISA CukCuk<\/strong> \u0111\u1ec3 \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 (gi\u1ea3m t\u1eeb 10% xu\u1ed1ng 8%) \u0111\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u1ee3p l\u1ec7 v\u00e0 thu\u1eadn ti\u1ec7n cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/p>\n<p><strong>N\u1ed9i dung t\u1ed5ng quan g\u1ed3m:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-khau-tru?preview_id=17752&amp;preview_nonce=2c3568f84c&amp;preview=true#2-1-voi-nha-hang-quan-ly-1-muc-thue\">Thi\u1ebft l\u1eadp 1 m\u1ee9c thu\u1ebf su\u1ea5t GTGT tr\u00ean ph\u1ea7n m\u1ec1m<\/a><\/li>\n<li><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-khau-tru?preview_id=17752&amp;preview_nonce=2c3568f84c&amp;preview=true#2-2-voi-nha-hang-quan-ly-nhieu-muc-thue\">Thi\u1ebft l\u1eadp nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t GTGT tr\u00ean ph\u1ea7n m\u1ec1m<\/a><\/li>\n<li><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-khau-tru?preview_id=17752&amp;preview_nonce=2c3568f84c&amp;preview=true#2-3-phat-hanh-hoa-don-dien-tu\">H\u01b0\u1edbng d\u1eabn ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi<\/a><\/li>\n<\/ul>\n<h3><strong>2. Thi\u1ebft l\u1eadp Thu\u1ebf t\u1ea1i trang web qu\u1ea3n l\u00fd<\/strong><\/h3>\n<p><strong>M\u1ee5c \u0111\u00edch: <\/strong>\u0110\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf GTGT m\u1edbi theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean ph\u1ea7n m\u1ec1m MISA CukCuk.<\/p>\n<p>Nh\u00e0 h\u00e0ng c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c h\u00e0ng h\u00f3a kinh doanh &#8220;\u00c1p d\u1ee5ng chung 1 m\u1ee9c thu\u1ebf su\u1ea5t&#8221; hay &#8220;\u00c1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t&#8221;<\/p>\n<h4 style=\"text-align: justify;\"><strong>2.1. V\u1edbi nh\u00e0 h\u00e0ng qu\u1ea3n l\u00fd chung 1 m\u1ee9c thu\u1ebf su\u1ea5t cho to\u00e0n b\u1ed9 th\u1ef1c \u0111\u01a1n<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng \\ Thi\u1ebft l\u1eadp chung \\<\/strong> Ch\u1ecdn tab <strong>Mua h\u00e0ng\/B\u00e1n h\u00e0ng<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i m\u1ee5c <strong>B\u00e1n h\u00e0ng<\/strong>, nh\u1ea5n\u00a0<strong>S\u1eeda<\/strong> <strong>\\<\/strong> ch\u1ecdn <strong>Thu\u1ebf\/Ph\u00ed d\u1ecbch v\u1ee5 \\<\/strong> Ch\u1ecdn<strong> Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong> \\ t\u00edch ch\u1ecdn <strong>Ch\u1ec9 \u00e1p d\u1ee5ng 1 m\u1ee9c thu\u1ebf su\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39201\" src=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160719.png\" alt=\"\" width=\"1336\" height=\"909\" srcset=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160719.png 1336w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160719-768x523.png 768w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160719-50x34.png 50w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160719-60x41.png 60w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160719-100x68.png 100w\" sizes=\"auto, (max-width: 1336px) 100vw, 1336px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> \u0110i\u1ec1n m\u1ee9c thu\u1ebf su\u1ea5t chung cho to\u00e0n b\u1ed9 th\u1ef1c \u0111\u01a1n c\u1ee7a nh\u00e0 h\u00e0ng.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>\u00a0\u0111\u1ec3 l\u01b0u thi\u1ebft l\u1eadp.<\/p>\n<h4 style=\"text-align: justify;\"><strong>2.2. V\u1edbi nh\u00e0 h\u00e0ng qu\u1ea3n l\u00fd nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng \\ Thi\u1ebft l\u1eadp chung \\<\/strong> Ch\u1ecdn <strong>Mua h\u00e0ng\/B\u00e1n h\u00e0ng<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i m\u1ee5c <strong>B\u00e1n h\u00e0ng<\/strong>, nh\u1ea5n\u00a0<strong>S\u1eeda<\/strong> <strong>\\<\/strong> ch\u1ecdn <strong>Thu\u1ebf\/Ph\u00ed d\u1ecbch v\u1ee5 \\ Ch\u1ecdn Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \\<\/strong> t\u00edch ch\u1ecdn<strong> \u00c1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28941\" src=\"\/vi\/wp-content\/uploads\/2023\/07\/12-1.png\" alt=\"\" width=\"1244\" height=\"835\" srcset=\"\/vi\/wp-content\/uploads\/2023\/07\/12-1.png 1244w, \/vi\/wp-content\/uploads\/2023\/07\/12-1-768x515.png 768w, \/vi\/wp-content\/uploads\/2023\/07\/12-1-50x34.png 50w, \/vi\/wp-content\/uploads\/2023\/07\/12-1-60x40.png 60w, \/vi\/wp-content\/uploads\/2023\/07\/12-1-100x67.png 100w\" sizes=\"auto, (max-width: 1244px) 100vw, 1244px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n\u00a0<strong>Thi\u1ebft l\u1eadp c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t <\/strong>\u0111\u1ec3 m\u1edf m\u00e0n h\u00ecnh thi\u1ebft l\u1eadp thu\u1ebf su\u1ea5t<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28939\" src=\"\/vi\/wp-content\/uploads\/2023\/07\/12.png\" alt=\"\" width=\"1244\" height=\"835\" srcset=\"\/vi\/wp-content\/uploads\/2023\/07\/12.png 1244w, \/vi\/wp-content\/uploads\/2023\/07\/12-768x515.png 768w, \/vi\/wp-content\/uploads\/2023\/07\/12-50x34.png 50w, \/vi\/wp-content\/uploads\/2023\/07\/12-60x40.png 60w, \/vi\/wp-content\/uploads\/2023\/07\/12-100x67.png 100w\" sizes=\"auto, (max-width: 1244px) 100vw, 1244px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 4: Thi\u1ebft l\u1eadp thu\u1ebf su\u1ea5t cho m\u00f3n<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>C\u00e1ch 1:<\/strong> T\u1ea1i danh m\u1ee5c \\ thu\u1ebf su\u1ea5t. Tr\u00ean m\u1ed7i d\u00f2ng thu\u1ebf su\u1ea5t, nh\u1ea5n <strong>Ch\u1ecdn m\u00f3n \u00e1p d\u1ee5ng<\/strong> \u0111\u1ec3 ch\u1ecdn c\u00e1c m\u00f3n \u0103n \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd: Th\u1ef1c hi\u1ec7n ch\u1ecdn \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a m\u00f3n.<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39203\" src=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160903.png\" alt=\"\" width=\"1330\" height=\"914\" srcset=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160903.png 1330w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160903-768x528.png 768w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160903-50x34.png 50w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160903-60x41.png 60w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-160903-100x69.png 100w\" sizes=\"auto, (max-width: 1330px) 100vw, 1330px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>C\u00e1ch 2: <\/strong>T\u1ea1i danh m\u1ee5c <strong>Th\u1ef1c \u0111\u01a1n<\/strong>, ch\u1ecdn m\u00f3n c\u00f3 s\u1eb5n ho\u1eb7c th\u00eam m\u00f3n m\u1edbi v\u00e0 ch\u1ecdn thu\u1ebf su\u1ea5t c\u1ee7a m\u00f3n \u1edf tr\u01b0\u1eddng <strong>Thu\u1ebf su\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39269\" src=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-13-084607.png\" alt=\"\" width=\"824\" height=\"806\" srcset=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-13-084607.png 824w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-13-084607-768x751.png 768w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-13-084607-50x50.png 50w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-13-084607-60x60.png 60w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-13-084607-100x98.png 100w\" sizes=\"auto, (max-width: 824px) 100vw, 824px\" \/><\/p>\n<h3 style=\"text-align: justify;\"><strong>3. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean m\u00e1y t\u00ednh thu ng\u00e2n<\/strong><\/h3>\n<h4 style=\"text-align: justify;\"><strong>a. \u0110\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/h4>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 1: Tr\u00ean Web qu\u1ea3n l\u00fd \\ <\/strong>V\u00e0o\u00a0<strong>Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng\\Thi\u1ebft l\u1eadp chung\\Mua h\u00e0ng\/B\u00e1n h\u00e0ng<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Nh\u1ea5n\u00a0<strong>S\u1eeda <\/strong>t\u1ea1i tab<strong> B\u00e1n h\u00e0ng, <\/strong>t\u00edch ch\u1ecdn<strong>Nh\u00e0 h\u00e0ng c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. <\/strong>Nh\u1ea5n<strong> C\u1ea5t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39209\" src=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161813.png\" alt=\"\" width=\"1334\" height=\"904\" srcset=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161813.png 1334w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161813-768x520.png 768w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161813-50x34.png 50w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161813-60x41.png 60w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161813-100x68.png 100w\" sizes=\"auto, (max-width: 1334px) 100vw, 1334px\" \/><strong>B\u01b0\u1edbc 3: <\/strong>V\u00e0o <strong>\u1ee8ng d\u1ee5ng\\MISA meInvoice, <\/strong>th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i<strong>. KH\u00d4NG <\/strong>t\u00edch ch\u1ecdn<strong> Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n\u00a0<\/strong><\/p>\n<p style=\"padding-left: 40px;\">Xem chi ti\u1ebft h\u01b0\u1edbng d\u1eabn k\u1ebft n\u1ed1i Cukcuk v\u1edbi Meinvoice <a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/hoa_don_dien_tu__meinvoice_2503\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p style=\"padding-left: 40px;\">Xem chi ti\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1c thi\u1ebft l\u1eadp ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n <a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/huong-dan-su-dung-thiet-lap-phat-hanh-hoa-don\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu \u0111\u00e3 k\u1ebft n\u1ed1i tr\u01b0\u1edbc \u0111\u00f3 r\u1ed3i th\u00ec v\u00e0o <strong>\u1ee8ng d\u1ee5ng\\MISA meInvoice\\Thi\u1ebft l\u1eadp k\u1ebft n\u1ed1i\\Thi\u1ebft l\u1eadp kh\u00e1c. \\KH\u00d4NG<\/strong> t\u00edch ch\u1ecdn <strong>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \\ <\/strong>nh\u1ea5n<strong> Ho\u00e0n th\u00e0nh<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39211\" src=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-162728.png\" alt=\"\" width=\"1324\" height=\"886\" srcset=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-162728.png 1324w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-162728-768x514.png 768w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-162728-50x33.png 50w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-162728-60x40.png 60w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-162728-100x67.png 100w\" sizes=\"auto, (max-width: 1324px) 100vw, 1324px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>T\u1ea1i CUKCUK b\u00e1n h\u00e0ng tr\u00ean m\u00e1y t\u00ednh \\ \u1ede\u00a0giao di\u1ec7n thu ti\u1ec1n, nh\u1ea5n n\u00fat <strong>Kh\u00e1c \\ <\/strong>Nh\u1ea5n <strong>Kh\u00e1ch l\u1ea5y H\u0110 GTGT \\ <\/strong>Nh\u1eadp<strong> th\u00f4ng tin ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-39205\" src=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161305-1600x856.png\" alt=\"\" width=\"1600\" height=\"856\" srcset=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161305-1600x856.png 1600w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161305-768x411.png 768w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161305-50x27.png 50w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161305-1536x822.png 1536w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161305-60x32.png 60w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161305-100x54.png 100w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-161305.png 1919w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<h4 style=\"text-align: justify;\"><strong>b. \u0110\u1ed1i v\u1edbi h\u00e0ng\/qu\u00e1n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong><\/h4>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 1: <\/strong>Tr\u00ean trang web qu\u1ea3n l\u00fd<strong> \\ <\/strong>V\u00e0o<strong> \u1ee8ng d\u1ee5ng\\MISA meInvoice, <\/strong>th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i<strong>. T\u00edch<\/strong>\u00a0ch\u1ecdn<strong> Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n\u00a0<\/strong><\/p>\n<p style=\"padding-left: 40px;\">Xem chi ti\u1ebft h\u01b0\u1edbng d\u1eabn k\u1ebft n\u1ed1i Cukcuk v\u1edbi Meinvoice <a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/hoa_don_dien_tu__meinvoice_2503\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p style=\"padding-left: 40px;\">Xem chi ti\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1c thi\u1ebft l\u1eadp ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n <a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/huong-dan-su-dung-thiet-lap-phat-hanh-hoa-don\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu \u0111\u00e3 k\u1ebft n\u1ed1i tr\u01b0\u1edbc \u0111\u00f3 r\u1ed3i th\u00ec v\u00e0o <strong>\u1ee8ng d\u1ee5ng\\MISA meInvoice\\Thi\u1ebft l\u1eadp k\u1ebft n\u1ed1i\\Thi\u1ebft l\u1eadp kh\u00e1c. \\ <\/strong>T\u00edch ch\u1ecdn <strong>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \\ <\/strong>nh\u1ea5n<strong> Ho\u00e0n th\u00e0nh<\/strong><\/p>\n<p><b>B\u01b0\u1edbc 2: <\/b> T\u1ea1i CUKCUK b\u00e1n h\u00e0ng tr\u00ean m\u00e1y t\u00ednh\\ Nh\u1ea5n<strong> Xem chi ti\u1ebft \\<\/strong>\u00a0<strong>Kh\u00e1ch l\u1ea5y h\u00f3a \u0111\u01a1n GTGT \\ <\/strong>Nh\u1eadp<strong> th\u00f4ng tin <\/strong>c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-39271\" src=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-153327-1600x861.png\" alt=\"\" width=\"1600\" height=\"861\" srcset=\"\/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-153327-1600x861.png 1600w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-153327-768x414.png 768w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-153327-50x27.png 50w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-153327-1536x827.png 1536w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-153327-60x32.png 60w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-153327-100x54.png 100w, \/vi\/wp-content\/uploads\/2023\/07\/Screenshot-2025-11-12-153327.png 1913w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<div class=\"max-w-[60%] flex flex-col justify-end\">\n<div id=\"msg_68fb3b45dd50ea7834516f78\" class=\"message-overflow relative min-h-[44px] false\" data-v-25772116=\"\">\n<div class=\"text-message-content whitespace-pre-wrap high-light-text others-message-first my-message-first message-content text-start relative w-fit max-w-full message-common bg-Message-Primary text-Neutral-Primary-900 [&amp;_.highlight]:bg-Yellow-Primary-600-Disabled\" data-v-25772116=\"\"><strong><em>Ch\u00fac Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng!<\/em><\/strong><\/div>\n<\/div>\n<\/div>\n<div class=\"function-message flex relative relative function-message-container items-center\">\n<div class=\"w-[24px] h-[24px] flex items-center justify-center mr-[8px] rounded-[50%] cursor-pointer action-message-item\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng c\u00e1ch thi\u1ebft l\u1eadp ph\u1ea7n m\u1ec1m MISA CukCuk \u0111\u1ec3 \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 (gi\u1ea3m t\u1eeb 10% xu\u1ed1ng 8%) \u0111\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7&#8230;<\/p>\n","protected":false},"author":101,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[1402],"ht-kb-tag":[],"class_list":["post-17752","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 \u0111\u1ed1i v\u1edbi Nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/vi\/kb\/ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-khau-tru\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c1p d\u1ee5ng gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 \u0111\u1ed1i v\u1edbi Nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"og:description\" content=\"1. 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T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng c\u00e1ch thi\u1ebft l\u1eadp ph\u1ea7n m\u1ec1m MISA CukCuk \u0111\u1ec3 \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 (gi\u1ea3m t\u1eeb 10% xu\u1ed1ng 8%) \u0111\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. 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